natgillin/translations-raw huggingface dataset:
7. призовава Комисията в тази връзка да определи дали продуктите, включени в различните приложения на Регламент (ЕО) № 104/2000, особено по отношение на самостоятелно изтегляне от пазара и прехвърляне, са най-уместни и дали списъкът не следва да бъде променен и разширен;
Calls on the Commission, in this connection, to determine whether the products included in the various annexes to Regulation (EC) No 104/2000, especially as regards carry-overs and independent withdrawals, are the most appropriate and whether the list should not be altered and enlarged;
15. счита, че оперативните програми следва да гарантират - с подходящо финансово подпомагане - възможността организациите на производителите да пускат на пазара своите продукти директно, като средство за увеличаване на стойността на тяхното производство и на добавената стойност на рибните продукти; призовава, следователно, за изменение на член 5 от Регламент (ЕО) № 104/2000 съгласно предложението в своята резолюция от 2 декември 1999 г., цитирана по-горе;
Believes that the operational programmes should ensure - with suitable financial support -the possibility of the producers' organisations marketing their products directly, as a means of enhancing the value of their production and boosting the value added of fisheries products; calls, therefore, for the amendment of Article 5 of Regulation (EC) No 104/2000, as proposed in its resolution of 2 December 1999, as cited above;
20. препоръчва Комисията да оцени последиците от връзките с трети страни и особено въздействието на вноса върху цените за първоначалната продажба; призовава Комисията да заеме по-твърда позиция при своята оценка на външнотърговските отношения, особено при задействане на предпазните мерки на СТО съгласно член 30 от Регламент (ЕО) № 104/2000, така че да не се изложат на опасност целите, залегнали в член 33 от Договора;
Recommends that the Commission should evaluate the consequences of relations with third countries, and notably the impact of imports on prices at the initial point of sale; calls on the Commission to take a firmer line in its evaluation of external trade relations, especially when activating the WTO safeguard mechanisms as referred to in Article 30 of Regulation (EC) 104/2000, so as not to compromise the objectives of Article 33 of the Treaty;
Alfonso Andria, Stavros Arnaoutakis, Elspeth Attwooll, Iles Braghetto, Paulo Casaca, Zdzisław Kazimierz Chmielewski, Carmen Fraga Estévez, Duarte Freitas, Ioannis Gklavakis, Alfred Gomolka, Pedro Guerreiro, Heinz Kindermann, Rosa Miguélez Ramos, Philippe Morillon, James Nicholson, Willi Piecyk, Struan Stevenson, Catherine Stihler, Margie Sudre, Daniel Varela Suanzes-Carpegna, Cornelis Visser
Alfonso Andria, Stavros Arnaoutakis, Elspeth Attwooll, Iles Braghetto, Paulo Casaca, Zdzisław Kazimierz Chmielewski, Carmen Fraga Estévez, Duarte Freitas, Ioannis Gklavakis, Alfred Gomolka, Pedro Guerreiro, Heinz Kindermann, Rosa Miguélez Ramos, Philippe Morillon, James Nicholson, Willi Piecyk, Struan Stevenson, Catherine Stihler, Margie Sudre, Daniel Varela Suanzes-Carpegna, Cornelis Visser
Ole Christensen, Josu Ortuondo Larrea, Carl Schlyter
Ole Christensen, Josu Ortuondo Larrea, Carl Schlyter
PE 396.433v03-00
PE 396.433v03-00
– като взе предвид предложението на Комисията до Съвета ( COM(2007)0381 ),
– having regard to the Commission proposal to the Council ( COM(2007)0381 ),
– като взе предвид член 93 от Договора за ЕО, съгласно който Съветът се е консултирал с него ( C6‑0253/2007 ),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0253/2007 ),
– като взе предвид съобщението на Комисията до Съвета и Европейския парламент относно ставките по ДДС, различни от стандартните ставки по ДДС ( COM(2007)0380 ),
– having regard to the Commission communication to the Council and the European Parliament on VAT rates other than standard VAT rates ( COM(2007)0380 ),
– като взе предвид доклада на комисията по икономически и парични въпроси ( A6‑0469/2007 ),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A6‑0469/2007 ),
(1) Директива 2006/112/ EC на Съвета от 28 ноември 2006 година относно общата система на данъка върху добавената стойност предвижда някои дерогации относно ставките по ДДС.
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, provides for certain derogations in the field of VAT rates.
Някои от тези дерогации изтичат на точна дата, докато други остават в сила до приемането на окончателен режим.
Some of these derogations expire at a precise date, while others last until the adoption of the definitive arrangements.
(1) Директива 2006/112/ EО на Съвета от 28 ноември 2006 година относно общата система на данъка върху добавената стойност предвижда някои дерогации относно ставките по ДДС.
