natgillin/translations-raw huggingface dataset:
However, in December 2009 the Commission detected an error in its calculation of provisional estimates of the UK correction for years 2008 and 2009, representing an overestimation of 138 million euro and 458 million euro respectively.
Vendar je Komisija decembra 2009 našla napako pri svojem izračunu predhodnih ocen popravka za Združeno kraljestvo za leti 2008 in 2009, ki je za prvo leto pomenila precenitev v višini 138 milijonov EUR, za drugo pa 458 milijonov EUR.
As the UK correction for year 2008 was entered in the 2009 budget, Member States who finance it made a higher contribution than necessary in 2009.
Ker je bil popravek za Združeno kraljestvo za leto 2008 vnesen v proračun za leto 2009, so države članice, ki ga financirajo, leta 2009 prispevale več, kot bi morale.
This will only be corrected when revised estimates are entered in the budget of following years.
To bo popravljeno šele, ko bodo v proračun za prihodnja leta vnesene popravljene ocene.
EFFECTIVENESS OF SYSTEMS
USPEŠNOST SISTEMOV
The results of the examination of systems are summarised in Annex 2.2.
Rezultati pregleda sistemov so povzeti v Prilogi 2.2.
( 9 ) Article 4 of Council Regulation (EC, Euratom) No 1287/2003: the GNI Regulation (OJ L 181, 19.7.2003, p. 1).
( 9 ) Člen 4 Uredbe Sveta (ES, Euratom) št. 1287/2003: uredba BND (UL L 181, 19.7.2003, str. 1).
The Commission will request the Member States concerned to take remedial action to address the shortcomings found and where necessary Traditional Own Resources underpaid will be requested as well as any late payment interest due.
Po potrebi se bo zahtevalo plačilo zneskov tradicionalnih lastnih sredstev, ki niso bili poravnani v celoti, skupaj z morebitnimi zapadlimi obrestmi.
The Member States concerned will be requested to justify the amounts in the accounts, to make good any short-payments of Traditional Own Resources discovered, and where late making available has occurred, late payment interest will be demanded.
2.21 Zadevne države članice bodo pozvane k utemeljitvi zneskov na računih, plačilu morebitnih ugotovljenih neplačanih delov zneskov tradicionalnih lastnih sredstev, v primeru zamude pri dajanju na voljo pa bo zahtevano tudi plačilo zamudnih obresti.
Furthermore similar differences were identified by the Court in its reconciliation of the A accounts ( 14 ).
Poleg tega je Sodišče pri pregledu skladnosti računov A ugotovilo podobne razlike ( 14 ).
In its judgement of April 2009 ( 15 ), the Court of Justice has considered that such seizures of goods must take place before those goods go beyond the first customs office situated inside that territory in order to lead to the extinction of the customs debts.
Sodišče Evropske unije je v sodbi aprila 2009 ( 15 ) menilo, da mora za ugasnitev carinskega dolga tak zaseg blaga nastopiti, preden gre to blago prek prvega carinskega urada znotraj tega območja.
Thus in the view of the Court of Auditors debts incurred on goods seized after this stage should indeed be entered into the accounts.
Zato morajo biti po mnenju Računskega sodišča dolgovi, nastali za blago, ki je bilo zaseženo po tej fazi, dejansko vknjiženi na račune.
For goods entered under this procedure no customs debt is established and entered in the accounts.
Za blago v tem postopku se carinski dolg ne določi in ne vknjiži.
The Court of Justice judgment of 2009 did not cover the relevance of Article 867a as to the treatment of the customs debt for seized goods and therefore the Commission awaited the outcome of another similar case, C-230/08.
Sodba Sodišča iz leta 2009 ni pokrivala ustreznosti člena 867a za obravnavo carinskega dolga za zaseženo blago, zato je Komisija čakala na izid podobne zadeve, C-230/08.
The Commission is assessing the consequence of the recent judgment in this case and the followup to be given.
Komisija ocenjuje posledice nedavne sodbe v tej zadevi in nadaljnjega ukrepanja v zvezi z njo.
In any event, when the Modernised Customs Code enters into force, for seized goods the customs debt will always be extinguished, regardless of the place where the goods are seized.
