natgillin/translations-raw huggingface dataset:
These opinions are required as part of the process of adopting financial legislation 4, or can be delivered at the request of one or other of the EU institutions 5.
Ta mnenja so potrebna kot del procesa sprejemanja finančne finančne zakonodaje 4
The Court’s opinions cover issues relating to specific areas of expenditure, e.g. two opinions in 2007 related to new regulations for the European Development Funds (2/2007 and 9/2007).
Mnenja Sodišča zadevajo vprašanja, povezana s posebnimi področji odhodkov, npr. dve mnenji v letu 2007, ki sta se nanašali na nove predpise za Evropske razvojne sklade (2/2007 in 9/2007).
They can also cover broader issues of financial management in the EU, e.g. the Court’s opinion (6/2007) on annual summaries, national declarations and audit work by national audit bodies.
Pokrivajo lahko tudi širša vprašanja fi finančnega poslovodenja v EU, kot npr. mnenje Sodišča (6/2007) o letnih povzetkih, nacionalnih izjavah in revizijskem delu nacionalnih revizijskih organov.
Opinions draw on the Court’s expertise with respect to EU financial management developed over years of audits: in some cases specific audits are referred to.
Mnenja so osnovana na strokovnem znanju Sodišča o finančnem poslovodenju EU, ki ga je pridobilo v teku let prek svojih revizij: v nekaterih primerih se mnenja sklicujejo na posebne revizije.
For example, in the opinion on ensuring the correct application of the law on customs and agricultural matters (3/2007) the Court referred to a recommendation in a previous special report that the Commission should take measures to improve the reliability of sources of information on fraud.
V mnenju o zagotavljanju pravilnega izvajanja zakonov o carinskih in kmetijskih zadevah (3/2007) se je Sodišče, na primer, sklicevalo na v poročilu iz preteklosti podano priporočilo, da bi Komisija morala sprejeti ukrepe za izboljšanje zanesljivosti virov informacij o goljufijah.
A recurring theme in the Court’s opinions is the need for simplification (see e.g. 7/2007 on the financial regulation applicable to the general budget of the European Communities).
Ponavljajoča se tema mnenj Sodišča je potreba po poenostavitvi (glej npr. 7/2007 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti).
In a 2007 opinion (6/2007) the Court set out its position on annual summaries, as well as the voluntary initiatives by some Member States to give so-called national declarations on EU funds.
V enem od mnenj iz leta 2007 (6/2007) je Sodišče predstavilo svoje stališče glede letnih povzetkov ter prostovoljnih pobud nekaterih držav članic za pripravo tako imenovanih nacionalnih izjav o sredstvih EU.
This opinion is presented in detail under the heading ‘The Court’s view’.
To mnenje je podrobno predstavljeno v nadaljnjem besedilu pod naslovom „Stališče Sodišča“.
Article 279 of the Treaty.Article 248, paragraph 4.
Člen 279 Pogodbe ES.Člen 248, Pogodbe ES, odstavek 4.
Opinions adopted in 2007 6
Mnenja, sprejeta v letu 2007 6
Opinion 1/2007 on the draft Commission regulation (EC, Euratom) amending Regulation (EC, Euratom) No 2342/2002 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 Communities
1/2007 o osnutku uredbe Komisije (ES, Euratom) o spremembi Uredbe (ES, Euratom) št. 2342/2002 o določitvi podrobnih pravil za izvajanje Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti
Opinion 2/2007 on the draft Council regulation amending the financial regulation applicable to the ninth European Development Fund
2/2007 o predlogu uredbe Sveta o spremembi Finančne uredbe v zvezi z 9. evropskim razvojnim skladom
Opinion 3/2007 on a proposal for a regulation of the European Parliament and of the Council amending Council Regulation (EC) No 515/97 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters
3/2007 o predlogu uredbe Evropskega parlamenta in Sveta o spremembi Uredbe Sveta (ES) št. 515/97 o medsebojni pomoči med upravnimi organi držav članic in o sodelovanju med njimi in Komisijo zaradi zagotavljanja pravilnega izvajanja carinske in kmetijske zakonodaje
Opinion 4/2007 on a draft Commission regulation (EC) amending Regulation (EC) No 1653/2004 on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes (SEC(2007) 492 final)
4/2007 o osnutku uredbe Komisije (ES) o spremembi Uredbe Komisije (ES) št. 1653/2004 o standardni finančni uredbi za izvajalske agencije v skladu z Uredbo Sveta (ES) št. 58/2003 o statutu izvajalskih agencij, pooblaščenih za izvajanje nekaterih nalog pri upravljanju programov Skupnosti (SEC(2007) 492 konč.)