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, provides for certain derogations in the field of VAT rates.
Някои от тези дерогации изтичат на точна дата, докато други остават в сила до приемането на окончателен режим за сделки в рамките на Общността .
Some of these derogations expire at a precise date, while others last until the adoption of the definitive arrangements for intra-Community transactions .
The "definitive arrangements" are not defined.
The "definitive arrangements" are not defined.
For the sake of good legislative drafting, it is appropriate to be more specific.
For the sake of good legislative drafting, it is appropriate to be more specific.
1a) Съгласно принципа на субсидиарност, Общността следва да не навлиза в компетенцията на държавите-членки в областта на непрякото данъчно облагане извън това, което е необходимо за гарантиране на правилното функциониране на вътрешния пазар, що се отнася до определянето на ставките по ДДС.
(1a) In accordance with the principle of subsidiarity , the Community should not impinge upon Member States' competence in the area of indirect taxation beyond that which is necessary to ensure the proper functioning of the internal market as regards the setting of VAT rates.
В частност, услугите, предлагани на местно равнище, дотолкова, доколкото те не включват трансгранични дейности, по принцип не оказват влияние върху функционирането на вътрешния пазар.
In particular, locally supplied services, in so far as they do not involve cross-border activities, have, in principle, no effect on the functioning of the internal market.
The proposed amendment aims at reaffirming the principle that locally-supplied services do not affect trade and, therefore, Member States should be left a margin of discretion to fix the VAT rates for these services.
The proposed amendment aims at reaffirming the principle that locally-supplied services do not affect trade and, therefore, Member States should be left a margin of discretion to fix the VAT rates for these services.
(2) Предвид гарантирането на по-голяма степен на равно третиране на държавите-членки, дерогациите, които не са в противоречие с доброто функциониране на вътрешния пазар и с другите политики на Общността, следва да бъдат продължени до края на 2010 г., до датата на изтичането на периода на минимум 15 % стандартна ставка и до края на експерименталното прилагане на намалени ставки за някои трудоемки услуги.
(2) In order to ensure more equality of treatment among Member States, derogations that do not conflict with a smooth functioning of the internal market and with other Community policies should be prolonged until the end of 2010, date of the expiry of the minimum of 15% for the standard rate and of the experiment on the application of a reduced rate to labour intensive services.
И обратно, някои дерогации следва да не бъдат продължавани.
By contrast , certain derogations should not be prolonged.
(2) Предвид гарантирането на равно третиране на държавите-членки, дерогациите, които не са в противоречие с доброто функциониране на вътрешния пазар и с другите политики на Общността, следва да бъдат продължени до края на 2010 г., до датата на изтичането на периода на минимум 15 % стандартна ставка и до края на експерименталното прилагане на намалени ставки за някои трудоемки услуги.
(2) In order to ensure equality of treatment among Member States, derogations that do not conflict with a smooth functioning of the internal market and with other Community policies should be prolonged until the end of 2010, date of the expiry of the minimum of 15% for the standard rate and of the experiment on the application of a reduced rate to labour intensive services.
При наличие на специфични основания някои дерогации следва да не бъдат продължавани.
On specific grounds , certain derogations should not be prolonged.
The proposal suggests that there is some inequality of treatment amongst Member States.
The proposal suggests that there is some inequality of treatment amongst Member States.
By deleting the word "more", the proposed amendment reaffirms the need to ensure full equality of treatment .
By deleting the word "more", the proposed amendment reaffirms the need to ensure full equality of treatment .
The proposal not to extend some derogations is not based on a per se argument, but is based on different, specific arguments.
The proposal not to extend some derogations is not based on a per se argument, but is based on different, specific arguments.
СЪОБРАЖЕНИЕ 2 А (ново)
RECITAL 2 A (new)
2a) Периодът до 31 декември 2010 г. би трябвало да е достатъчно дълъг, за да има възможност Съветът да стигне до заключение относно отказване от намерението си да въведе окончателна система за данъчното облагане на сделки в рамките на Общността, на базата на принципа на данъчното облагане в страната по произход и въз основа на подход, насочен към сближаването на ставките по ДДС.
(2a) The period until 31 December 2010 should be sufficiently long to allow the Council to reach a conclusion on abandoning its target of introducing a definitive system for the taxation of intra-Community transactions, based on the principle of taxation in the country of origin and on an approach towards the approximation of VAT rates.
In order to reduce uncertainties, and in line with the principles of good administration and subsidiarity, Member States should take a decision before 31 December 2010 on whether the so-called "definitive" system should be definitely abandoned.
In order to reduce uncertainties, and in line with the principles of good administration and subsidiarity, Member States should take a decision before 31 December 2010 on whether the so-called "definitive" system should be definitely abandoned.
