natgillin/translations-raw huggingface dataset:
В случай на доставка на природен газ чрез тръбопроводи или плавателни съдове за транспортиране на природен газ, електроенергия или топлинна или охладителна енергия, когато тя не е обхваната от член 38, за място на доставка на услугата се счита мястото, където клиентът ефективно потребява стоките.
In the case of the supply of natural gas by pipeline or by vessel for transporting natural gas, electricity and heat or refrigeration, where such a supply is not covered by Article 38, the place of supply shall be deemed to be the place where the customer effectively uses and consumes the goods.
В случай на доставка на природен газ чрез тръбопроводи или плавателни съдове за транспортиране на природен газ между тръбопроводи , електроенергия или топлинна или охладителна енергия, когато тя не е обхваната от член 38, за място на доставка на услугата се счита мястото, където клиентът ефективно потребява стоките.
In the case of the supply of natural gas by pipeline or by vessel for transporting natural gas between pipelines , electricity and heat or refrigeration, where such a supply is not covered by Article 38, the place of supply shall be deemed to be the place where the customer effectively uses and consumes the goods.
Член 1 – точка 11
Article 1 – point 11
Член 168а (нов) - параграф 1
Article 168 a - paragraph 1
При придобиване, строителство, обновяване или съществено преустройство на обект на недвижима собственост, първоначалното упражняване на правото на данъчен кредит, пораждащо се в момента, когато данъчното задължение стане изискуемо, е ограничено до дела на неговата ефективна употреба за дейности с право на приспадане.
In the event of acquisition, construction, renovation or substantial transformation of immovable property, the initial exercise of the right of deduction arising when the tax becomes chargeable shall be limited to the proportion of the property's effective use for transactions giving rise to a right of deduction.
Незначителни ремонти или подобрения се изключват от обхвата на настоящата разпоредба.
Minor repairs or improvements shall be excluded from the scope of this provision.
The wording proposed by the Commission for this provision (" acquisition, construction, renovation or substantial transformation of immovable property") does not exclude in a clear way from its field of application simple repairs or improvements that, by their very nature, are of limited economic significance.
The wording proposed by the Commission for this provision (" acquisition, construction, renovation or substantial transformation of immovable property") does not exclude in a clear way from its field of application simple repairs or improvements that, by their very nature, are of limited economic significance.
Background of the proposal
Background of the proposal
With this proposal the Commission intends to introduce a number of technical improvements in five separate areas of Directive 2006/112 ("the VAT Directive"), as follows:
With this proposal the Commission intends to introduce a number of technical improvements in five separate areas of Directive 2006/112 ("the VAT Directive"), as follows:
· clarification of the scope of the special VAT scheme for the supply of natural gas, heat and refrigeration;
· clarification of the scope of the special VAT scheme for the supply of natural gas, heat and refrigeration;
· simplification of the procedure for introducing a reduced VAT rates for natural gas, electricity and district heating;
· simplification of the procedure for introducing a reduced VAT rates for natural gas, electricity and district heating;
· clarification of the VAT status of joint undertakings set up under Article 171 of the EC Treaty;
· clarification of the VAT status of joint undertakings set up under Article 171 of the EC Treaty;
· incorporation in the text of the VAT Directive of some exemptions included in the Accession Treaties for Bulgaria and Romania;
· incorporation in the text of the VAT Directive of some exemptions included in the Accession Treaties for Bulgaria and Romania;
· clarification of the rule concerning the right of VAT deduction in the event of acquisition, construction, renovation or substantial transformation of immovable property.
· clarification of the rule concerning the right of VAT deduction in the event of acquisition, construction, renovation or substantial transformation of immovable property.
Electricity and natural gas are treated as goods for VAT purposes.
Electricity and natural gas are treated as goods for VAT purposes.
However, for technical reasons, it was, particularly difficult to determine the place of supply of electricity and natural gas.
However, for technical reasons, it was, particularly difficult to determine the place of supply of electricity and natural gas.