Opinion 5/2007 on the proposal for a Council regulation on the financial regulation applicable to the Euratom Supply Agency
5/2007 o predlogu uredbe Sveta o finančni uredbi, ki se uporablja za Agencijo za oskrbo (Euratom)
Opinion 6/2007 on the annual summaries of Member States; ‘national declarations’ of Member States; and audit work on EU funds of national audit bodies
6/2007 o letnih povzetkih držav članic, „nacionalnih izjavah“ držav članic in revizijskem delu nacionalnih revizijskih organov v zvezi s sredstvi EU
Opinion 7/2007 on a draft Council regulation amending Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the financial regulation applicable to the general budget of the European Communities
7/2007 o osnutku uredbe Sveta o spremembi Uredbe (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti
Opinion 8/2007 on a proposal for a Commission regulation (EC, Euratom) amending Commission Regulation (EC, Euratom) No 2343/2002 on the framework financial regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the financial regulation applicable to the general budget of the European Communities
8/2007 o osnutku uredbe Komisije (ES, Euratom) o spremembi Uredbe (ES, Euratom) št. 2343/2002 o okvirni finančni uredbi za organe iz člena 185 Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi za splošni proračun Evropskih skupnosti
Opinion 9/2007 on the proposal for a Council regulation on a financial regulation applicable to the 10th European Development Fund
9/2007 o predlogu uredbe Sveta o finančni uredbi, ki se uporablja za 10. evropski razvojni sklad
The Court decides whether to publish its opinions publicly on a case-by-case basis, depending on considerations of confidentiality and general interest.
Sodišče se za vsak posamezen primer odloči, ali bo svoja mnenja objavilo javno, kar je odvisno od vidikov zaupnosti in splošnega interesa.
Most opinions of the Court have been published in the Official Journal of the European Union and are available on the Court’s website.
Večina mnenj Sodišča je bila objavljena v Uradnem listu Evropske unije in je na voljo na spletni strani Sodišča.
Public auditing plays a key role in helping modern democracies run efficiently.
Revidiranje javnih financ igra ključno vlogo tako, da sodobnim demokracijam pomaga pri učinkovitem delovanju.
Through audit activities, the ultimate stakeholders, in this case the citizens of Europe, are being informed about whether their money is being spent in a correct and useful way.
Prek revizijskih dejavnosti so končne zainteresirane strani, v tem primeru državljani Evrope, obveščeni o tem, ali se njihov denar porablja na pravilen in koristen način.
In this sense, public auditing is a key component in ensuring accountability and a useful contribution to public debate.
V tem smislu je revidiranje javnih financ ključen sestavni del zagotavljanja odgovornosti in koristen prispevek k javni razpravi.
As such, the impact of the Court’s work is important.
V tem smislu je delo Sodišča pomembno.
The Court’s audits provide information directly to decision-makers in the institutions concerned — in the European context, primarily the Parliament, the Council, the Commission and the Member States.
Revizije Sodišča zagotavljajo informacije neposredno oblikovalcem odločitev v zadevnih institucijah – v evropskem kontekstu predvsem v Parlamentu, Svetu, Komisiji in državah članicah.
They can take action on this information, with or without reference to the audit conclusions.
Ti lahko glede teh informacij sprejmejo ukrepe in se pri tem sklicujejo na revizijske zaključke ali pa ne.
While the main impact of the Court’s audit is through its published reports, there is also impact during the length of the audit process.
Medtem ko glavni učinek revizij Sodišča nastopi prek njegovih objavljenih poročil, se učinek pojavi tudi med potekom revizijskega procesa.
In particular, all audits involve the presentation of detailed findings, sent to the auditee to confirm the veracity of the Court’s observations.
Zlasti vse revizije zajemajo predstavitev podrobnih ugotovitev, ki se pošlje revidirancu, da se potrdi resničnost opažanj Sodišča.
The final report text is also subject to a ‘contradictory procedure’.
Končno besedilo poročila je tudi predmet „kontradiktornega postopka“.
The auditee’s — mainly the Commission — replies are published together with the reports.
Odgovori revidiranca – običajno Komisije – se objavijo skupaj s poročili.
In many of these replies, the auditees recognise the problems identified by the Court and set out steps that they intend to take to address them.
V veliko teh odgovorov revidiranec pripozna težave, ki jih je ugotovilo Sodišče, in določi ukrepe, ki jih namerava sprejeti za odpravljanje teh težav.
