natgillin/translations-raw huggingface dataset:
The reverse charge does have critics, that as with sales tax, the collection of VAT rests on the end trader who is responsible for paying all the VAT to the authorities.
The reverse charge does have critics, that as with sales tax, the collection of VAT rests on the end trader who is responsible for paying all the VAT to the authorities.
Also with the reverse charge new types of fraud can arise in the form of increased tax losses at the retail level and the misuse of VAT identification numbers.
Also with the reverse charge new types of fraud can arise in the form of increased tax losses at the retail level and the misuse of VAT identification numbers.
To overcome this, the system could be accompanied by the introduction of checking measures, but this would constitute an additional burden to business.
To overcome this, the system could be accompanied by the introduction of checking measures, but this would constitute an additional burden to business.
As a first checking measure a threshold could be applied in order to limit the risk of untaxed final consumption.
As a first checking measure a threshold could be applied in order to limit the risk of untaxed final consumption.
The Council has suggested that this threshold be set at 5000 EUR.
The Council has suggested that this threshold be set at 5000 EUR.
The system would thus work as follows:
The system would thus work as follows:
· when the customer does not qualify for the application of the reverse charge (mainly
· when the customer does not qualify for the application of the reverse charge (mainly
private persons but also non-taxable legal persons and fully exempt taxable persons) the supplier will have to charge VAT to his customer;
private persons but also non-taxable legal persons and fully exempt taxable persons) the supplier will have to charge VAT to his customer;
· when the customer is a taxable person qualifying for application of the reverse charge, the
· when the customer is a taxable person qualifying for application of the reverse charge, the
supplier will have to verify the amount of the transaction;
supplier will have to verify the amount of the transaction;
· when the taxable amount of the supply is less then €5 000, the supplier would have to
· when the taxable amount of the supply is less then €5 000, the supplier would have to
charge VAT to his customer.
charge VAT to his customer.
The business customer can deduct this VAT under the normal rules;
The business customer can deduct this VAT under the normal rules;
· when the taxable amount of the supply is equal to or above €5 000, the supplier will not
· when the taxable amount of the supply is equal to or above €5 000, the supplier will not
charge VAT on the supply.
charge VAT on the supply.
The business customer will account for the VAT on this supply and will be able to deduct this VAT under the normal rules.
The business customer will account for the VAT on this supply and will be able to deduct this VAT under the normal rules.
The Commission, based on several studies, considers that the correct application of the threshold is the most costly element for businesses.
The Commission, based on several studies, considers that the correct application of the threshold is the most costly element for businesses.
Finally, the question arises whether the proposed reverse-charge system should be optional or mandatory.
Finally, the question arises whether the proposed reverse-charge system should be optional or mandatory.
The Commission and a large majority of Member States have made clear that an optional generalised reverse charge system would imply the creation of a double VAT system that would run against the efficient operation of the internal market and would be the source of a more complex environment that could discourage business investment.
The Commission and a large majority of Member States have made clear that an optional generalised reverse charge system would imply the creation of a double VAT system that would run against the efficient operation of the internal market and would be the source of a more complex environment that could discourage business investment.
Pilot project In view of the lack of empirical evidence, a pilot project could provide a more substantive reply to the questions regarding the feasibility of the proposed system.
Pilot project In view of the lack of empirical evidence, a pilot project could provide a more substantive reply to the questions regarding the feasibility of the proposed system.
Care should be taken that neither the Member State volunteering nor any other Member State are exposed to major risks.
Care should be taken that neither the Member State volunteering nor any other Member State are exposed to major risks.
Origin system According to this system, VAT is charged at the rate of the exporting Member State.
Origin system According to this system, VAT is charged at the rate of the exporting Member State.
As explained above, the Council decided to adopt a "transitional system" so the option to introduce an origin system would go back to the original idea envisaged by the Commission.
As explained above, the Council decided to adopt a "transitional system" so the option to introduce an origin system would go back to the original idea envisaged by the Commission.