In order to avoid double taxation or non taxation and to attain a genuine internal market free of barriers resulting from the VAT scheme, it was decided that the place of supply of gas through natural gas "distribution" networks would be the place where the customer has established his business.
In order to avoid double taxation or non taxation and to attain a genuine internal market free of barriers resulting from the VAT scheme, it was decided that the place of supply of gas through natural gas "distribution" networks would be the place where the customer has established his business.
It was also decided that the supply of natural gas at the final stage, that is to say, from traders and distributors to the final consumer, would be taxed at the place where the customer actually uses and consumes the goods.
It was also decided that the supply of natural gas at the final stage, that is to say, from traders and distributors to the final consumer, would be taxed at the place where the customer actually uses and consumes the goods.
However, by limiting its application to "distribution networks", the technical terms used left outside the scope of the special VAT scheme the supply of natural gas by pipelines .
However, by limiting its application to "distribution networks", the technical terms used left outside the scope of the special VAT scheme the supply of natural gas by pipelines .
In practical terms, this means that almost all cross-border transactions currently fall outside the special VAT scheme that was set up precisely to eliminate the distortions that could arise in the context of cross-border supplies.
In practical terms, this means that almost all cross-border transactions currently fall outside the special VAT scheme that was set up precisely to eliminate the distortions that could arise in the context of cross-border supplies.
In the meantime, the Member States are applying the spirit of the VAT Directive, but not its letter, and do include the supply of natural gas by pipelines within the scope of the special VAT scheme .
In the meantime, the Member States are applying the spirit of the VAT Directive, but not its letter, and do include the supply of natural gas by pipelines within the scope of the special VAT scheme .
This situation is not satisfactory and calls indeed for a clarifying intervention from the legislator that brings legal certainty for operators and tax authorities.
This situation is not satisfactory and calls indeed for a clarifying intervention from the legislator that brings legal certainty for operators and tax authorities.
Moreover, the Commission recalls that the special VAT scheme for the supply natural gas does not currently apply to imports and supplies of natural gas by vessels either, even if though such gas is identical in terms of its characteristics to that imported or supplied by pipeline and intended, following gasification, for transportation by pipeline.
Moreover, the Commission recalls that the special VAT scheme for the supply natural gas does not currently apply to imports and supplies of natural gas by vessels either, even if though such gas is identical in terms of its characteristics to that imported or supplied by pipeline and intended, following gasification, for transportation by pipeline.
A difference in treatment is therefore not justified.
A difference in treatment is therefore not justified.
Furthermore, the first cross-border heat and refrigeration networks are already operational and the same issues that arise with regard to natural gas (i.e. a good for which it is difficult to determine the place of supply) also arise in their respect.
Furthermore, the first cross-border heat and refrigeration networks are already operational and the same issues that arise with regard to natural gas (i.e. a good for which it is difficult to determine the place of supply) also arise in their respect.
Accordingly, the Commission proposes to treat the supply of heat and refrigeration through networks in a similar manner as natural gas.
Accordingly, the Commission proposes to treat the supply of heat and refrigeration through networks in a similar manner as natural gas.
Under Article 102 of the VAT Directive , when a Member State intends to apply a reduced VAT rate to the supply of natural gas, electricity, district heating and refrigeration, it has to seek the agreement from the Commission, which must determine whether there exists a risk of distortion of competition.
Under Article 102 of the VAT Directive , when a Member State intends to apply a reduced VAT rate to the supply of natural gas, electricity, district heating and refrigeration, it has to seek the agreement from the Commission, which must determine whether there exists a risk of distortion of competition.
In so far as, with the special VAT scheme for the supply of natural gas, electricity, district heating and refrigeration, the place of taxation will be the place where these items are supplied to customers, there will be no cross-border issues giving rise to competition concerns.
In so far as, with the special VAT scheme for the supply of natural gas, electricity, district heating and refrigeration, the place of taxation will be the place where these items are supplied to customers, there will be no cross-border issues giving rise to competition concerns.
Joint undertakings set up under Article 171 of the EC Treaty receive financing from EU funds and benefit from an exemption from VAT.