Once the auditing work is finished and a report has been published, it is analysed and used by the Parliament and Council, in exercising their political oversight over the use of the budget.
Ko je revizijsko delo opravljeno in je objavljeno poročilo, tega analizirata in uporabita Parlament in Svet v izvajanju svojega političnega nadzora nad porabo proračuna.
The Court’s reports provide a basis for the Council’s recommendation and Parliament’s decision on the annual discharge of the budget.
Letna poročila Sodišča zagotovijo podlago za priporočilo Sveta in odločitev Parlamenta o letni proračunski razrešnici.
In the discharge procedure for the 2006 budget, the Court’s conclusions, particularly in the area of structural policies, were given considerable attention.
V postopku razrešnice za proračun za leto 2006 so bili zaključki Sodišča, zlasti na področju strukturnih politik, deležni znatne pozornosti.
The Parliament’s 2006 discharge resolution refers to an action plan which the Commission proposed as a direct consequence of the Court’s annual report conclusions.
Parlament se je v resoluciji o razrešnici za leto 2006 skliceval na akcijski načrt, ki ga je Komisija predlagala kot neposredno posledico zaključkov iz letnega poročila Sodišča.
It also requests quarterly reports on the implementation of the action plan and better insight into corrective action taken on errors and weaknesses.
Zahteva tudi četrtletna poročila o izvajanju akcijskega načrta in boljši vpogled v popravne ukrepe, ki se sprejmejo v zvezi z napakami in slabostmi.
The special reports are also taken into consideration during the discharge procedure.
V postopku razrešnice se upoštevajo tudi posebna poročila.
However, due to the fact that they are published throughout the year they have normally been presented and discussed at an earlier stage at Parliament and Council meetings.
Toda ker se objavljajo med celim letom, predstavitev in razprava na zasedanjih Parlamenta in Sveta običajno potekata prej.
An example of what can happen is provided by the recent report on building expenditure (Special Report No 2/2007).
Primer tega, kar se lahko zgodi, daje nedavno poročilo o odhodkih za zgradbe (Posebno poročilo št. 2/2007).
On this, the Parliament replied that it shared the Court’s concern in relation to interinstitutional cooperation; in fact, the Parliament had already instructed its administration to draw up a report examining the feasibility of establishing a European Buildings Authority which would be responsible for the construction and maintenance of the buildings of the EU institutions and bodies.
V zvezi z njim je Parlament odgovoril, da deli skrbi Sodišča glede medinstitucionalnega sodelovanja; dejansko je Parlament svoji administraciji že naročil pripraviti poročilo, ki bi preučilo izvedljivost ustanovitve evropske službe za zgradbe, ki bi bila pristojna za gradnjo in vzdrževanje zgradb institucij in organov EU.
Another example is the Court’s audit report on checks carried out by Member States on exports of agricultural products (Special Report No 4/2007).
Še en primer je revizijsko poročilo Sodišča o pregledih izvoza kmetijskih proizvodov, ki so jih izvedle države članice (Posebno poročilo št. 4/2007).
The Council and Commission acted promptly on the recommendations made by the Court by amending the relevant legislation.
Svet in Komisija sta se na priporočila Sodišča hitro odzvala s spremembo zadevne zakonodaje.
The impact of audit reports can be increased if they are taken up by the relevant media by stimulating wider attention and debate.
Učinek revizijskih poročil se lahko poveča, če o njih poročajo relevantna sredstva javnega obveščanja, ki spodbudijo širšo pozornost in razpravo.
The media provide the most direct information to citizens.
Sredstva javnega obveščanja posredujejo državljanom najbolj neposredne informacije.
The Court’s annual report will usually get significant media coverage, but several of its special reports have also been followed with interest by the press.
Letno poročilo Sodišča je običajno deležno velike medijske pokritosti, toda tisk je z zanimanjem spremljal tudi več njegovih posebnih poročil.
One report which attracted a large amount of media attention was the report on fisheries (Special Report No 7/2007).
Eno od poročil, ki so pritegnila veliko pozornost sredstev javnega obveščanja, je bilo poročilo o ribištvu (Posebno poročilo št. 7/2007).
An Extraordinary Fisheries Council was held to discuss the Court’s report and the Commission launched a process which will probably lead to legislative changes to address the shortcomings identified.
Za razpravo o poročilu Sodišča je bila sklicana izredna seja Sveta o ribištvu in Komisija je sprožila proces, ki bo verjetno privedel do zakonodajnih sprememb za odpravljanje ugotovljenih pomanjkljivosti.