Member States were not at that time, and are still not willing to cede their sovereignty as regards setting the level of VAT rates.
Member States were not at that time, and are still not willing to cede their sovereignty as regards setting the level of VAT rates.
Therefore, for this system to have any chance of serious consideration by the Council, it should not require rate harmonisation.
Therefore, for this system to have any chance of serious consideration by the Council, it should not require rate harmonisation.
One solution would be to reassess the proposals for the setting up of a clearing house as proposed in advance of 1992 but for reasons outlined above Member States were not supportive.
One solution would be to reassess the proposals for the setting up of a clearing house as proposed in advance of 1992 but for reasons outlined above Member States were not supportive.
With the rise in fraud and technological advance it is well worth raising again.
With the rise in fraud and technological advance it is well worth raising again.
To retain the founding principle of VAT, that is being a consumption tax, VAT would be charged at the rate of the exporting country, and a clearing house would facilitate the passing of revenue amongst Member States.
To retain the founding principle of VAT, that is being a consumption tax, VAT would be charged at the rate of the exporting country, and a clearing house would facilitate the passing of revenue amongst Member States.
The Member State of supply would have to forward the VAT collected to the importing Member State.
The Member State of supply would have to forward the VAT collected to the importing Member State.
Where the Member State of arrival of the goods applies a rate of more than 15%, that additional VAT will accrue to that Member State; where the Member State of arrival of the goods applies a rate lower than 15% because of the application of one or more reduced VAT rates or the zero rate in certain Member States, the Member State of the purchaser will allow a credit to the taxable person making the intra-Community acquisition.
Where the Member State of arrival of the goods applies a rate of more than 15%, that additional VAT will accrue to that Member State; where the Member State of arrival of the goods applies a rate lower than 15% because of the application of one or more reduced VAT rates or the zero rate in certain Member States, the Member State of the purchaser will allow a credit to the taxable person making the intra-Community acquisition.
In the same vein, the Member State of arrival will be able to collect VAT that results from any limitation applicable to the acquirer’s right to deduct input VAT.
In the same vein, the Member State of arrival will be able to collect VAT that results from any limitation applicable to the acquirer’s right to deduct input VAT.
In this way, distortions of competition which might otherwise arise from different national levels of VAT rates would be avoided.
In this way, distortions of competition which might otherwise arise from different national levels of VAT rates would be avoided.
The main difficult issue, which is a political one, would be that of making individual Member States's tax receipts dependant on transfers made by other Member States.
The main difficult issue, which is a political one, would be that of making individual Member States's tax receipts dependant on transfers made by other Member States.
In other words, two groups of Member States would emerge, i.e. net receivers (i.e. those where the amount of intra-Community acquisitions exceeds the intra-Community supplies) and net contributors (i.e. those in which the total amount of intra-Community supplies exceeds the total amount of intra-Community acquisitions).
In other words, two groups of Member States would emerge, i.e. net receivers (i.e. those where the amount of intra-Community acquisitions exceeds the intra-Community supplies) and net contributors (i.e. those in which the total amount of intra-Community supplies exceeds the total amount of intra-Community acquisitions).
As it is shown in the annex, and depending on their respective bilateral trade balance, 16 Member States, under a system of taxed intra-Community supplies would be "net receivers", whereas the rest would be "net contributors".
As it is shown in the annex, and depending on their respective bilateral trade balance, 16 Member States, under a system of taxed intra-Community supplies would be "net receivers", whereas the rest would be "net contributors".
Destination system - Another option could be to charge VAT at the rate of the importing member state (where the buyer is).
Destination system - Another option could be to charge VAT at the rate of the importing member state (where the buyer is).
There would be no need for clearing but this would have to go together with a "one stop shop" system whereby a trader could fulfil all his VAT obligations for EU-wide activities in the Member State in which they are established.
There would be no need for clearing but this would have to go together with a "one stop shop" system whereby a trader could fulfil all his VAT obligations for EU-wide activities in the Member State in which they are established.
