natgillin/translations-raw huggingface dataset:
– като взе предвид препоръките в заключенията на председателството на Съвета от 14 май 2008 г. относно данъчни въпроси, свързани със споразумения, които ще бъдат сключени от Общността и нейните държавите-членки с трети държави,
– having regard to the recommendations in the Council Presidency Conclusions of 14 May 2008 on tax issues related to agreements to be concluded by the Community and its Member States with third countries,
– като взе предвид доклада на комисията по икономически и парични въпроси ( A6-0312/2008 ),
– having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs ( A6‑0312/2008 ),
А. като има предвид, че данъчните измами водят до сериозни последици за националните бюджети и финансовата система на ЕС, че те водят до нарушения на принципа на справедливо и прозрачно данъчно облагане и могат да предизвикат изкривяване на конкуренцията, като по този начин засягат функционирането на вътрешния пазар; като има предвид, че коректните компании са в неизгодно конкурентно положение поради данъчните измами и че в крайна сметка загубите на данъчни приходи се компенсират от европейския данъкоплатец посредством други форми на данъчно облагане;
A. whereas tax fraud has serious consequences for national budgets and the European Union’s resource system, leads to violations of the principle of fair and transparent taxation, and is liable to bring about distortions of competition, thereby affecting the operation of the internal market; whereas honest businesses have competitive disadvantages because of tax fraud, and the loss of tax revenue is ultimately replenished by the European taxpayer through other forms of taxation;
Б. като има предвид, че данъчните измами излагат на опасност равнопоставеността и справедливото данъчно облагане, тъй като загубите на приходи за публичните финанси често се компенсират чрез увеличение на данъците, което засяга по-бедните и по-честни данъкоплатци, които нямат възможност или желание да заобикалят или нарушават данъчните си задължения,
B. whereas fiscal fraud jeopardises equity and fiscal justice, since the loss of income to public finance is often compensated by a tax increase hitting the least affluent and most honest taxpayers, who do not have the option or the intention of evading or infringing their tax obligations,
В. като има предвид, че развитието на трансграничната търговия, предизвикано от създаването на вътрешния пазар, означава, че все повече се увеличава броя на сделките, при които мястото на данъчното облагане и мястото на установяване на данъчно задълженото лице по ДДС се намират в две различни държави-членки,
C. whereas the growth of cross-border trade triggered by the establishment of the internal market means that there is an increasing number of transactions in which the place of taxation and the place of establishment of the person liable to pay the VAT are in two different Member States,
Г. като има предвид, че новите форми на данъчни измами, свързани с трансгранични сделки, като например верижните измами или вътреобщностните измами с липсващ търговец, са улеснени от фрагментацията и пропуските в действащите данъчни системи, и че са необходими промени в механизма на действие на ДДС,
D. whereas new forms of tax fraud linked to cross-border transactions, such as carousel or missing-trader intra-Community fraud, have taken advantage of the fragmentation and loopholes of the current tax systems, and changes in the way VAT operates are necessary,
Д. като има предвид, че избягването на облагането с ДДС и измамите, свързани с него, оказват влияние върху финансирането на бюджета на Европейския съюз, тъй като увеличават необходимостта от използване на собствени средства на държавите-членки въз основа на брутен национален доход,
E. whereas VAT evasion and fraud have an impact on the financing of the budget of the European Union, as they result in an increased need to call on Member States’ own resources based on gross national income,
Е. като има предвид, че борбата с данъчните измами, въпреки че до голяма степен попада в компетенциите на държавите-членки, не е проблем, който може да бъде решен само на национално равнище,
F. whereas combating fraud, while for the most part within Member State competence, is not a problem that can be solved at national level alone,
Ж. като има предвид, че глобализацията предизвиква все повече трудности в борбата с данъчните измами на международно равнище, с оглед на зачестилите случаи на участие на компании, учредени в трети държави, във верижни измами, разширяването на електронната търговия и глобализацията на пазарите на услуги; като има предвид, че тези фактори са сериозен аргумент за подобряване на международното сътрудничество, и по-специално по отношение на ДДС,
G. whereas globalisation has led to increasing difficulties in combating fiscal fraud at an international level, given the increased involvement of undertakings established in third countries in carousel fraud, the expansion of electronic commerce and the globalisation of services markets; whereas those factors militate strongly in favour of improving international cooperation, in particular as regards VAT,
З. като има предвид, че размерът на данъчните измами на територията на Европейския съюз се дължи на настоящата транснационална ДДС система, която е твърде сложна и непрозрачна, а това затруднява проследяването на вътрешнообщностните сделки и създава повече възможности за измами,
H. whereas the extent of tax fraud in the European Union is due to the current transitional system of VAT, which is too complex, making intra-Community transactions difficult to track, opaque and thus open to abuse,
