natgillin/translations-raw huggingface dataset:
Б. като има предвид, че съществуването на 27 различни данъчни системи в Европейския съюз представлява пречка за гладкото функциониране на вътрешния пазар, причинява значителни допълнителни разходи при трансграничната търговска и предприемаческа дейност, що се отнася до администрацията и спазването, възпрепятства корпоративното преструктуриране и води до двойно данъчно облагане;
B. whereas the existence of 27 different tax systems in the European Union constitutes an impediment to the smooth functioning of the internal market, creates significant opportunities for the erosion of tax bases, for example, through tax avoidance, causes significant additional costs for cross-border trade and business in terms of administration and compliance, hinders corporate restructuring, renders EU undertakings less competitive at a global level, and leads to cases of double-taxation,
В. като има предвид, че в резолюцията на Европейския парламент от 29 март 2007 г. за бъдещето на собствените ресурси на ЕС се подчертава, че всяка бъдеща система за собствените ресурси на ЕС
C. whereas Parliament's resolution of 29 March 2007 on the future of the European Union's own resources
Текстове, приети Р6_ТА(2007)0098. трябва да зачита принципа на данъчния суверенитет на държавите-членки и принципа на данъчния неутралитет, но същевременно споменава като вероятна в дългосрочен план възможност за бъдещето на собствените ресурси се цитира налагането на общностен данък или на нови национални данъци, носещи пряка полза за ЕС,
Texts adopted, P6_TA(2007)0098 . stresses that any future system of own resources in the European Union must respect the principles of the fiscal sovereignty of Member States as well as fiscal neutrality, and also mentions, as a possible long-term option for the future of the European Union's own resources, the imposition of a Community tax or new national taxes which would directly benefit the European Union,
Г. като има предвид, че данъчната конкуренция в ЕС е довела и продължава да води до печалби в целия ЕС чрез динамична корпоративна среда, но същевременно едно подходящо координиране на данъците на равнище ЕС, което да не се опитва да хармонизира данъчните ставки, може да допринесе за това ползите от данъчната конкуренция да се разпределят още по-широко между предприятията, заетите в тях лица и потребителите,
D. whereas tax competition in the EU has led - and continues to lead - to EU-wide economic gains by way of a dynamic corporate environment, but that appropriate EU-level tax coordination, which does not attempt to harmonise tax rates, can contribute to the benefits of tax competition being even more widely shared between undertakings, their employees and consumers,
Д. като има предвид, че някои държави в ЕС, в които данъчните приходи от капитали са нараснали вследствие на по-голям общ икономически растеж и по-специално поради създаването на голям брой нови предприятия и значителното увеличаване на техните печалби, за разлика от страните, в които приходният капацитет е намалял вследствие на по-малък растеж;
E. whereas there are certain countries within the European Union in which tax revenue from capital has increased thanks to greater general economic growth and, in particular, on account of the launching of many new companies and their significant profit growth, in contrast to those countries in which revenue capacity has decreased following slower growth,
Е. като има предвид, че общите равнища на данъчното облагане в различните държави-членки варират между 28,4 и 50,5 % от БВП, като в резултат са налице различни степени на въздействие върху икономиката,
F. whereas overall taxation levels in the different Member States vary between 28,4 and 50,5 % of GDP, the corollary of which is that there are different levels of impact as regards the economy,
Ж. като има предвид, че отражението на научноизследователската и развойна дейност върху растежа и заетостта е значително, и при отчитане на необходимостта от по-ефективно използване на данъчните стимули за научноизследователска и развойна дейност;
G. whereas given the impact of R&D on growth and jobs, it is necessary to examine a more effective use of tax incentives for R&D;
З. като има предвид, че за постигане на целите на Лисабонската стратегия е необходимо засилено координиране на данъчните политики на държавите-членки; като има предвид, че Европа трябва да изгради отличаваща се икономическа и социална рамка, която да преобразува конкурентното предимство, дължащо се на разнообразието на културното наследство и интелектуалния капитал, в ръст на производителността чрез новаторство,
H. whereas achieving the objectives of the Lisbon Strategy necessitates increased coordination of Member States' fiscal policy; whereas Europe has to build a distinctive economic and social framework, which transforms a competitive advantage due to a diversity of cultural heritage and intellectual capital into innovation-driven productivity growth,