V vsakem primeru bo za zaseženo blago, ne glede na to, kje je bilo zaseženo, carinski dolg ugasnil, ko bo začel veljati posodobljeni carinski zakonik.
This increases the risk of irregularities remaining undetected which could lead to a loss of TOR.
To povečuje tveganje, da nepravilnosti ne bodo odkrite, kar bi lahko privedlo do izgube tradicionalnih lastnih sredstev.
The deficiencies referred to by the Court concern three Member States.
Pomanjkljivosti, na katere opozarja Sodišče, se nanašajo na tri države članice.
In one of these identical findings were made in the Court’s audit of Simplified Procedures and the Commission is following up the action being taken.
V eni od njih je do enakih ugotovitev prišlo tudi Sodišče v okviru revizije poenostavljenih postopkov. Komisija spremlja sprejete ukrepe.
In the remaining two they relate to the absence of a random element in the declaration/trader selection system.
V ostalih dveh državah se pomanjkljivosti nanašajo na odsotnost naključnega elementa v sistemu izbire deklaracije / trgovca.
The national authorities have taken remedial measures in one.
V eni od držav so nacionalni organi uvedli sanacijske ukrepe.
In the other a random element was used but was not incorporated in the automated system for the selection of import declarations/traders for examination.
V drugi je bil naključni element sicer uporabljen, vendar ni bil vključen v samodejni sistem izbire uvoznih deklaracij / trgovcev za pregled.
( 10 ) For example paragraph 4.14 of the 2008 Annual Report. ( 11 ) Germany, Ireland, Italy and Latvia.
( 10 ) Na primer odstavek 4.14 letnega poročila za proračunsko leto 2008.
( 12 ) Germany. ( 13 ) Ireland and Latvia.
( 11 ) Nemčija, Irska, Italija in Latvija. ( 12 ) Nemčija.
) Germany, Ireland and Latvia.
C-459/07 z dne 2. aprila 2009. ( 16 ) Nemčija, Irska in Latvija.
found significant control weaknesses in all Member States visited and a high frequency of errors in most of them.
ugotovilo velike slabosti v kontrolah v vseh obiskanih državah članicah in veliko pogostost napak v večini teh držav.
Considering that these Member States account for more than half of the total TOR collection and that about two thirds of all EU customs declarations are made using simplified procedures, these control weaknesses have an impact on the functioning of supervisory and control systems of Member States in the area of TOR.
Ker se v teh državah članicah zbere več kot polovica vseh tradicionalnih sredstev in se približno dve tretjini vseh carinskih deklaracij v EU vloži s pomočjo poenostavljenih postopkov, te slabosti v kontrolah vplivajo na delovanje nadzornih in kontrolnih sistemov držav članic za področje tradicionalnih lastnih sred­stev.
This in turn leads to the risk that incorrect amounts of TOR may be collected.
To nato povzroča tveganje, da ne bodo zbrani pravilni zneskitradicionalnih lastnih sredstev.
The Commission has been taking action to assist the Member States with the evolving procedures.
Komisija je ukrepala v pomoč državam članicam, v katerih se postopki še razvijajo.
Detailed guidelines have been provided, as has training on how best to apply them.
Zagotovljene so bile podrobne smernice in usposabljanje o njihovi najboljši uporabi.
The results will be examined during monitoring visits to be made during 2010 and 2011.
Rezultati bodo preučeni med kontrolnimi obiski v letih 2010 in 2011. Poleg tega je Komi­sija v letih 2009 in 2010 v vsaki državi članici opravila posebne inšpekcijske preglede njihovih strategij carinskih kontrol.
On the basis of these inspections and the Court’s audit observations the Commission has already requested remedial action.
Komisija je na podlagi teh inšpekcijskih pregledov in ugotovitev revizijskega dela Sodišča že zahtevala ukrepe za odpravo pomanjkljivosti.
It will prepare, in the course of 2010, a thematic report on the Customs Control Strategy in the Member States, incor­porating the Court’s findings as well as those of the Commission.
V letu 2010 bo pripravila tematsko poročilo o strategiji carinskih kontrol v državah članicah, v katero bo vključila svoje ugotovitve in ugotovitve Sodišča.
