natgillin/translations-raw huggingface dataset:
Б. като има предвид, че глобализацията на икономиката повиши данъчната конкуренция по начин, който доведе до драстично намаляване на средните ставки на корпоративния данък в индустриалните страни през последните 30 години,
B. whereas the globalisation of the economy has increased tax competition in such a way as to result in the drastic decrease of average corporate tax rates in industrialised countries in the last 30 years,
В. като има предвид, че процесът на намаляване на данъчните ставки се ускори след последното разширяване на Евроопейския съюз и като има предвид, че съществува ясна тенденция сред държавите-членки за въвеждане на специфични данъчни схеми, чрез които да се привличат особено мобилни компании,
C. whereas that decrease in tax rates has been intensified since the last enlargement of the European Union and whereas there is a clear trend in the Member States to put in place specific tax schemes by which to attract particularly mobile companies,
Г. като има предвид, че съществуването на 27 различни данъчни системи в Европейския съюз представлява пречка за безпроблемното функциониране на вътрешния пазар, причинява значителни допълнителни разходи за трансграничната търговия и предприемаческата дейност във връзка с извършването на административни разходи и разходи за съответствие, възпрепятства преструктурирането на предприятията и води до случаи на двойно данъчно облагане,
D. whereas the existence of 27 different tax systems in the European Union constitutes an impediment to the smooth functioning of the internal market, causes significant additional costs for cross-border trade and business in terms of administration and compliance, hinders corporate restructuring, and leads to cases of double taxation,
Д. като има предвид, че ползотворната данъчна конкуренция, прозрачността на правилата, премахването на данъчните бариери, затрудняващи трансграничните дейности и създаването на равни условия за предприятията от ЕС, осъществяващи дейност на вътрешния пазар, може да донесе общи икономически ползи за целия ЕС чрез наличието на динамична корпоративна среда,
E. whereas fruitful tax competition, the transparency of rules, the removal of tax barriers hampering cross-border activities and the creation of a level playing field for EU undertakings operating in the internal market may lead to EU-wide economic gains by way of a dynamic corporate environment,
Е. като има предвид, че целесъобразната координация на данъците на равнище ЕС, която няма за цел да хармонизира данъчните ставки, може да допринесе за това изгодите от ползотворната данъчна конкуренция да се разпределят още по-широко между предприятията, техните служители и потребителите,
F. whereas an appropriate EU-level tax coordination which does not attempt to harmonise tax rates can contribute to the benefits of fruitful tax competition being even more widely shared between undertakings, their employees and consumers,
Ж. като има предвид, че за постигане на целите на Лисабонската стратегия е необходима засилена координация на фискалните политики на държавите-членки,
G. whereas achieving the objectives of the Lisbon Strategy necessitates the increasing coordination of Member States' fiscal policy,
З. като има предвид, че страните традиционно се опитват да координират данъчните си режими посредством широка мрежа от двустранни данъчни споразумения, които обаче не уреждат напълно въпроси като данъчните облекчения при загуби от трансгранични операции; като има предвид, че в рамките на Европейския съюз двустранният подход е по-неефективен и води до по-слаба последователност, отколкото многостранният съгласуван подход; като има предвид, че общ подход на ЕС за консолидирана корпоративна данъчна основа - каквото е предложението за ОККДО - е най-подходящото решение за трансграничното приспадане на печалби и загуби в рамките на вътрешния пазар и ще доведе до по-голяма прозрачност, инвестиции и конкурентоспособност,
H. whereas Member States have traditionally tried to coordinate their tax regimes through an extensive network of bilateral tax treaties that do not fully cover issues such as cross-border loss relief; whereas, within the European Union, the bilateral approach is less efficient and leads to less consistency than a multilateral and coordinated approach; whereas a common EU approach on a consolidated corporate tax base - such as the CCCTB proposal - is the most appropriate solution for the cross-border offsetting of losses and profits within the internal market and will lead to greater transparency, investment and competitiveness,
И. като има предвид, че държавите-членки прилагат различни разпоредби относно предоставянето на данъчни облекчения при загуби, формирани от клонове, дъщерни предприятия и части от корпоративни групи, което води до изкривяване на стопанските решения и инвестиционните политики в рамките на вътрешния пазар, с последствия върху техните съответни дългосрочни промишлени стратегии и данъчни приходи,