И. като има предвид, че някои елементи от настоящата разпокъсаност на данъчните системи представляват "вратички", даващи възможности за укриване на данъци; като има предвид, че прогнозираната загуба на данъчни постъпления от измами и укриване на данъци само при ДДС е изчислено, че възлиза на 200 до 250 млрд. евро,
I. whereas elements in the current fragmentation of tax systems constitute loopholes enabling tax evasion; whereas the tax revenue lost by fraud and tax evasion is estimated to amount to between EUR 200 and EUR 250 billion as regards VAT alone,
Й. като има предвид, че точната мярка за данъчното бреме са ефективните данъчни ставки, които се състоят от номинална данъчна ставка и данъчна основа,
J. whereas the accurate measure of a tax burden is the effective tax rate, which comprises the nominal tax rate and a tax base,
К. като има предвид, че данъчното облагане на енергетиката е полезен инструмент както за прилагането на принципа "замърсителят плаща", така и за постигане на радикално намаляване на замърсяването; като има предвид, че е необходимо неотложно да се вземат мерки относно нарастващото екологично въздействие на движението по пътищата, така че да се справим с климатичните промени
K. whereas energy taxation is a useful tool in that it both applies the 'polluter pays' principle and achieves a reduction of pollution at source; whereas there is an urgent need to address the ever-growing environmental impact of traffic in order to address climate change,
Л. като има предвид, че енергийното данъчно облагане и системата на ЕС за търговия с емисии са два от прилаганите значими икономически инструменти за справяне с енергопотреблението и емисиите на CO2,
L. whereas energy taxation and the EU Emissions Trading System are two significant economic instruments in use to address energy consumption and CO2 emissions,
Приносът на данъчната политика към Лисабонската стратегия
The contribution of taxation policy to the Lisbon Strategy
3. споделя загрижеността на Комисията, че липсата на координиране в сферата на прякото данъчно облагане може да доведе до непреднамерено необлагане с данъци или злоупотреба и следователно до понижаване на приходите от данъци;
Shares the concern expressed in the Commission's communication on 'Coordinating Member States' direct tax systems in the internal market' that lack of coordination between direct tax systems may also lead to unintended non-taxation or abuse and, hence, erosion of tax revenues;
17. отбелязва, че е необходим напълно нов подход по отношение на акцизната политика; изтъква, че следва да бъдат отхвърляни политически линии, ориентирани към определяне на минимална данъчна ставка на равнище на Общността, а вместо това трябва да се приеме общ етичен кодекс с цел да се насърчат държавите-членки към повече сближаване на техните толкова различни акцизни ставки.
Notes that there is a need for an entirely new approach regarding excise duty policy; stresses that a policy line that is oriented to the determination of the minimum tax rate at the Community level should be rejected and that a generic code of conduct should instead be adopted, with the objective of encouraging Member States to approximate more closely their highly divergent rates of excise duty;
Обща корпоративна данъчна основа
Common consolidated corporate tax base
26. приветства начинанието на Комисията новата данъчна основа да бъде единна и опростена и препоръчва при определяне на рамка от общи стандарти да се разработи механизъм за разпределяне на приходи между съответните държави-членки;
Welcomes the Commission's view that the new tax base must be uniform and simplify the situation and recommends, while defining a framework of common standards, the development of a mechanism of allocating revenues among the Member States concerned;
Пътища към по-ефективно използване на данъчните облекчения в полза на научноизследователска и развойна дейност
Towards a more effective use of tax incentives in favour of research and development
Счита, че данъчните стимули за поощряване на научноизследователската и развойна дейност имат важно значение за постигане на целите на Лисабонската стратегия, например увеличаването на средствата, изразходвани в Европа за научноизследователската и развойна дейност и по-специално по отношение на подпомагането на научноизследователската и развойна дейност в малките и средни предприятия; при все това отбелязва, че подобни данъчни стимули не бива да се използват като непреки субсидии за национални предприятия;
Considers that tax incentives to encourage R&D activities are of great importance to achieve the Lisbon Strategy goals, such as increasing R&D spending in Europe, in particular as regards facilitating R&D+i activities for SMEs; notes, however, that such tax incentives should not be used as indirect subsidies to national firms;
Изходно данъчно облагане при напускане на страната
Exit taxation
Данъчно третиране на загуби при трансгранични казуси
Tax treatment of losses in cross-border situations
Objectives of taxation policy
Objectives of taxation policy
Taxation can contribute to growth, prosperity and social cohesion via three channels.