This will be discussed with Member States at ACOR with the objective of seeking improvements in this field.
Razprava o tem bo v Svetovalnem odboru za lastna sredstva Skupnosti, pri čemer bodo glavni cilj izboljšave na tem področju.
A study to quantify and analyse the VAT gap in the EU-25 Member States (except Cyprus) ( 20 ), published by the
Po oceni študije za količinsko opredelitev in analizo razlike pri DDV v državah članicah EU-25 (razen Cipra) ( 20 ), ki jo je septembra 2009
Although a diminution in the VAT gap, could theoretically result in an increase in the VAT own resources paid, the legislator opted for a method in which any increase in VAT own resources would be neutralised, from a budgetary point of view, by a corresponding reduction in the amount raised from GNI resources.
Čeprav bi zmanjšanje razlike v DDV teoretično lahko povzročilo povečanje plačanih lastnih sredstev iz DDV, se je zakonodajalec odločil za metodo, po kateri bi bilo morebitno povečanje lastnih sredstev iz DDV s proračunskega vidika nevtralizirano z ustreznim zmanjšanjem zneska, zbranega iz virov BND.
Commission in September 2009, estimates the gap between accrued VAT receipts and a theoretical net VAT liability to be an average of 13 % for the period 2004-2006.
objavila Komisija, je razlika med zbranimi prejemki iz DDV in teoretično neto obveznostjo iz DDV v obdobju 2004–2006 povprečno 13 %.
For the Member States whose VAT base is not capped ( 21 ), if the VAT gap were eliminated, their VAT-based contribution to the EU budget would increase.
Za države članice, katerih osnova za DDV je pod zgornjo omejitvijo ( 21 ), bi se v primeru odprave omenjene razlike pri DDV povečal prispevek iz DDV v proračun EU.
This would reduce the GNI-based contributions, although the incidence on individual Member States would differ.
Zaradi tega bi se zmanjšali prispevki iz BND, čeprav bi bil vpliv na posamezne države članice različen.
In 2008 the Commission categorised, on a risk basis, all longoutstanding reservations and began, with the Member States concerned, to resolve the items taking those relative priorities into account.
Leta 2008 je Komisija vse stare pridržke razvrstila glede na tveganje in z zadevnimi državami članicami začela reševati vprašanja ob upoštevanju te prednostne razvrstitve.
The strategy began to bear fruit in 2009 and is continuing: a further seven of the oldest reservations have been lifted during 2010.
Ta strategija je prve sadove obrodila leta 2009, zdaj jim sledijo novi: v letu 2010 je bilo umaknjenih še sedem najstarejših pridržkov.
The Commission considers good progress has been achieved.
Komisija je prepričana, da je bil dosežen dober napredek.
Further management meetings are to be scheduled in 2010/2011.
V letih 2010 in 2011 so pred­videni dodatni sestanki upravljavcev.
In 2009 67 reservations were placed and 63 were lifted.
Leta 2009 je bilo uvedenih 67 pridržkov, umaknjenih pa 63.
At the end of the year, a total of 167 were in place (see Table 2.2).
Na koncu leta je bilo skupno število pridržkov 167 (glej tabelo 2.2).
Even though the Court noted improvements in the lifting of long- outstanding VAT reservations, 20 of these were still in place at the end of 2009 covering years prior to 2000, compared to 34 at the end of 2008.
Čeprav je Sodišče ugotovilo izboljšave pri umikanju dolgo neodpravljenih pridržkov v zvezi z DDV, jih je bilo na koncu leta 2009 še vedno 20, ki so se nanašali na obdobje pred letom 2000 (v primerjavi s 34 na koncu leta 2008).
_____________ ( 17 ) Special Report No 1/2010.
_____________ ( 17 ) Posebno poročilo št. 1/2010.
( 18 ) The simplified declaration and the local clearance procedure for release of goods for free circulation.
( 18 ) Poenostavljene deklaracije in postopek hišnega carinjenja za spro­stitev blaga v prosti promet.
Under such procedures, economic operators can have goods released only by lodging partially completed customs declarations or by an entry in their records.