И. като има предвид, че при проучване на възможностите, Комисията и държавите-членки следва във възможно най-голяма степен да избягват мерки, които биха довели до несъразмерна административна тежест за стопанските субекти и данъчните служби или до дискриминация сред търговците,
I. whereas, when examining options, the Commission and the Member States should, to the greatest extent possible, avoid measures that could lead to a disproportionate administrative burden on businesses and tax administrations or that could discriminate between traders,
Й. като има предвид, че както Комисията, така и Сметната палата изразиха общото си убеждение, че системата за обмен на информация между държавите-членки за вътреобщностните доставки на стоки не осигурява съответна или своевременна информация, с оглед провеждане на ефективна борба с измамите с ДДС; като има предвид това призовава за по-ясни и обвързващи правила за сътрудничество между държавите-членки и Европейската служба за борба с измамите (ОЛАФ),
J. whereas both the Commission and the Court of Auditors have consistently stated that the system for exchanging information between Member States on intra-Community supplies of goods does not provide relevant or timely information for tackling VAT fraud efficiently; whereas this calls for clearer and more binding rules on cooperation between Member States, and the European Anti-Fraud Office (OLAF),
К. като има предвид, че използването на всички налични технологии, включително съхраняването и предаването по електронен път на определени данни относно ДДС и акцизите, е задължително условие за правилното функциониране на данъчните системи на държавите-членки; като има предвид, че следва да бъдат подобрени условията за обмен и пряк достъп на държавите-членки до данните, съхранявани в електронен вид от всяка една от тях; като има предвид, че данъчните органи на държавите-членки следва да обработват лични данни, като се съобразяват с точно определени цели и въз основа на съгласието на заинтересованото лице или на друго легитимно основание, предвидено в закона,
K. whereas the use of all available technologies, including the electronic storage and transmission of certain data for VAT and excise duties, is indispensable for the proper functioning of Member States’ tax systems; whereas the conditions for the exchange of, and direct access of Member States to, electronically stored data in each Member State should be improved; whereas Member States’ tax authorities should handle personal data with due care for specified purposes and on the basis of the consent of the person concerned or some other legitimate basis laid down by law,
Л. като има предвид, че търговците често получават достъп само до откъслечна информация за състоянието на клиентите си по отношение на ДДС,
L. whereas traders can often obtain only very fragmented information on the VAT status of their customers,
М. като има предвид, че подобряването на средствата за разкриване на данъчни измами следва да се съпровожда с подобряване на съществуващото законодателство относно оказването на съдействие при възстановяването на данъчни задължения, равнопоставеността по отношение на данъчното третиране и приложимостта за стопанските субекти,
M. whereas the strengthening of the means of detecting tax fraud should be accompanied by a reinforcement of the existing legislation on assistance in the recovery of taxes, equality in tax treatment and practicability for businesses,
Общи положения: размер на данъчните измами и последиците от тях
General issues: extent of fiscal fraud and its consequences
11. припомня, че не е възможно да се премахне „сивата“ икономика, без да се приложат подходящи механизми; наред с това предлага от държавите-членки да се изисква да отчитат, посредством таблицата за оценка на Лисабонския процес, своя напредък в борбата със сивата икономика;
Recalls that the elimination of the informal economy can not be realised without the implementation of appropriate incentives; suggests, moreover, that Member States should report, via the Lisbon scoreboard, the extent to which they have succeeded in reducing their informal economies;
12. отбелязва, че свързаните с ДДС данъчни измами са особено сериозен проблем за функционирането на вътрешния пазар, тъй като те имат пряко трансгранично влияние, водят до значителна загуба на приходи и пряко засягат бюджета на ЕС;
Notes that VAT-related tax fraud is a matter of particular concern for the functioning of the internal market in so far as it has a direct cross-border impact, involves substantial amounts of lost revenue and directly affects the EU budget;
Алтернативни системи на действащата система на ДДС
Alternative systems to the current VAT system
18. отбелязва, че при системата за обратно начисляване ДДС се начислява от данъчно задължения клиент, вместо от доставчика; признава, че предимството на този механизъм е, че се премахва възможността за извършване на измама с липсващ търговец, тъй като се посочва, че данъчно задълженото лице, на което се доставят стоките, е и лицето, което дължи ДДС;
Notes that in a reverse-charge system VAT is accounted for by the taxable customer instead of the supplier; recognises that that mechanism has the advantage of removing the opportunity to engage in missing-trader fraud, by designating the taxable person to whom the goods are supplied as the person liable to pay the VAT;