This is an example of a report which, due to its relevance and timing, has provided particularly valuable input into the decision-making process.
To je primer poročila, ki je zaradi svoje relevantnosti in pravočasnosti zagotovilo posebno dragocen prispevek k procesu oblikovanja odločitev.
This section has given some indications of the impact of Court reports published in 2007.
V tem oddelku je bil nakazan učinek poročil Sodišča, ki so bila objavljena leta 2007.
Follow-up information on the Court’s previous observations is given in the respective chapters of the Court’s annual report.
Informacije o nadaljnjem ukrepanju na podlagi prejšnjih opažanj Sodišča so navedene v posameznih poglavjih letnega poročila Sodišča.
The most common observation made by the Court in its latest annual report is that, while some action has been taken, the weaknesses previously identified remain at least partly unsolved.
Najpogostejše opažanje Sodišča iz njegovega zadnjega letnega poročila je, da so bili sprejeti nekateri ukrepi, vendar predhodno ugotovljene slabosti ostajajo vsaj deloma nerazrešene.
When considering the impact of the Court’s work, its opinions should also be taken into consideration.
Pri preučevanju učinka dela Sodišča je treba upoštevati tudi njegova mnenja.
The Court intends to develop its analysis of the impact of its work — both audits and opinions — over longer periods of time.
Sodišče namerava razviti svojo analizo učinka njegovega dela – tako v zvezi z revizijami kot mnenji – v daljših časovnih obdobjih.
An example of such impact is outlined in Box 4.
Primer takšnega učinka je orisan v okviru 4.
BOX 4 THE COURT’S ‘SINGLE AUDIT’ OPINION and efficient internal control is defined in the updated implementing rules of the financial regulation (1/2007).
OKVIR 4 MNENJE SODIŠČA O MODELU „ENOTNE REVIZIJE“ o tem, kako je v posodobljenih pravilih za izvajanje Finančne uredbe opredeljeno uspešno in učinkovito notranje kontroliranje (1/2007).
The integrated control approach is reflected in the Commission’s 2006 action plan towards an integrated internal control framework.
Integrirani kontrolni pristop se odraža v Komisijinem Akcijskem načrtu za integriran okvir notranje kontrole za leto 2006.
The Commission has taken steps to emphasise the role and responsibilities of the Member States in internal control, including a new requirement for annual summaries of opinions, declarations and audits carried out under the regulations of the individual spending areas.
Komisija je sprejela ukrepe za poudarjanje vloge in odgovornosti držav članic pri notranjem kontroliranju, vključno z novo zahtevo po letnih povzetkih mnenj, izjav in revizij, ki se izvedejo v okviru predpisov za posamezna področja porabe.
The Court has published several opinions over the years relating to how the overall system of internal control of the EU budget can be developed.
Sodišče je v teku let objavilo več mnenj o tem, kako je mogoče razviti splošni sistem notranjih kontrol proračuna EU.
A landmark contribution in this respect was issued in 2004: the ‘single audit’ opinion (2/2004).
V zvezi s tem je bil izjemno pomemben prispevek, podan leta 2004, mnenje o modelu „enotne revizije“ (2/2004).
In this opinion the Court suggested that all internal control should be defined and implemented within a single integrated framework, following common standards and ensuring an appropriate balance between costs and benefits.
V tem mnenju je Sodišče predlagalo, da se vse notranje kontroliranje opredeli in izvaja znotraj enotnega integriranega okvira ob upoštevanju skupnih standardov in zagotavljanju ustreznega ravnovesja med stroški in koristmi.
The ‘single audit’ opinion was a point of reference for the Commission but also for the Court, in 2007 for example in its comments on how effective ective
Mnenje o „enotni reviziji“ je bilo referenčna točka za Komisijo, pa tudi za Sodišče, na primer leta 2007 pri njegovih komentarjih
NATIONAL SUMMARIES AND DECLARATIONS
NACIONALNI POVZETKI IN IZJAVE
Initiatives have been taken by the Commission and Member States to increase the participation of Member States in the accountability process for EU funds.
Komisija in države članice so sprejele pobude za povečevanje sodelovanja držav članic v procesu odgovornosti za sredstva EU.
This is a partial response to the problem of material levels of errors of legality and regularity in major areas of the budget, notably those where management is shared between the Commission and Member States.
To je delni odgovor na težavo pomembnih stopenj napak v zvezi z zakonitostjo in pravilnostjo na velikih področjih proračuna, zlasti tistih, katerih upravljanje si delijo Komisija in države članice.