V okviru takšnih postopkov lahko gospodarski subjekti dosežejo sprostitev blaga v prosti promet le z vložitvijo delno izpolnjene carinske deklaracije ali z vpisom v svoje evidence.
A full detailed customs declaration and the duty payment are made usually in the following month.
Podrobna carinska deklaracija in plačilo dajatev se običajno opravita v naslednjem mesecu.
Table 2.2 — VAT reservations as at 31.12.2009
Tabela 2.2 – Pridržki v zvezi z DDV dne 31.12.2009
Reservations set in 2009
Pridržki, uvedeni leta 2009
Reservations lifted in 2009
Pridržki, umaknjeni leta 2009
Number of reservations outstanding at 31.12.2008
Število neodpravljenih pridržkov dne 31.12.2009
Number of reservations outstanding at 31.12.2009
Število neodpravljenih pridržkov dne 31.12.2008
A thorough analysis of the potential impact of the issues which emerged from this deficit and debt verifi­cation did not reveal a significant impact on GDP/GNI levels.
Temeljita analiza potencialnega učinka težav, ki so se pokazale v tem preverjanju javnofinančnega primanj­kljaja in dolga ni razkrila pomembnejšega učinka na raven BDP/ BND.
into question the quality of Greek macroeconomic statistics, including those of National Accounts.
mila o kakovosti grških makroekonomskih statističnih poda­tkov, vključno s tistimi v nacionalnih računih.
The Commission and the Council raised doubts on the effective functioning of supervisory and control systems at the National Statistical Service of Greece, which also produces GNI data for the calcu­lation of own resources.
Komisija in Svet sta podvomila v uspešnost delovanja nadzornih in kontrolnih sistemov nacionalnega statističnega urada Grčije, ki pripravlja tudi podatke o BND za izračun lastnih sredstev.
Greece has started addressing the issues raised in the Commission Report of 8 January 2010, with the adoption of a new law on the Hellenic Statistical System including the creation of a new statistical authority (ELSTAT) in order to guarantee the independence and integrity of statistics.
Težave, navedene v poročilu Komisije z dne 8. januarja 2010, je Grčija začela obravnavati s sprejetjem novega zakona o grškem stati­stičnem sistemu, vključno z ustanovitvijo novega statističnega organa (ELSTAT-a) za zagotovitev neodvisnosti in poštenosti statistike.
Eurostat has not yet completed its assessment of the supervisory and control systems in the NSI and has not yet adopted guidelines on the application of such systems in the Member States.
Eurostat še ni končal svoje ocene nadzornih in kontrolnih sistemov v nacionalnih statističnih uradih in še ni sprejel smernic za uporabo takšnih sistemov v državah članicah.
Well designed supervisory and control systems (SCS) in national statistical institutes of Member States may help identify and mitigate the risks of errors occurring.
Dobro zasnovani nadzorni in kontrolni sistemi v nacionalnih statističnih inštitutih držav članic lahko prispevajo k odkrivanju in zmanjševanju tveganj za napake.
The Commission has already taken account of the remarks of the Court on SCS in the ways mentioned in its replies to paragraph 4.24 of the 2008 report.
Komisija je pripombe Sodišča o nadzornih in kontrolnih sistemih že upoštevala, kakor je navedeno v njenih odgovorih na odstavek 4.24 poročila za leto 2008.
Furthermore, during the GNI verifications, the Commission collected information on Member States’ practices, in particular for the purposes of the workshop it organised in December 2009.
Poleg tega je Komisija med preverjanjem opisov metodologije za BND zbrala informacije o praksah držav članic, zlasti za namene delavnice, ki jo je organizirala decembra 2009.
In accordance with the objectives of this workshop, the Commission will identify and develop best practices for use in the Member States, as well as assessment procedures in this domain.
Komisija bo v skladu s cilji te delavnice določila in razvila dobro prakso za uporabo v državah članicah ter postopke ocenjevanja na tem področju.
The Commission is continuing its cooperation with the two countries that still have GNP reservations for the period 1995-2001 (1 for Greece, and 3 for United Kingdom) so that these reservations can be lifted.