20. отбелязва освен това, че системата за обратно начисляване не позволява плащане на части и цялата ДДС сума се начислява само в крайната точка на потребление, като тази система премахва и самоконтролиращия се механизъм по отношение на ДДС; предупреждава, че могат да възникнат нови форми на измама, включително увеличаване на данъчните загуби при търговията на дребно и злоупотреба с идентификационните номера по ДДС и че борбата с подобни измами посредством въвеждането на допълнителни проверки може да доведе до допълнителна административна тежест за честните търговци; следователно, призовава настоятелно към предпазливост и сериозно обсъждане, преди да се въведе системата за обратно начисляване на ДДС; отбелязва въпреки това, че въвеждането на прагова стойност, за да се ограничи рискът от необлагане на крайното потребление, помага в борбата с измамата и счита за разумна предложената от Съвета прагова стойност в размер на 5000 евро;
Notes, furthermore, that the reverse-charge system does not allow for fractionated payment and total VAT is paid only at the end of the supply chain, removing the self-policing control mechanism of VAT; warns that new forms of fraud may appear including increased tax losses at the retail level and the misuse of VAT identification numbers, and that combating such fraud through the introduction of additional verification could result in additional administrative burdens for honest traders; consequently urges caution and serious consideration before the introduction of a reverse-charge system; notes, nevertheless, that the application of a threshold in order to limit the risk of untaxed final consumption helps combat fraud and considers the EUR 5 000 threshold suggested by the Council to be reasonable;
Пилотен проект
Pilot Project
Данъчно облагане на вътреобщностните доставки
Taxation of intra- C ommunity supplies
Административно сътрудничество и взаимопомощ в областта на ДДС, акцизите и преките данъци
Administrative cooperation and mutual assistance in the field of VAT, excise duties and direct taxation
33. изказва съжаление във връзка с факта, че държавите-членки непрекъснато спъват реформата на Директивата относно данъчното облагане на доходи от спестявания с нови възражения и тактики за забавяне и насърчава Комисията да представи предложенията си във възможно най-кратък срок, независимо от признаците на съпротива;
Regrets that the Member States are hindering reform of the Savings Tax Directive by their continual new objections and delaying tactics and urges the Commission to put forward its proposals as soon as possible in spite of the signs of resistance;
Extent of fiscal fraud
Extent of fiscal fraud
Tax fraud has serious consequences for national budgets, leads to violations of the principle of fair taxation and is liable to bring about distortions of competition, thereby affecting the operation of the internal market.
Tax fraud has serious consequences for national budgets, leads to violations of the principle of fair taxation and is liable to bring about distortions of competition, thereby affecting the operation of the internal market.
Distortions caused by VAT fraud affect the overall balance of the resource system which has to be fair and transparent in order to guarantee the well functioning of the Community.
Distortions caused by VAT fraud affect the overall balance of the resource system which has to be fair and transparent in order to guarantee the well functioning of the Community.
Though investigations into the magnitude of VAT evasion and fraud have not been carried out in all Member States, several estimates have been published.
Though investigations into the magnitude of VAT evasion and fraud have not been carried out in all Member States, several estimates have been published.
The International VAT Association quotes estimates of VAT losses ranging from 60 billion to 100 billion euro per annum across the European Union.
The International VAT Association quotes estimates of VAT losses ranging from 60 billion to 100 billion euro per annum across the European Union.
In the United Kingdom alone, HM Revenue and Customs (HMRC) estimate that in the tax year 2005-2006 VAT revenue losses amounted to 18,2 billion euro.
In the United Kingdom alone, HM Revenue and Customs (HMRC) estimate that in the tax year 2005-2006 VAT revenue losses amounted to 18,2 billion euro.
In Germany, the Ministry of Finance published the results of a study which estimated, for 2005, VAT losses of 17 billion euro.
In Germany, the Ministry of Finance published the results of a study which estimated, for 2005, VAT losses of 17 billion euro.
Furthermore, as the Court of Auditors recalls, VAT evasion and fraud also impact on the financing of the EU budget, resulting in an increased need to call from Member States own resources based on gross national income.
Furthermore, as the Court of Auditors recalls, VAT evasion and fraud also impact on the financing of the EU budget, resulting in an increased need to call from Member States own resources based on gross national income.
Court of Auditors’ Special report No 8/2007 concerning administrative cooperation in the field of value added tax, paragraph 2.
Court of Auditors’ Special report No 8/2007 concerning administrative cooperation in the field of value added tax, paragraph 2.
VAT fraud
VAT fraud
By way of reminder, the current "transitional" system, which dates back to 1993, is the result of a compromise between the decision to create a single market without border controls, on the one hand, and the fact that Member States did not agree to a degree of VAT harmonisation such as to achieve a completely homogeneous internal market, on the other.
By way of reminder, the current "transitional" system, which dates back to 1993, is the result of a compromise between the decision to create a single market without border controls, on the one hand, and the fact that Member States did not agree to a degree of VAT harmonisation such as to achieve a completely homogeneous internal market, on the other.