Taxation can contribute to growth, prosperity and social cohesion via three channels.
First and most elementary, the taxation system must be capable of raising sufficient revenues to finance a qualitatively high level of public services and social transfers.
First and most elementary, the taxation system must be capable of raising sufficient revenues to finance a qualitatively high level of public services and social transfers.
Secondly, taxation should create incentives aimed at guiding economic decisions in the direction of higher employment and more economical and sustainable use of natural resources.
Secondly, taxation should create incentives aimed at guiding economic decisions in the direction of higher employment and more economical and sustainable use of natural resources.
Thirdly, taxation always has the effect of redistributing income; it should do so in a way which strengthens effective demand and social balance while compressing the range of income distribution.
Thirdly, taxation always has the effect of redistributing income; it should do so in a way which strengthens effective demand and social balance while compressing the range of income distribution.
The communications of the Commission explicitly refer to the first two targets while completely neglecting the distributional aspect of taxation.
The communications of the Commission explicitly refer to the first two targets while completely neglecting the distributional aspect of taxation.
At the same time, the taxation systems in the EU Member States have changed mostly fundamentally in the latter respect in recent years.
At the same time, the taxation systems in the EU Member States have changed mostly fundamentally in the latter respect in recent years.
A fiscal policy that boosts inequality and stifles demand will definitely not help to produce a dynamically growing economic region as called for in the Lisbon Strategy.
A fiscal policy that boosts inequality and stifles demand will definitely not help to produce a dynamically growing economic region as called for in the Lisbon Strategy.
Consequences of tax competition
Consequences of tax competition
The rapporteur shares the Commission's concern that 'lack of coordination between direct tax systems may also lead to unintended non-taxation or abuse and, hence, erosion of tax revenues' (COM(2006) 823).
The rapporteur shares the Commission's concern that 'lack of coordination between direct tax systems may also lead to unintended non-taxation or abuse and, hence, erosion of tax revenues' (COM(2006) 823).
Without EU-wide coordination in respect of direct taxation, it will hardly be possible to regain room for political manoeuvre to shape taxation policy.
Without EU-wide coordination in respect of direct taxation, it will hardly be possible to regain room for political manoeuvre to shape taxation policy.
The removal of controls on capital movements and the development of tax havens began to place pressure on countries levying higher taxes on company profits as far back as the 1970s.
The removal of controls on capital movements and the development of tax havens began to place pressure on countries levying higher taxes on company profits as far back as the 1970s.
The existence of 27 different tax systems in the EU internal market, together with complete freedom of movement of capital, means that companies operating across borders can choose from a whole range of possible tax avoidance strategies.
The existence of 27 different tax systems in the EU internal market, together with complete freedom of movement of capital, means that companies operating across borders can choose from a whole range of possible tax avoidance strategies.
Popular practices in this field include the use of group-internal transfer prices which transfer profits from the accounts of branches in countries applying high rates of tax to lower-taxing countries, or the setting up financing companies in tax havens which can provide credit financing for investment projects throughout the world.
Popular practices in this field include the use of group-internal transfer prices which transfer profits from the accounts of branches in countries applying high rates of tax to lower-taxing countries, or the setting up financing companies in tax havens which can provide credit financing for investment projects throughout the world.