Leta 2009 je Komisija umaknila šest pridržkov za Grčijo, tako da so na koncu leta ostali štirje ( 26 ).
( 23 ) Paragraphs 3.47 to 3.49 of the 2004 Annual Report, paragraphs 4.23 to 4.25 of the 2005 Annual Report and paragraphs 4.23 to
( 23 ) Odstavki 3.47 do 3.49 letnega poročila za proračunsko leto 2004, odstavki 4.23 do 4.25 letnega poročila za proračunsko leto 2005 in odstavki 4.23 do 4.24 letnega poročila za proračunsko leto 2008.
( 24 ) Article 10(7) of Regulation (EC, Euratom) No 1150/2000, as amended, states that, after 30 September of the fourth year following a given financial year, any changes to GNP/GNI shall no longer be taken into account, except on points notified within this time limit either by the Commission or by the Member State.
( 24 ) Člen 10(7) Uredbe (ES, Euratom) št. 1150/2000, kakor je bila spremenjena, določa, da sprememb BNP/BND po 30. septembru četrtega leta po danem proračunskem letu ni več mogoče upošte­vati, razen v točkah, ki jih je v tem roku sporočila bodisi Komisija bodisi država članica.
These points are known as reservations.
Te točke so pridržki.
A general reservation covers all the data of a Member State.
Splošni pridržek zajema vse podatke države članice.
( 25 ) A specific reservation covers discrete elements of the GNI inventory.
( 25 ) Posebni pridržek zajema posamezne dele opisa metodologije za BND.
( 26 ) These open reservations concern Greece and the United Kingdom and mainly relate to methodological and compilation aspects.
( 26 ) Ti odprti pridržki se nanašajo na Grčijo in Združeno kraljestvo, predvsem na vidike metodologije in sestavljanja.
The Commission considers that the number of components it had selected was sufficient for the purposes of direct verification, in accordance with the ‘Guidelines for direct verification’ approved by the GNI Committee.
Po mnenju Komisije število sestavnih delov, ki jih je izbrala, zadošča za namene neposrednega preverjanja v skladu s „Smernicami za neposredno preverjanje“, ki jih je odobril Odbor BND.
performed direct verification.
2.31 Komisija (Eurostat) je leta 2009 izvedla obiske v 16 državah članicah zaradi preverjanja opisov metodologije za BND ( 27 ) in opravila neposredno preverjanje.
However, this was restricted to a very small number of GNI components in the Member States visited.
Vendar je bilo to omejeno na zelo majhno število sestavnih delov BND v obiskanih državah članicah.
As set out in Eurostat guidelines, this direct verification approach is not normally expected to draw conclusions on all parts of GNI estimates.
V skladu s smernicami Eurostata se od tega pristopa neposrednega preverjanja ne pričakuje zaključkov o vseh delih ocen BND.
RELIABILITY OF COMMISSION MANAGEMENT REPRESENTATIONS
ZANESLJIVOST POSLOVODSKIH PREDSTAVITEV KOMISIJE
As soon as this followup is completed, the Commission will have a more comprehensive basis for an assessment.
Takoj po zaključku tega ukrepanja bo imela Komisija celovitejšo podlago za oceno.
The Court draws attention to the recent special report on simplified customs procedures for imports detailed in paragraph 2.24.
Sodišče opozarja na pred kratkim objavljeno posebno poročilo o poenostavljenih carinskih postopkih za uvoz, ki je podrobneje omenjeno v odstavku 2.24.
The Commission will need to take account of the conclusions from this report together with the followup of its own findings from inspections of simplified procedures and Member States’ control strategy in its 2010 annual activity report.
Komisija bo morala upoštevati njegove zaključke in nadaljnje ukrepanje na podlagilastnih ugotovitev, ki izhajajo iz inšpekcijskih pregledov poenostavljenih postopkov in kontrolnih strategij držav članic in so navedene v njenem letnem poročilu o dejavnostih za leto 2010.