Administrative cooperation and mutual assistance in the field of VAT, excise duties and direct taxation
Administrative cooperation and mutual assistance in the field of VAT, excise duties and direct taxation
Combating fraud, whilst being largely a Member State competence, is not a problem that can be solved at national level only.
Combating fraud, whilst being largely a Member State competence, is not a problem that can be solved at national level only.
The fight against tax fraud should be a priority for the EU and should call for close cooperation between the administrative authorities in each Member State and with the Commission.
The fight against tax fraud should be a priority for the EU and should call for close cooperation between the administrative authorities in each Member State and with the Commission.
Exchanges of information between the respective administrations as well as between administrations and the Commission are not sufficiently intensive and fast in order to combat fraud more effectively.
Exchanges of information between the respective administrations as well as between administrations and the Commission are not sufficiently intensive and fast in order to combat fraud more effectively.
Direct contact between local or national anti-fraud offices is not sufficiently developed and implemented, which leads to inefficiency, under-use of the arrangements for administrative cooperation and delays in communication.
Direct contact between local or national anti-fraud offices is not sufficiently developed and implemented, which leads to inefficiency, under-use of the arrangements for administrative cooperation and delays in communication.
To solve this requires more cooperation between Member States, and raises the question of whether binding rules need to be made.
To solve this requires more cooperation between Member States, and raises the question of whether binding rules need to be made.
Easier understanding of each other's systems or common basis, such as through CCCTB, would also help.
Easier understanding of each other's systems or common basis, such as through CCCTB, would also help.
Unfortunately, some see common bases as a step to encroachment on tax rates.
Unfortunately, some see common bases as a step to encroachment on tax rates.
The use of all available technologies, including the electronic storage and transmission of certain data for VAT and excise duties control purposes is indispensable for the proper functioning of the tax systems.
The use of all available technologies, including the electronic storage and transmission of certain data for VAT and excise duties control purposes is indispensable for the proper functioning of the tax systems.
The conditions for the exchange of, and direct access of Member States to, electronically stored data in each Member State should therefore be improved.
The conditions for the exchange of, and direct access of Member States to, electronically stored data in each Member State should therefore be improved.
In particular, real time transactions using an electronic system to log and validate transactions would give authorities greater opportunities to identify and combat fraudulent behaviour.
In particular, real time transactions using an electronic system to log and validate transactions would give authorities greater opportunities to identify and combat fraudulent behaviour.
Care would need to be taken to ensure proper data protection regimes.
Care would need to be taken to ensure proper data protection regimes.
Annex - Trade Balance between Member States (source: Eurostat)
Annex - Trade Balance between Member States (source: Eurostat)
относно координирана стратегия за засилване на борбата с данъчните измами
on a coordinated strategy to improve the fight against fiscal fraud