These and similar ploys lead to increasingly significant revenue losses for countries with high levels of corporation tax.
These and similar ploys lead to increasingly significant revenue losses for countries with high levels of corporation tax.
If companies transfer not only accounting profits but also productive investment for tax reasons, additional pressure to harmonise tax rates downwards is generated.
If companies transfer not only accounting profits but also productive investment for tax reasons, additional pressure to harmonise tax rates downwards is generated.
This is the process known as 'tax competition'.
This is the process known as 'tax competition'.
It is not confined to the field of corporate taxation.
It is not confined to the field of corporate taxation.
Since financial wealth is much more mobile than productively invested capital, taxes on personal wealth and capital income are subject to the same downward pressure.
Since financial wealth is much more mobile than productively invested capital, taxes on personal wealth and capital income are subject to the same downward pressure.
Labour is, as rule, less mobile than capital, and high-paid labour tends to be more mobile than the mass of the workforce.
Labour is, as rule, less mobile than capital, and high-paid labour tends to be more mobile than the mass of the workforce.
One particularly non-mobile source of taxation is consumption, particularly the consumption of basic goods and services.
One particularly non-mobile source of taxation is consumption, particularly the consumption of basic goods and services.
It is only to be expected, therefore, that the existence of differing tax systems in a liberalised internal market is leading to a radical change in the structure of national tax systems.
It is only to be expected, therefore, that the existence of differing tax systems in a liberalised internal market is leading to a radical change in the structure of national tax systems.
The mobile factors can exert enough pressure to blackmail governments into ever more generous reductions in the taxes to which they are subject, while public revenues are maintained by placing an ever-greater burden on less mobile tax sources.
The mobile factors can exert enough pressure to blackmail governments into ever more generous reductions in the taxes to which they are subject, while public revenues are maintained by placing an ever-greater burden on less mobile tax sources.
So taxes are switched from corporate to private income, from capital to labour income, from highly-paid to lower-paid labour and, generally, from taxing income and wealth to taxing consumption.
So taxes are switched from corporate to private income, from capital to labour income, from highly-paid to lower-paid labour and, generally, from taxing income and wealth to taxing consumption.
Evolution of taxes in the EU
Evolution of taxes in the EU
The trends in taxation systems in recent years show that this process has indeed occurred.
The trends in taxation systems in recent years show that this process has indeed occurred.
The average rate of taxation of corporate profits has fallen sharply.
The average rate of taxation of corporate profits has fallen sharply.
Since 1995, it declined by almost ten percentage points in the longer-standing EU Member States (EU-15), from 38% to 29.5%.
Since 1995, it declined by almost ten percentage points in the longer-standing EU Member States (EU-15), from 38% to 29.5%.
Even the countries of eastern Europe, which in 1995 already had low rates of corporate tax, have systematically reduced their tax rates further.
Even the countries of eastern Europe, which in 1995 already had low rates of corporate tax, have systematically reduced their tax rates further.
(Figure 1)
(Figure 1)
Figure 1.
Figure 1.
Source: EU Commission (2006)
Source: EU Commission (2006)
The process is far from having been stopped yet.
The process is far from having been stopped yet.
Germany is now preparing the next corporate tax reform, pushing down its tax rate below 30%.
Germany is now preparing the next corporate tax reform, pushing down its tax rate below 30%.
Denmark plans to reduce its statutory rate from 28 to 22%.
Denmark plans to reduce its statutory rate from 28 to 22%.
These steps will certainly intensify the pressure on other countries.
These steps will certainly intensify the pressure on other countries.
Since 'high-tax location' is a relative term, a race to the bottom is not unlikely.
Since 'high-tax location' is a relative term, a race to the bottom is not unlikely.
Admittedly, it has often been argued that the cuts in corporate tax rates have been compensated by measures that broaden the tax base.
Admittedly, it has often been argued that the cuts in corporate tax rates have been compensated by measures that broaden the tax base.
But not just statutory tax rates, but also effective tax rates have declined further since the mid-80s.