If, finally, the "definitive" system is indeed abandoned, then the justification for further harmonisation of the rates falls and Member States should be given, in principle, the possibility to apply reduced VAT rates on transactions that do not have a cross-border dimension (e.g. locally-supplied services).
If, finally, the "definitive" system is indeed abandoned, then the justification for further harmonisation of the rates falls and Member States should be given, in principle, the possibility to apply reduced VAT rates on transactions that do not have a cross-border dimension (e.g. locally-supplied services).
СЪОБРАЖЕНИЕ 2 Б (ново)
RECITAL 2 B (new)
2б) Периодът до 31 декември 2010 г. също така би трябвало да бъде достатъчно дълъг, за да има възможност Съветът да стигне до заключение относно окончателната структура на ставките по ДДС, която следва да съдържа опции, позволяващи на държавите-членки да прилагат различни ставки по ДДС, при условие че се гарантира безпрепятственото функциониране на вътрешния пазар и на другите политики на Общността.
(2b) The period until 31 December 2010 should also be sufficiently long to allow the Council to reach a conclusion on the final structure of VAT rates, which should include options allowing Member States to apply different VAT rates provided that the smooth functioning of the internal market and other Community policies are ensured.
През този период действащите в момента правила следва да се прилагат по разумен начин, като се обръща необходимото внимание на граничните случаи, така че да не се изключва възможността държавите-членки да изпълняват основателни политически цели преди или след решението на Съвета относно окончателната структура на данъка върху добавената стойност.
During that period, the current rules should be applied in a prudent way, taking due account of borderline cases, so that Member States are not precluded from pursuing legitimate policy objectives before or after the Council decides the final structure of value added tax.
СЪОБРАЖЕНИЕ 2 В (ново)
RECITAL 2 C (new)
2в) Съгласно принципа на субсидиарност, и след като Съветът вземе решение за окончателна система на данъчното облагане на сделки в рамките на Общността, държавите-членки следва да могат да прилагат намалени ставки или, при извънредни обстоятелства, евентуално дори нулеви ставки спрямо основни стоки и услуги, като храна и лекарства, съобразно с ясно определени социални, икономически и екологични причини и в полза на крайния потребител.
(2c ) In accordance with the principle of subsidiarity, and after the Council has decided on a definitive system for the taxation of intra-Community transactions, Member States should be able to apply reduced rates or, in exceptional circumstances, possibly even zero rates to basic goods and services, such as food and medication, for clearly defined social, economic and environmental reasons and for the benefit of the final consumer.
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010, Member States should be able to apply reduced VAT rates for economic or social considerations to make basic goods and services affordable for every citizen .
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010, Member States should be able to apply reduced VAT rates for economic or social considerations to make basic goods and services affordable for every citizen .
СЪОБРАЖЕНИЕ 2 Г (ново)
RECITAL 2 D (new)
2г) Съгласно принципа на субсидиарност, и след като Съветът вземе решение за окончателна система на данъчното облагане на сделки в рамките на Общността, държавите-членки следва да могат да прилагат намалени ставки или, при извънредни обстоятелства, евентуално дори нулеви ставки спрямо предоставянето на услуги, предлагани на местно равнище, включително услуги и предоставяне на стоки, свързани с образованието, извършването на дейности в сферата на социалните грижи, общественото осигуряване и културата.
(2d ) In accordance with the principle of subsidiarity and after the Council has decided on a definitive system for the taxation of intra-Community transactions, Member States should be able to apply reduced rates or, in exceptional circumstances, possibly even zero rates to the provision of locally supplied services, including services and provision of goods linked to education, welfare, social security work and culture .
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010 Member States should be able to apply reduced VAT rates in order to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy, Member States.
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010 Member States should be able to apply reduced VAT rates in order to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy, Member States.
СЪОБРАЖЕНИЕ 2 Д (ново)
RECITAL 2 E (new)
2д) Всяка бъдеща система относно данъчното облагане на сделки в рамките на Общността следва да бъде прозрачна и административно опростена.
(2e ) Any future system for the taxation of intra-Community transactions should be transparent and based on administrative simplicity.
The introduction of any definitive system, where Member States, on the basis of the margin of manoeuvre that they will enjoy in terms of fixing reduced VAT rates or deciding on the VAT structure, must be accompanied and guided by considerations of simplicity transparency.
The introduction of any definitive system, where Member States, on the basis of the margin of manoeuvre that they will enjoy in terms of fixing reduced VAT rates or deciding on the VAT structure, must be accompanied and guided by considerations of simplicity transparency.