A. като има предвид, че борбата срещу данъчните измами в голяма степен попада в кръга на компетентност на държавите-членки; като има предвид, обаче, че свободното движение на стоки и услуги в рамките на общностния пазар затруднява държавите-членки във воденето на индивидуална борба срещу такива измами,
A. whereas the fight against tax fraud falls to a large extent within the competence of the Member States; whereas, however, the free movement of goods and services within the Community market makes it difficult for the Member States to combat such fraud individually,
Б. като има предвид, че съгласно членове 10 и 280 от Договора за ЕО държавите-членки са длъжни да предприемат подходящи мерки за изпълнение на задълженията, произтичащи от Договора, и да съгласуват действията си с оглед осигуряване на защита на финансовите интереси на Общността,
B. whereas Articles 10 and 280 of the EC Treaty require the Member States to take appropriate measures to fulfil the obligations arising out of the Treaty and to coordinate their actions in order to protect the financial interests of the Community,
В. като има предвид, че данъчните измами са разрастващ се проблем от световен характер и според оценките представляват 2 до 2,5% от БВП, като възлизат на 200 до 250 млрд. евро на равнище на ЕС
C. whereas tax fraud is a growing problem of a global nature, and is estimated to account for 2 to 2.5% of GDP, amounting to EUR 200 to 250 billion, at EU level
Съобщение на Комисията за печата: http://europa.eu/rapid/pressReleasesAction.do?reference=IP/06/697. ,
Commission press communication: http://europa.eu/rapid/pressReleasesAction.do?reference=IP/06/697. ,
Carlo Casini, Titus Corlăţean, Bert Doorn, Monica Frassoni, Giuseppe Gargani, Neena Gill, Klaus-Heiner Lehne, Katalin Lévai, Hans-Peter Mayer, Manuel Medina Ortega, Hartmut Nassauer, Aloyzas Sakalas, Francesco Enrico Speroni, Diana Wallis, Jaroslav Zvěřina
Carlo Casini, Titus Corlăţean, Bert Doorn, Monica Frassoni, Giuseppe Gargani, Neena Gill, Klaus-Heiner Lehne, Katalin Lévai, Hans-Peter Mayer, Manuel Medina Ortega, Hartmut Nassauer, Aloyzas Sakalas, Francesco Enrico Speroni, Diana Wallis, Jaroslav Zvěřina
Sharon Bowles, Sajjad Karim, Georgios Papastamkos, Michel Rocard, József Szájer
Sharon Bowles, Sajjad Karim, Georgios Papastamkos, Michel Rocard, József Szájer
Mariela Velichkova Baeva, Zsolt László Becsey, Pervenche Berès, Sharon Bowles, Udo Bullmann, Elisa Ferreira, Jean-Paul Gauzès, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in ‘t Veld, Wolf Klinz, Astrid Lulling, John Purvis, Alexander Radwan, Eoin Ryan, Peter Skinner, Cornelis Visser
Mariela Velichkova Baeva, Zsolt László Becsey, Pervenche Berès, Sharon Bowles, Udo Bullmann, Elisa Ferreira, Jean-Paul Gauzès, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in ‘t Veld, Wolf Klinz, Astrid Lulling, John Purvis, Alexander Radwan, Eoin Ryan, Peter Skinner, Cornelis Visser
относно предложението за решение на Съвета относно сключването, от името на Европейската общност, на Международното споразумение за тропическия дървен материал от 2006 г.
on the proposal for a Council decision on the conclusion on behalf of the European Community of the International Tropical Timber Agreement, 2006
PE 396.733v02-00
PE 396.733v02-00
Евентуални заличавания, които засягат такива пасажи, се обозначават по следния начин:.Отбелязването в курсив е предназначено за съответните специализирани отдели и се отнася до частите от законодателния текст, за които е предложено изменение с цел изготвяне на окончателния текст (например очевидно грешни или липсващи части в дадена езикова версия).
Highlighting in normal italics is an indication for the relevant departments showing parts of the legislative text for which a correction is proposed, to assist preparation of the final text (for instance, obvious errors or omissions in a given language version).