I. whereas Member States implement different rules on granting tax relief for losses incurred by branches, subsidiaries and entities of corporate groups thereby distorting business decisions and investment policies in the internal market with consequences in terms of their appropriate long-term industrial strategies and tax revenues,
Й. като има предвид, че на практика в почти всички данъчни системи в ЕС данъчните печалби и загуби се облагат асиметрично, с други думи, печалбите се облагат за годината, в която са реализирани, но данъчно признатия размер на загубите не се възстановява автоматично на съответното предприятие през годината, в която загубите са начислени; отбелязва, че неотдавнашната съдебна практика на Съда на Европейските общности не анализира точно този времеви фактор и значението му за нарастващите трансгранични инвестиции в Европейския съюз,
J. whereas virtually all tax systems in the European Union tax profits and losses asymmetrically, in other words, profits are taxed for the year in which they are earned but the tax value of a loss is not refunded automatically to the company at the time when it is incurred; notes that the recent case law of the Court of Justice of the European Communities (the Court of Justice) does not analyse properly this time factor and its importance as regards increasing cross-border investments in the European Union,
K. като има предвид, че въвеждането на трансграничен режим за данъчни облекчения за загубите би било равносилно на това някои държави-членки да се откажат от приходите от корпоративен данък без никакво правно обезпечение,
K. whereas the implementation of a cross-border tax-relief regime on losses would be tantamount to waiving corporate tax revenues in certain Member States without certain legal assurances,
Л. като има предвид, че загубите на местни клонове автоматично се начисляват в нетния резултат на дружеството-майка, но съществуват неясноти по отношение на загубите, формирани от чуждестранни клонове, както и от местни и чуждестранни компании, членове на една група,
L. whereas losses by domestic branches will automatically be taken into account in the net result of the parent company, but the situation is less clear-cut for losses incurred by foreign branches, as well as domestic and foreign members of a group,
М. като има предвид, че липсата на данъчни облекчения при загуби от трансгранични операции представлява бариера за навлизане на определени пазари, което благоприятства установяването на предприятията в големите държави-членки, където националният пазар е достатъчно голям, за да позволи поемането на възможни загуби,
M. whereas the absence of cross-border loss relief constitutes a barrier to entering some markets, favouring establishment in large Member States where the size of the home market is sufficient to help absorb possible losses,
Н. като има предвид, че при това положение и предвид неяснотата по отношение на данъчните облекчения при загуби, малките и средни предприятия (МСП) се намират в неблагоприятна позиция, поради по-ограничената им възможност да извършват трансгранични инвестиции в контекст на несигурност, както и че те често отчитат загуби в периода след създаването им;
N. whereas the situation described puts small and medium-sized enterprises (SMEs) at a disadvantage because they are less able to carry out cross-border investments amid uncertainty over loss relief and frequently incur start-up losses,
5. подчертава, че всяка целенасочена мярка за въвеждане на данъчни облекчения при трансгранични загуби следва да се дефинира и прилага на базата на многостранен, общ подход и съгласувани действия от страна на държавите-членки, за да се гарантира последователното развитие на вътрешния пазар; припомня, че подобни целенасочени мерки представляват временно решение до приемането на ОККДО; счита, че ОККДО представлява изчерпателно, дългосрочно решение за данъчните пречки, свързани с трансграничното приспадане на печалби и загуби, както и за трансферните цени и трансграничните сливания и придобивания и операции по преструктуриране;
Stresses that any targeted measure to introduce cross-border loss relief should be defined and implemented on the basis of a multilateral, common approach and coordinated action by the Member States in order to guarantee the coherent development of the internal market; recalls that such targeted measures represent an intermediate solution pending the adoption of the CCCTB; considers that the CCCTB constitutes a comprehensive long-term solution for tax obstacles linked to the cross-border offsetting of losses and profits, as well as for transfer pricing and cross-border merger and acquisition and restructuring operations and will complete the achievements of an internal market with fair competition;
This Commission Communication is presented within the framework of the Communication on “Coordinating Member States’ direct tax systems in the Internal Market” (COM(2006) 823 final) and constitutes an illustration of the Commission's twin-track strategy for removing tax obstacles in the internal market, which contemplates a long-term comprehensive solution (CCCTB) that is accompanied by short-term targeted measures based on cooperation and coordination of Member States tax policies, without involving any harmonisation.