Joint undertakings set up under Article 171 of the EC Treaty receive financing from EU funds and benefit from an exemption from VAT.
The Member State where they are established and where a substantial number of purchases are made benefits from the non-recoverable VAT, whereas all Member States, through their contribution to the EU budget, contribute to the financing of these joint undertakings.
The Member State where they are established and where a substantial number of purchases are made benefits from the non-recoverable VAT, whereas all Member States, through their contribution to the EU budget, contribute to the financing of these joint undertakings.
This, according to the Commission, creates an unbalanced situation in favour of the Member States where the joint undertaking is established.
This, according to the Commission, creates an unbalanced situation in favour of the Member States where the joint undertaking is established.
The Commission proposes clarify the regime and to treat joint undertakings set up under Article 171 of the EC Treaty as "international bodies" within the meaning of Article 151(1) b) of the VAT Directive.
The Commission proposes clarify the regime and to treat joint undertakings set up under Article 171 of the EC Treaty as "international bodies" within the meaning of Article 151(1) b) of the VAT Directive.
As a general rule, the VAT Directive provides that taxable persons have the right to deduct VAT in so far as the goods and services on which VAT has been paid or is payable are used to carry out transactions that give raise to the right of deduction.
As a general rule, the VAT Directive provides that taxable persons have the right to deduct VAT in so far as the goods and services on which VAT has been paid or is payable are used to carry out transactions that give raise to the right of deduction.
The application of this provision to the acquisition of immovable property that is used simultaneously for business and non-business purposes has opened the door to situations where the equitable treatment of all taxable persons is no longer ensured.
The application of this provision to the acquisition of immovable property that is used simultaneously for business and non-business purposes has opened the door to situations where the equitable treatment of all taxable persons is no longer ensured.
Accordingly, the Commission proposes to clarify the rule by stipulating that the initial exercise of the right of deduction the acquisition of immovable property that is used simultaneously for business and non-business purposes shall be limited to the proportion of the property's effective use for business purposes.
Accordingly, the Commission proposes to clarify the rule by stipulating that the initial exercise of the right of deduction the acquisition of immovable property that is used simultaneously for business and non-business purposes shall be limited to the proportion of the property's effective use for business purposes.
The rapporteur's opinion
The rapporteur's opinion
The rapporteur welcomes the Commission's proposal as a positive step towards bringing clarity and legal certainty both for taxable persons and for the administrations, whilst ensuring a more balanced application of the principle of equitable treatment.
The rapporteur welcomes the Commission's proposal as a positive step towards bringing clarity and legal certainty both for taxable persons and for the administrations, whilst ensuring a more balanced application of the principle of equitable treatment.
Accordingly, the rapporteur expresses his support for the Commission's proposals.
Accordingly, the rapporteur expresses his support for the Commission's proposals.
However, the rapporteur wishes to draw the attention of the legislator on a number of points that need, in his opinion, to be further clarified in the current proposal:
However, the rapporteur wishes to draw the attention of the legislator on a number of points that need, in his opinion, to be further clarified in the current proposal:
· On the clarification of the scope of the special VAT scheme for the supply of natural gas, heat and refrigeration
· On the clarification of the scope of the special VAT scheme for the supply of natural gas, heat and refrigeration
The rapporteur considers that there is a risk that the proposal does not sufficiently clarify the scope of the measure.
The rapporteur considers that there is a risk that the proposal does not sufficiently clarify the scope of the measure.
The rapporteur draws the legislator's attention to the fact that the simple replacement in Articles 38 and 39 of the VAT Directive of the term " supply of gas through the natural gas distribution system " by the term " supply of gas by pipeline or by vessel for transporting natural gas " does not take away completely the ambiguity of the text.
The rapporteur draws the legislator's attention to the fact that the simple replacement in Articles 38 and 39 of the VAT Directive of the term " supply of gas through the natural gas distribution system " by the term " supply of gas by pipeline or by vessel for transporting natural gas " does not take away completely the ambiguity of the text.
Furthermore, although the terms in the relevant provisions change, the title of Section IV of Chapter 1 of Title V, where these provisions are included, remains unchanged ("Supply of goods through distribution systems ").