CONCLUSIONS AND RECOMMENDATIONS
ZAKLJUČKI IN PRIPOROČILA
Based on its audit work, the Court concludes that:
Sodišče na podlagi svojega revizijskega dela meni, da:
— Member State declarations and payments of TOR,
— v izjavah držav članic in njihovih plačilih tradicionalnih lastnih sredstev,
— the Commission’s calculation of Member States’ contributions on the basis of the VAT and GNI data received from Member States, as well as
— v izračunu prispevkov držav članic, ki ga je Komisija opra­vila na podlagi podatkov o DDV in BND, ki so jih poslale države članice, ter
— Other revenue for the year ended 31 December 2009 were free from material error.
— v drugih prihodkih za leto, ki se je končalo 31. decembra 2009, ni bilo pomem- bnih napak.
However, the Court draws attention to the weaknesses which, while not being material to the effec­tiveness of the systems as a whole, require action as set out below.
Opozarja pa na slabosti, ki sicer nimajo pomembnega vpliva na uspešnost sistemov kot celote, vendar je treba v zvezi z njimi ukrepati, kot je navedeno v nadaljnjem besedilu.
( 27 ) In accordance with Article 3 of the GNI Regulation, Member States shall provide the Commission (Eurostat) with an inventory of the procedures and statistics used to calculate GNI and its components according to ESA 95.
( 27 ) V skladu s členom 3 uredbe BND države članice Komisiji (Euro­statu) zagotovijo seznam postopkov in statističnih podatkov, uporabljenih pri izračunu BND in njegovih sestavnih delov v skladu z ESR 95.
Further management meetings are to be scheduled in 2010/2011.
V letih 2010 in 2011 so predvideni dodatni sestanki upravljavcev.
The Commission should continue to press the Member States to provide quickly adequate information which would enable it to lift these reservations as soon as possible and make any necessary corrections to the Member States’ VAT bases (paragraph 2.26).
Komisija bi morala še naprej zahtevati od držav članic, naj hitro zagotovijo ustrezne informacije, ki bi ji omogočile, da te pridržke čim prej umakne in opravi potrebne popravke osnov držav članic za DDV (odstavek 2.26).
To do so, it should complete its verification of GNI inventories in Member States, taking into account its evaluation of supervisory and control systems in the NSI for the compilation of National Accounts (paragraphs 2.28 and 2.31).
Za to bi morala končati svoje preverjanje opisov metodologije za BND v državah članicah ter pri tem upoštevati svojo oceno nadzornih in kontrolnih sistemov, ki jih nacionalni statistični uradi uporabljajo pri sestavljanju nacionalnih računov (odstavka 2.28 in 2.31).
The Commission should also make clear the scope of the opinion it provides in its assessment of Member States’ GNI data (paragraph 2.31).
Pojasniti bi morala tudi obseg mnenja, ki ga izreče v svoji oceni podatkov držav članic o BND (odstavek 2.31).
The Commission considers that the approach it applies (desk checks of the GNI Questionnaires, the verification of GNI Inventories using the GIAQ supplemented by a direct verification) is appropriate for a final assessment of the Member States’ GNI.
Komisija meni, da je njen pristop (dokumentacijski pregledi vprašalnikov o BND, prever­janje opisov metodologije za BND z uporabo vprašalnika GIAQ, dopolnjenega z neposrednim preverjanjem) ustrezen za končno oceno BND držav članic.
In this context, supervisory and control systems (SCS) are of an organisational nature and do not give specific indications on the reliability of the accounts, which depends primarily on the statistical sources and methods used, even though SCS may help mitigate risks of errors in national accounts.
Nadzorni in kontrolni sistemi so v tem okviru organizacijske narave in ne dajejo posebnih navedb o zane­sljivosti računov, ki je odvisna predvsem od uporabljenih statističnih virov in metod, čeprav nadzorni in kontrolni sistemi lahko prispevajo k odkrivanju in zmanjševanju tveganj za napake.
RESULTS OF TRANSACTION TESTING FOR REVENUE
REZULTATI PREIZKUŠANJA TRANSAKCIJ ZA PRIHODKE
VAT/GNI/UK Correction
DDV/BND/ popravek za Združeno kralje­stvo
Total transactions (of which):
Transakcije skupaj (od tega):
RESULTS OF TESTING
REZULTATI PREIZKUŠANJA
Transactions not affected by error
Transakcije, na katere niso vplivale napake