This Commission Communication is presented within the framework of the Communication on “Coordinating Member States’ direct tax systems in the Internal Market” (COM(2006) 823 final) and constitutes an illustration of the Commission's twin-track strategy for removing tax obstacles in the internal market, which contemplates a long-term comprehensive solution (CCCTB) that is accompanied by short-term targeted measures based on cooperation and coordination of Member States tax policies, without involving any harmonisation.
In its Communication, the Commission explores options to target the specific problem that arises from the absence of cross-border relief of losses, drawing consequences from recent rulings from the European Court of Justice (ECJ), notably in the Marks & Spencer case.
In its Communication, the Commission explores options to target the specific problem that arises from the absence of cross-border relief of losses, drawing consequences from recent rulings from the European Court of Justice (ECJ), notably in the Marks & Spencer case.
THE ISSUE AND THE OPTIONS PROPOSED BY THE COMMISSION
THE ISSUE AND THE OPTIONS PROPOSED BY THE COMMISSION
All tax systems in the EU treat profits and losses asymmetrically: whereas profits are taxed on the year they are earned, losses cannot be refunded on the year the loss is incurred.
All tax systems in the EU treat profits and losses asymmetrically: whereas profits are taxed on the year they are earned, losses cannot be refunded on the year the loss is incurred.
Losses are thus set off against future profits.
Losses are thus set off against future profits.
Whereas a company with several domestic operations will in principle and automatically be able to set off losses and be taxed on the net result, this will not be the case for companies having operations in several Member States.
Whereas a company with several domestic operations will in principle and automatically be able to set off losses and be taxed on the net result, this will not be the case for companies having operations in several Member States.
The Commission recalls that cross-border relief of losses within a group of companies is in principle not available, with a few exceptions.
The Commission recalls that cross-border relief of losses within a group of companies is in principle not available, with a few exceptions.
This different treatment of cross-border losses has an impact on the functioning of the internal market; it favours domestic investments and cross-border investment in larger Member States; it favours large companies vis-à-vis SMEs.
This different treatment of cross-border losses has an impact on the functioning of the internal market; it favours domestic investments and cross-border investment in larger Member States; it favours large companies vis-à-vis SMEs.
As a result, business and companies sustain higher prices.
As a result, business and companies sustain higher prices.
As regards losses within a company , the Commission strongly encourages the Member States to review their tax systems in order to allow for losses to be automatically taken into account in the net result of the company in a similar way as this already happens in domestic situations.
As regards losses within a company , the Commission strongly encourages the Member States to review their tax systems in order to allow for losses to be automatically taken into account in the net result of the company in a similar way as this already happens in domestic situations.
As regards losses within a group of companies , the Commission encourages Member States to introduce and maintain domestic tax systems for loss relief within a group of companies that offer treatment equivalent to that provided for loss relief within a single company.
As regards losses within a group of companies , the Commission encourages Member States to introduce and maintain domestic tax systems for loss relief within a group of companies that offer treatment equivalent to that provided for loss relief within a single company.
The Communication discusses three alternative methods: (i) a definitive transfer of losses or profits, without recapture; (ii) a temporary loss transfer, that allows for that loss to be recaptured once the subsidiary returns to profit; and (iii) the current taxation of the subsidiary's results, whereby the tax paid by a subsidiary in its country of residence would be credited against the tax payable in the parent company's country in respect of income from the subsidiary.