But not just statutory tax rates, but also effective tax rates have declined further since the mid-80s.
Since 1995 the Commission has calculated for all EU countries so called 'implicit tax rates' (ITR) for capital, labour and consumption.
Since 1995 the Commission has calculated for all EU countries so called 'implicit tax rates' (ITR) for capital, labour and consumption.
The implicit tax rate for capital averaged 29.9% for the EU-15 in 2003, well below the ITR for labour, which was 36%.
The implicit tax rate for capital averaged 29.9% for the EU-15 in 2003, well below the ITR for labour, which was 36%.
There are considerable differences between implicit tax rates on capital across Europe.
There are considerable differences between implicit tax rates on capital across Europe.
At the upper end of the scale are countries like France and Denmark, with a capital ITR of 37 to 35%.
At the upper end of the scale are countries like France and Denmark, with a capital ITR of 37 to 35%.
Germany's capital ITR is well below average, at 21%.
Germany's capital ITR is well below average, at 21%.
In the more recent east European Member States, capital ITR is 14%.
In the more recent east European Member States, capital ITR is 14%.
Figure 3 shows trends in ITR over time for EU-15, EU-25, the new Member States and Germany.
Figure 3 shows trends in ITR over time for EU-15, EU-25, the new Member States and Germany.
Figure 3.
Figure 3.
These implicit rates of tax on capital supplied by the Commission must, however, be approached and interpreted with caution.
These implicit rates of tax on capital supplied by the Commission must, however, be approached and interpreted with caution.
They provide a rough means of comparing countries.
They provide a rough means of comparing countries.
Comparing trends in ITRs over time can be misleading, however, as the ITR significantly overestimates the real rate of tax on capital at times of booming stock exchanges and financial markets.
Comparing trends in ITRs over time can be misleading, however, as the ITR significantly overestimates the real rate of tax on capital at times of booming stock exchanges and financial markets.
In addition to corporate profits, the tax burden on private capital income is also being steadily lightened.
In addition to corporate profits, the tax burden on private capital income is also being steadily lightened.
This is demonstrated by the EU-wide trend towards a dual system of income taxation.
This is demonstrated by the EU-wide trend towards a dual system of income taxation.
Consequently, income from interest and dividends is no longer taxed progressively, but subject to a fixed-rate 'flat tax' set far below the top rates of tax on earned income.
Consequently, income from interest and dividends is no longer taxed progressively, but subject to a fixed-rate 'flat tax' set far below the top rates of tax on earned income.
Since capital income is much more concentrated than labour income, the introduction of a dual system of income tax amounts to a large measure of tax relief in favour of the wealthiest.
Since capital income is much more concentrated than labour income, the introduction of a dual system of income tax amounts to a large measure of tax relief in favour of the wealthiest.
However, there have also been significant changes in the EU in relation to the taxation of income from employment.
However, there have also been significant changes in the EU in relation to the taxation of income from employment.
While the average rate of tax on income from employment has been largely unchanged for the last ten years, there has been a change in the proportion of taxes provided by the various income groups.
While the average rate of tax on income from employment has been largely unchanged for the last ten years, there has been a change in the proportion of taxes provided by the various income groups.
In many countries, the top rates of income tax have been reduced in recent years.
In many countries, the top rates of income tax have been reduced in recent years.
There has been an average fall of 4.7% since 1998 in the top rate of tax on personal income in the EU-15 countries.
There has been an average fall of 4.7% since 1998 in the top rate of tax on personal income in the EU-15 countries.
Reductions of this kind confirm the shift in the tax burden from high- to low-income earners.
Reductions of this kind confirm the shift in the tax burden from high- to low-income earners.
Several eastern European countries have introduced a flat tax on all personal income.
Several eastern European countries have introduced a flat tax on all personal income.
The tax segment that has grown most sharply since the mid-90s across the EU is indirect taxation, and above all VAT.
The tax segment that has grown most sharply since the mid-90s across the EU is indirect taxation, and above all VAT.