Furthermore, although the terms in the relevant provisions change, the title of Section IV of Chapter 1 of Title V, where these provisions are included, remains unchanged ("Supply of goods through distribution systems ").
Finally, and in order to respond to concerns expressed about the coverage under the proposed wording, the rapporteur proposes to specify that trasnsport by vessel should be "from pipeline to pipeline".
Finally, and in order to respond to concerns expressed about the coverage under the proposed wording, the rapporteur proposes to specify that trasnsport by vessel should be "from pipeline to pipeline".
Council should seize this opportunity to eliminate any ambiguity in the final text.
Council should seize this opportunity to eliminate any ambiguity in the final text.
It is therefore appropriate:
It is therefore appropriate:
· to include a cross-reference to the Directive 2003/55/EC of the European Parliament and of the Council of 26 June 2003 concerning common rules for the internal market in natural gas and repealing Directive 98/30/EC, which includes common definitions of transmissions of gas through pipelines and distribution of gas ;
· to include a cross-reference to the Directive 2003/55/EC of the European Parliament and of the Council of 26 June 2003 concerning common rules for the internal market in natural gas and repealing Directive 98/30/EC , which includes common definitions of transmissions of gas through pipelines and distribution of gas ;
· to amend the title of Section IV of Chapter 1 of Title V of the VAT Directive in order to make sure that it covers the supply of natural gas through transmission or distribution networks;
· to amend the title of Section IV of Chapter 1 of Title V of the VAT Directive in order to make sure that it covers the supply of natural gas through transmission or distribution networks;
· to specify that "transport by vessel" is understood to take place from pipeline to pipeline.
· to specify that "transport by vessel" is understood to take place from pipeline to pipeline.
· On the clarification of the rule concerning the right of VAT deduction in the event of acquisition, construction, renovation or substantial transformation of immovable property
· On the c larification of the rule concerning the right of VAT deduction in the event of acquisition, construction, renovation or substantial transformation of immovable property
The rapporteur believes that the wording proposed by the Commission for this provision (" acquisition, construction, renovation or substantial transformation of immovable property ") does not exclude in a clear way from its field of application minor repairs or improvements that, by their very nature, are of limited economic significance .
The rapporteur believes that the wording proposed by the Commission for this provision (" acquisition, construction, renovation or substantial transformation of immovable property ") does not exclude in a clear way from its field of application minor repairs or improvements that, by their very nature, are of limited economic significance .
In the rapporteur's opinion, this provision should not lead to additional administrative and bureaucratic requirements that can have an adverse effect on small and medium size firms.
In the rapporteur's opinion, this provision should not lead to additional administrative and bureaucratic requirements that can have an adverse effect on small and medium size firms.
Accordingly, the rapporteur proposes to clarify this issue in the amended text.
Accordingly, the rapporteur proposes to clarify this issue in the amended text.
Mariela Velichkova Baeva, Zsolt László Becsey, Pervenche Berès, Sharon Bowles, Udo Bullmann, David Casa, Manuel António dos Santos, Elisa Ferreira, José Manuel García-Margallo y Marfil, Jean-Paul Gauzès, Donata Gottardi, Dariusz Maciej Grabowski, Benoît Hamon, Karsten Friedrich Hoppenstedt, Othmar Karas, Piia-Noora Kauppi, Wolf Klinz, Christoph Konrad, Guntars Krasts, Kurt Joachim Lauk, Andrea Losco, Astrid Lulling, Florencio Luque Aguilar, Hans-Peter Martin, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Eoin Ryan, Antolín Sánchez Presedo, Olle Schmidt, Peter Skinner, Margarita Starkevičiūtė, Ivo Strejček, Ieke van den Burg
Mariela Velichkova Baeva, Zsolt László Becsey, Pervenche Berès, Sharon Bowles, Udo Bullmann, David Casa, Manuel António dos Santos, Elisa Ferreira, José Manuel García-Margallo y Marfil, Jean-Paul Gauzès, Donata Gottardi, Dariusz Maciej Grabowski, Benoît Hamon, Karsten Friedrich Hoppenstedt, Othmar Karas, Piia-Noora Kauppi, Wolf Klinz, Christoph Konrad, Guntars Krasts, Kurt Joachim Lauk, Andrea Losco, Astrid Lulling, Florencio Luque Aguilar, Hans-Peter Martin, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Eoin Ryan, Antolín Sánchez Presedo, Olle Schmidt, Peter Skinner, Margarita Starkevičiūtė, Ivo Strejček, Ieke van den Burg
PE 407.758v01-00
PE 407.758v01-00
ПРИЛОЖЕНИЕ: СТАНОВИЩЕ НА КОНСУЛТАТИВНАТА РАБОТНА ГРУПА НА ПРАВНИТЕ СЛУЖБИ НА ЕВРОПЕЙСКИЯ ПАРЛАМЕНТ, СЪВЕТА И КОМИСИЯТА Error!