The Communication discusses three alternative methods: (i) a definitive transfer of losses or profits, without recapture; (ii) a temporary loss transfer, that allows for that loss to be recaptured once the subsidiary returns to profit; and (iii) the current taxation of the subsidiary's results, whereby the tax paid by a subsidiary in its country of residence would be credited against the tax payable in the parent company's country in respect of income from the subsidiary.
THE RAPPORTEUR POSITION
THE RAPPORTEUR POSITION
The European Union, which has the largest competitive single market in the globe, must be made tax-competitive.
The European Union, which has the largest competitive single market in the globe, must be made tax-competitive.
By contrast to the other large single markets in the world (US, Japan, China), the EU Internal Market is characterized by a large number of tax-induced obstacles.
By contrast to the other large single markets in the world (US, Japan, China), the EU Internal Market is characterized by a large number of tax-induced obstacles.
Measures such as those proposed in the Communication work in the right direction towards a more tax-competitive environment for EU businesses.
Measures such as those proposed in the Communication work in the right direction towards a more tax-competitive environment for EU businesses.
The rapporteur thus welcomes the Commission's approach and supports the twin track strategy that identifies short-term, feasible measures that are based on cooperation between Member States.
The rapporteur thus welcomes the Commission's approach and supports the twin track strategy that identifies short-term, feasible measures that are based on cooperation between Member States.
These measures are aimed at eliminating distortions and enhancing the attractiveness of the country in question as an investment location and thereby help to meet the objectives of the Lisbon Strategy.
These measures are aimed at eliminating distortions and enhancing the attractiveness of the country in question as an investment location and thereby help to meet the objectives of the Lisbon Strategy.
Whereas direct taxation does not as such fall within the purview of the Community, the powers retained by the Member States must nevertheless be exercised consistently with Community law.
Whereas direct taxation does not as such fall within the purview of the Community, the powers retained by the Member States must nevertheless be exercised consistently with Community law.
Although many of the issues that arise in this context are dealt with by bilateral treaties between Member States, problems like cross-border loss compensation are not covered within the scope of the existing treaties, as the ECJ rulings show.
Although many of the issues that arise in this context are dealt with by bilateral treaties between Member States, problems like cross-border loss compensation are not covered within the scope of the existing treaties, as the ECJ rulings show.
Moreover, in this respect, the OCDE process and the bilateral treaties fail to take fully into account the EU dimension.
Moreover, in this respect, the OCDE process and the bilateral treaties fail to take fully into account the EU dimension.
Groups present in several Member States should be treated as far as possible in the same way as groups in a single Member State.
Groups present in several Member States should be treated as far as possible in the same way as groups in a single Member State.
Whereas the three alternatives proposed in the Communication are welcome, the rapporteur particularly supports any targeted measures which would enable effective and immediate deduction of losses by foreign subsidiaries (annual, not just terminal as in the Marks and Spencer case) which would be recaptured once the subsidiary returns to profit through a corresponding additional tax on the parent company.
Whereas the three alternatives proposed in the Communication are welcome, the rapporteur particularly supports any targeted measures which would enable effective and immediate deduction of losses by foreign subsidiaries (annual, not just terminal as in the Marks and Spencer case) which would be recaptured once the subsidiary returns to profit through a corresponding additional tax on the parent company.
This option serves best the purpose of avoiding cash-flow disadvantages that hit in particular SME start-ups and affect cross-border investment in less large Member States.
This option serves best the purpose of avoiding cash-flow disadvantages that hit in particular SME start-ups and affect cross-border investment in less large Member States.
However, the introduction of targeted measures such as the ones proposed in the Communication should not prevent the Commission from actively exploring ways towards creating an EU-wide system of consolidated profits where subsidiaries would be treated like branches.
However, the introduction of targeted measures such as the ones proposed in the Communication should not prevent the Commission from actively exploring ways towards creating an EU-wide system of consolidated profits where subsidiaries would be treated like branches.
The rapporteur calls on the Commission to make sure that, when submitting any specific proposal, the choice is made in favour of those that seek to find a proper balance between the interests of the internal market and the need to prevent abuse and erosion of Member States' tax bases.