Significant recent developments include the requirement for Member States to provide annual summaries of the available audits and declarations, the voluntary initiatives by some Member States to issue national declarations, and the decisions by some national audit bodies to issue audit reports on the management of EU funds.
Med pomembnim najnovejšim dogajanjem so zahteva, da države članice zagotovijo letne povzetke razpoložljivih revizij in izjave, prostovoljne pobude nekaterih držav članic za izdajanje nacionalnih izjav ter odločitev nekaterih nacionalnih revizijskih organov o izdajanju revizijskih poročil o upravljanju sredstev EU.
In its Opinion No 6/2007, the Court considers that all these elements, if properly implemented, could stimulate improved management and control of EU funds.
Sodišče v svojem Mnenju št. 6/2007 meni, da bi lahko vsi ti elementi, če se pravilno izvajajo, spodbudili izboljšano upravljanje in kontroliranje sredstev EU.
The opinion sets out the conditions under which such elements could give added value and be used by the Court according to the requirements of international auditing standards.
V mnenju so predstavljeni pogoji, pod katerimi bi lahko takšni elementi dali dodano vrednost in bi jih Sodišče lahko uporabljalo v skladu z zahtevami mednarodnih revizijskih standardov.
Since Annual Summaries form an integral part of the internal control system, the Court will assess, as part of its standard audit procedures, their contribution to overall internal control.
Ker so letni povzetki sestavni del sistema notranje kontrole, bo Sodišče kot del svojih standardnih revizijskih postopkov ocenilo, kolikšen je njihov prispevek k skupnemu notranjemu kontroliranju.
If they highlight strengths and weaknesses, annual summaries can stimulate improved overall control of EU funds in shared management areas.
Če so v letnih povzetkih poudarjene prednosti in slabosti, lahko spodbudijo izboljšano splošno kontrolo nad sredstvi EU na področjih z deljenim upravljanjem.
National Declarations are voluntary initiatives of certain Member States, provided at the highest level and addressed to national parliaments.
Nacionalne izjave so prostovoljna pobuda nekaterih držav članic, pripravljene so na najvišji ravni in naslovljene na nacionalne parlamente.
Although they do not themselves constitute conclusive audit evidence, they can be considered to be a new element of internal control, and may contain useful information about the implementation of the EU budget.
Čeprav same ne predstavljajo dokončnih revizijskih dokazov, jih je mogoče šteti za nov element notranje kontrole in lahko vsebujejo koristne informacije o izvrševanju proračuna EU.
The Court recognises the potential benefits of national declarations and national audit work in raising awareness within Member States of the importance of internal control of EU funds.
Sodišče priznava možne koristi nacionalnih izjav in nacionalnega revizijskega dela pri krepitvi ozaveščenosti v državah članicah o pomembnosti notranje kontrole sredstev EU.
The work done by national audit bodies (National Audit Certificates) on the legality and regularity of EU expenditure or on national declarations may constitute audit evidence for the Court if it can satisfy itself as to the suitability and quality of the audit work done in accordance with international auditing standards.
Delo, ki so ga v zvezi z zakonitostjo in pravilnostjo odhodkov EU ali z nacionalnimi izjavami opravili nacionalni revizijski organi (nacionalni revizijski certifikati), lahko za Sodišče predstavlja revizijske dokaze, če se lahko zadovoljivo prepriča o ustreznosti in kakovosti revizijskega dela, opravljenega v skladu z mednarodnimi revizijskimi standardi.
In this case, the Court will take these certifications from national audit bodies into account when planning and undertaking its work.
V tem primeru bo Sodišče upoštevalo te potrditve nacionalnih revizijskih organov pri načrtovanju in izvajanju svojega dela.
National declarations and national audit certificates conclude control systems.
Nacionalne izjave in nacionalni revizijski certifikati podajajo zaključke o kontrolnih sistemih.
National declarations may also provide specific opinions on the legality and regularity of transactions.
Nacionalne izjave lahko vsebujejo tudi specifična mnenja o zakonitosti in pravilnosti transakcij.
Experience suggests that the major risk for the latter occurs in the reliability of the information supplied by beneficiaries when claiming EU funds, not in the way that the information is processed by Member States or by the Commission.
Izkušnje kažejo, da se glavno tveganje za slednje pojavlja pri zanesljivosti informacij, ki jih predložijo upravičenci ob vložitvi zahtevka za sredstva EU, ne pa pri načinu obdelave teh informacij v državah članicah ali Komisiji.