ANNEX: OPINION OF THE CONSULTATIVE WORKING PARTY OF THE LEGAL SERVICES OF THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COMMISSION 6
– като взе предвид предложението на Комисията към Европейския парламент и към Съвета ( COM(2007)0768 ),
– having regard to the Commission proposal to the European Parliament and the Council ( COM(2007)0768 ),
– като взе предвид член 251, параграф 2 и член 95 от Договора за ЕО, съгласно които предложението e внесено от Комисията ( C6‑0449/2007 ),
– having regard to Article 251(2) and Article 95 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6‑0449/2007 ),
– като взе предвид доклада на комисията по правни въпроси ( A6‑0233/2008 ),
– having regard to the report of the Committee on Legal Affairs ( A6‑0233/2008 ),
ПРИЛОЖЕНИЕ: СТАНОВИЩЕ НА КОНСУЛТАТИВНАТА РАБОТНА ГРУПА НА ПРАВНИТЕ СЛУЖБИ НА ЕВРОПЕЙСКИЯ ПАРЛАМЕНТ, СЪВЕТА И КОМИСИЯТА
ANNEX: OPINION OF THE CONSULTATIVE WORKING PARTY OF THE LEGAL SERVICES OF THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COMMISSION
Proposal for a directive of the European Parliament and of the Council on the installation of lighting and light-signalling devices on two or three-wheel motor vehicles
Proposal for a directive of the European Parliament and of the Council on the installation of lighting and light-signalling devices on two or three-wheel motor vehicles
COM(2007) 768 final of 5.12.2007 – 2007/0270 (COD)
COM(2007) 768 final of 5.12.2007 – 2007/0270 (COD)
Having regard to the Inter-institutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts, and in particular to point 4 thereof, the Consultative Working Party, consisting of the respective legal services of the European Parliament, the Council and the Commission, met on 12 December 2007, on 10 January 2008 and on 7 February 2008 for the purpose of examining, among others, the aforementioned proposal submitted by the Commission.
Having regard to the Inter-institutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts, and in particular to point 4 thereof, the Consultative Working Party, consisting of the respective legal services of the European Parliament, the Council and the Commission, met on 12 December 2007, on 10 January 2008 and on 7 February 2008 for the purpose of examining, among others, the aforementioned proposal submitted by the Commission.
The Consultative Working Party had at its disposal 22 language versions of the proposal and worked on the basis of the English version, being the master-copy language version of the text under discussion. , an examination of the proposal for a directive of the European Parliament and of the Council codifying Council Directive 93/92/EEC of 29 October 1993 on the installation of lighting and light-signalling devices on two or three-wheel motor vehicles resulted in the Consultative Working Party’s establishing, by common accord, as follows.
The Consultative Working Party had at its disposal 22 language versions of the proposal and worked on the basis of the English version, being the master-copy language version of the text under discussion. , an examination of the proposal for a directive of the European Parliament and of the Council codifying Council Directive 93/92/EEC of 29 October 1993 on the installation of lighting and light-signalling devices on two or three-wheel motor vehicles resulted in the Consultative Working Party’s establishing, by common accord, as follows.