The rapporteur calls on the Commission to make sure that, when submitting any specific proposal, the choice is made in favour of those that seek to find a proper balance between the interests of the internal market and the need to prevent abuse and erosion of Member States' tax bases.
To this end, she encourages the Commission to continue its work towards a common consolidated corporate tax base.
To this end, she encourages the Commission to continue its work towards a common consolidated corporate tax base.
по данъчното третиране на загуби при трансгранични ситуации
on the tax treatment of losses in cross-border situations
4. намира по-специално, че изкривяванията, произтичащи от различията между националните системи, са в ущърб най-вече на малките и средни предприятия в сравнение с техните потенциални конкуренти и следователно изисква от Комисията да приеме специфични мерки в тази област;
Takes the view, in particular, that the distortions arising from the differences between national systems penalise above all small and medium-sized companies in comparison with their potential competitors, and therefore asks the Commission to adopt specific measures in this area;
Mariela Velichkova Baeva, Zsolt László Becsey, Pervenche Berès, Slavi Binev, Sharon Bowles, Udo Bullmann, Ieke van den Burg, Christian Ehler, Jill Evans, Elisa Ferreira, Donata Gottardi, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in 't Veld, Piia-Noora Kauppi, Wolf Klinz, Kurt Joachim Lauk, Andrea Losco, Cristobal Montoro Romero, Joseph Muscat, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Heide Rühle, Eoin Ryan, Antolín Sánchez Presedo, Manuel António dos Santos, Margarita Starkevičiūtė, Ivo Strejček,, Cornelis Visser, Sahra Wagenknecht
Mariela Velichkova Baeva, Zsolt László Becsey, Pervenche Berès, Slavi Binev, Sharon Bowles, Udo Bullmann, Ieke van den Burg, Christian Ehler, Jill Evans, Elisa Ferreira, Donata Gottardi, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in 't Veld, Piia-Noora Kauppi, Wolf Klinz, Kurt Joachim Lauk, Andrea Losco, Cristobal Montoro Romero, Joseph Muscat, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Heide Rühle, Eoin Ryan, Antolín Sánchez Presedo, Manuel António dos Santos, Margarita Starkevičiūtė, Ivo Strejček,, Cornelis Visser, Sahra Wagenknecht
Harald Ettl, Ján Hudacký, Werner Langen, Thomas Mann, Gianni Pittella,
Harald Ettl, Ján Hudacký, Werner Langen, Thomas Mann, Gianni Pittella,
Holger Krahmer,
Holger Krahmer,
относно общата позиция на Съвета с оглед приемането на Регламент на Европейския парламент и на Съвета относно общи правила в областта на гражданското въздухоплаване и създаване на Европейска агенция за авиационна безопасност и отмяна на Директива 91/670/ЕИО на Съвета , Регламент (ЕО) № 1592/2002 и Директива 2004/36/ЕО
on the Council common position for adopting a regulation of the European Parliament and of the Council on common rules in the field of civil aviation and establishing a European Aviation Safety Agency, and repealing Council Directive 91/670/EEC, Regulation (EC) No 1592/2002 and Directive 2004/36/EC
PE 396.590v02-00
PE 396.590v02-00
– като взе предвид общата позиция на Съвета (10537/3/2007 – C6-0353/2007 ),
– having regard to the Council common position (10537/3/2007 – C6‑0353/2007 ),
Текстове, приети на 14.3.2007 г., P6_TA(2007)0067 . относно предложението на Комисията към Европейския парламент и към Съвета ( COM(2005)0579 ),
Texts adopted, 14.3.2007, P6_TA(2007)0067 . on the Commission proposal to Parliament and the Council ( COM(2005)0579 ),
– като взе предвид препоръката за второ четене на комисията по транспорт и туризъм ( A6-0482/2007 ),
– having regard to the recommendation for second reading of the Committee on Transport and Tourism ( A6‑0482/2007 ),
Съображение 13 a (ново)
Recital 13 a (new)