(6) Следва да не се удължават дерогациите, предоставени на Унгария и Словакия, тъй като тези държави-членки не са приложили или вече не прилагат намалена ставка.
(6) The derogations granted to Hungary and Slovakia should not be prolonged because those Member States have not applied or no longer apply a reduced rate.
(6) Трябва да се подчертае, че на държавите-членки, които не са приложили или вече не прилагат временните дерогации във връзка с ДДС, чийто срок на действие изтече през 2007 г., следва да им се предостави, до 31 декември 2010 г., възможност да се възползват от тези временни дерогации.
(6) It should be highlighted that those Member States that have not applied or no longer apply temporary VAT derogations that expired in 2007 should be granted, until 31 December 2010, the opportunity to avail themselves of those temporary derogations.
The proposal on which the EP is requested to deliver its opinion is a clear example of the risks and challenges lying ahead with regard to indirect taxation and its accommodation within the internal market.
The proposal on which the EP is requested to deliver its opinion is a clear example of the risks and challenges lying ahead with regard to indirect taxation and its accommodation within the internal market.
The current structure of the VAT rates, far from being a system, is rather a snapshot of the actual VAT rates prevailing in the Member States at the moment the 1993 VAT harmonisation was undertaken.
The current structure of the VAT rates, far from being a system, is rather a snapshot of the actual VAT rates prevailing in the Member States at the moment the 1993 VAT harmonisation was undertaken.
To this, further specific, tailor-made rates were added in the successive waves of accession of new Member States.
To this, further specific, tailor-made rates were added in the successive waves of accession of new Member States.
Against this background, the Commission has consistently reaffirmed that the attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services.
Against this background, the Commission has consistently reaffirmed that the attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services.
This purpose is served by means of a VAT system, such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level.
This purpose is served by means of a VAT system, such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level.
As regards more specifically VAT rates, and lacking the political agreement at the Council on how to move towards a definitive system of VAT based on taxation in the country of origin, certain derogations concerning the number and the level of rates are possible during the so-called "transitional" period.
As regards more specifically VAT rates, and lacking the political agreement at the Council on how to move towards a definitive system of VAT based on taxation in the country of origin, certain derogations concerning the number and the level of rates are possible during the so-called "transitional" period.
Within this framework, the Parliament has repeatedly and consistently called for Member States to be authorised to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour intensive services.
Within this framework, the Parliament has repeatedly and consistently called for Member States to be authorised to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour intensive services.
In doing so, the European Parliament recalled several times that the transitional system has the advantage that it is totally unaffected by differences in VAT rates, as goods are zero rated in the country of origin, and taxed at the rate in force in the country of consumption.
In doing so, the European Parliament recalled several times that the transitional system has the advantage that it is totally unaffected by differences in VAT rates, as goods are zero rated in the country of origin, and taxed at the rate in force in the country of consumption.
Thus for business to business transactions, there is no risk of a distortion of competition.
Thus for business to business transactions, there is no risk of a distortion of competition.
Equally, for business to consumer transactions, there is also little risk of distortions as the VAT induced price differences are unlikely to cause major diversions of trade.
Equally, for business to consumer transactions, there is also little risk of distortions as the VAT induced price differences are unlikely to cause major diversions of trade.
The Council, recognising the need for a better understanding of the impact of reduced rates, requested the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.
The Council, recognising the need for a better understanding of the impact of reduced rates, requested the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.
The experiment with reduced rates is currently running until 31 December 2010.
The experiment with reduced rates is currently running until 31 December 2010.
In the meantime, the Commission has presented the results of this study in its communication COM(2007)380 of 4 July 2007.
In the meantime, the Commission has presented the results of this study in its communication COM(2007)380 of 4 July 2007.
The findings of the study ("the Copenhagen Economics Study") are discussed further below.
The findings of the study ("the Copenhagen Economics Study") are discussed further below.
The Commission recognises now that the VAT "definitive" system (i.e. a VAT based on taxation in the country of origin) has never been adopted and will not be adopted in the foreseeable future.
The Commission recognises now that the VAT "definitive" system (i.e. a VAT based on taxation in the country of origin) has never been adopted and will not be adopted in the foreseeable future.
In other words, what was thought to be "transitional arrangements" will stay in force until a new - unlikely- unanimous decision is adopted by the Council.
In other words, what was thought to be "transitional arrangements" will stay in force until a new - unlikely- unanimous decision is adopted by the Council.
In the case of the Member States which joined the EU after the 1st January 1995 the temporary derogations resulting from the accession negotiations apply for a more limited period of time, i.e. in many cases till the end of 2007.
In the case of the Member States which joined the EU after the 1st January 1995 the temporary derogations resulting from the accession negotiations apply for a more limited period of time, i.e. in many cases till the end of 2007.