СТАНОВИЩЕ НА КОМИСИЯТА ПО ПРАВНИ ВЪПРОСИ ПО ПРАВНОТО ОСНОВАНИЕ 14
OPINION OF THE COMMITTEE ON LEGAL AFFAIRS ON THE LEGAL BASIS.............14
– като взе предвид предложението за решение на Съвета (11964/2007),
– having regard to the proposal for a Council decision (11964/2007),
– като взе предвид проекта на Международното споразумение за тропическия дървен материал от 2006 г. (11964/2007),
– having regard to the draft International Tropical Timber Agreement, 2006 (11964/2007),
– като взе предвид член 133, член 175 и член 300, параграф 2, алинея първа, първо изречение, от Договора за ЕО,
– having regard to Articles 133, 175 and 300(2), first subparagraph, first sentence of the EC Treaty,
– като взе предвид член 300, параграф 3, алинея първа, от Договора за ЕО, съгласно който Съветът се е консултирал с него ( C6‑0326/2007 ),
– having regard to Article 300(3), first subparagraph, of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0326/2007 ),
– като взе предвид становището на комисията по правни въпроси по предложеното правно основание,
- having regard to the opinion of the Committee on Legal Affairs on the proposed legal basis,
– като взе предвид член 51, член 83, параграф 7, и член 35 от своя правилник,
– having regard to Rules 51, 83(7) and 35 of its Rules of Procedure,
– като взе предвид доклада на комисията по международна търговия и становището на комисията по развитие ( A6‑0313/2008 ),
– having regard to the report of the Committee on International Trade and the opinion of the Committee on Development ( A6‑0313/2008 ),
Уводен параграф
Introductory Paragraph
като взе предвид Договора за създаване на Европейската общност, и по-специално членове 133 и 175 от него, във връзка с първото изречение на първа алинея от член 300, параграф 2 и първа алинея от член 300, параграф 3 от него,
Having regard to the Treaty establishing the European Community, and in particular Articles 133 and 175 thereof, read in conjunction with the first sentence of the first subparagraph of Article 300(2) and the first subparagraph of Article 300 (3) thereof,
като взе предвид Договора за създаване на Европейската общност, и по-специално членове 133 и 175 от него, във връзка с първото изречение на първа алинея от член 300, параграф 2 и втора алинея от член 300, параграф 3 от него,
Having regard to the Treaty establishing the European Community, and in particular Articles 133 and 175 thereof, read in conjunction with the first sentence of the first subparagraph of Article 300(2) and the second subparagraph of Article 300 (3) thereof,
Reflects the advice of the Legal Service and the Committee on Legal Affairs (Mr Gargani’s letter of 20 December 2007) that the agreement establishes a specific institutional framework by organising cooperation procedures and the failure of the Council to provide any rationale for its rejection of this view.
Reflects the advice of the Legal Service and the Committee on Legal Affairs (Mr Gargani’s letter of 20 December 2007) that the agreement establishes a specific institutional framework by organising cooperation procedures and the failure of the Council to provide any rationale for its rejection of this view.
(4) Целите на новото споразумение са в съответствие с общата търговска политика и политиката за околната среда.
(4) The objectives of the new Agreement are consistent with both the common commercial policy and the environmental policy .
(4) Целите на новото споразумение следва да бъдат в съответствие с общата търговска политика и политиките в областта на околната среда и развитието .
(4) The objectives of the new Agreement should be consistent with both the common commercial policy and environmental and development policies .
As it stands, ITTA, 2006 is not consistent with the EC's environment and development policies.
As it stands, ITTA, 2006 is not consistent with the EC's environment and development policies.
The Agreement's primary objective remains "to promote the expansion and diversification of international trade", with sustainable use only mentioned as secondary.
The Agreement's primary objective remains "to promote the expansion and diversification of international trade", with sustainable use only mentioned as secondary.
The consistency of ITTA, 2006 with the EC's environment and development policies therefore remains a desideratum that should be realised through the EU's application of the Agreement .
The consistency of ITTA, 2006 with the EC's environment and development policies therefore remains a desideratum that should be realised through the EU's application of the Agreement .
(7a) Комисията следва да представя на Европейския парламент и Съвета годишен доклад, който да съдържа анализ на изпълнението на Международното споразумение за тропическия дървен материал от 2006 г., както и на мерките за свеждане до минимум на отрицателното въздействие на търговията върху тропическите гори, включително двустранните споразумения, сключени съгласно Програмата за прилагане на законодателството, управление и търговия в областта на горското стопанство (FLEGT).
(7a) The Commission sh ould submit to the European Parliament and the Council an annual report with an analysis o f the implementation of the International Tropical Timber Agreement , 2006 and of measures to minimise the negative impact of trade on tropical forests, including bilateral agreements concluded pursuant to the Forest Law Enforcement, Governance and Trade ( FLEGT ) programme.
Член 33 от Международното споразумение за тропическия дървен материал от 2006 г. предвижда оценка на изпълнението на настоящото споразумение пет години след влизането му в сила.
Article 33 of the International Tropical Timber Agreement, 2006 provides for an evaluation of the implementation of this A greement five years after its entry into force.