The Commission initially proposed the adoption of the origin system (i.e. the taxation at the rate of the exporting Member State).
The Commission initially proposed the adoption of the origin system (i.e. the taxation at the rate of the exporting Member State).
The Council adopted the so-called "transitional system", which enabled controls at the Community’s internal borders to be abolished whilst allowing tax to continue to be collected in the Member State of destination.
The Council adopted the so-called "transitional system", which enabled controls at the Community’s internal borders to be abolished whilst allowing tax to continue to be collected in the Member State of destination.
Under the transitional system, VAT (as a consumption tax) is charged at the place of consumption as a percentage of the cost of the actual product.
Under the transitional system, VAT (as a consumption tax) is charged at the place of consumption as a percentage of the cost of the actual product.
As a product moves from one company to the next (between VAT registered traders) VAT is charged and collected and remitted to the domestic fiscal authority.
As a product moves from one company to the next (between VAT registered traders) VAT is charged and collected and remitted to the domestic fiscal authority.
As regards intra-Community transactions, which are currently zero-rated, an exporter does not charge VAT, but is able to claim a refund of input VAT; conversely, a purchaser does not pay VAT, but has to charge it on subsequent sales and remit the VAT income to its fiscal authority.
As regards intra-Community transactions, which are currently zero-rated, an exporter does not charge VAT, but is able to claim a refund of input VAT; conversely, a purchaser does not pay VAT, but has to charge it on subsequent sales and remit the VAT income to its fiscal authority.
Credit and refund mechanism
Credit and refund mechanism
Whereas most of the VAT evasion is linked to the shadow economy, a growing share of VAT evasion can be seen as a side-effect of the VAT arrangements described above, that were put in place 1993, in particular in the case of zero-rated intra-Community transactions, where traders do not charge VAT but still can claim a refund of input VAT.
Whereas most of the VAT evasion is linked to the shadow economy, a growing share of VAT evasion can be seen as a side-effect of the VAT arrangements described above, that were put in place 1993, in particular in the case of zero-rated intra-Community transactions, where traders do not charge VAT but still can claim a refund of input VAT.
Since intra-Community transactions are zero-rated, such transactions can give rise to VAT evasion either in the supplier country (because the supplier, after having declared an intra-Community delivery, retains goods for sale in the domestic market without VAT) or in the country of destination (because the recipient fails to pay VAT due on arrival) or by operating the so-called missing trader fraud.
Since intra-Community transactions are zero-rated, such transactions can give rise to VAT evasion either in the supplier country (because the supplier, after having declared an intra-Community delivery, retains goods for sale in the domestic market without VAT) or in the country of destination (because the recipient fails to pay VAT due on arrival) or by operating the so-called missing trader fraud.
Missing trader fraud
Missing trader fraud
Under this type of fraud (also known as "Carousel fraud"), fraudsters import goods that are zero-rated, charge VAT when selling the goods on in the supply chain but pocket the money instead of handing it over to the tax authorities.
Under this type of fraud (also known as "Carousel fraud"), fraudsters import goods that are zero-rated, charge VAT when selling the goods on in the supply chain but pocket the money instead of handing it over to the tax authorities.
The 'carousel' continues if the goods are repeatedly exported and imported.
The 'carousel' continues if the goods are repeatedly exported and imported.
Losses multiply.
Losses multiply.
This entails a deliberate abuse of the system by criminal gangs who set up such schemes to take advantage of the system.
This entails a deliberate abuse of the system by criminal gangs who set up such schemes to take advantage of the system.
Advancements in technology and the development of high value, low weight goods has made it easier for fraudsters to conduct carousel fraud.
Advancements in technology and the development of high value, low weight goods has made it easier for fraudsters to conduct carousel fraud.
Mobile phones and chip technology are where fraud has been most prevalent.
Mobile phones and chip technology are where fraud has been most prevalent.
The zero-rating of exports (which entails the refunding of VAT to exporters) has been identified as the main factor allowing carousel fraud to happen.
The zero-rating of exports (which entails the refunding of VAT to exporters) has been identified as the main factor allowing carousel fraud to happen.
Possible alternative systems
Possible alternative systems
Reverse Charge
Reverse Charge
In a reverse-charge system, VAT is accounted for by the taxable customer instead of the supplier.
In a reverse-charge system, VAT is accounted for by the taxable customer instead of the supplier.
As the customer, in so far as they are entitled to full deduction, deducts this VAT on the same VAT declaration, the net result is nil and no payment is to be made.
As the customer, in so far as they are entitled to full deduction, deducts this VAT on the same VAT declaration, the net result is nil and no payment is to be made.
The reverse charge is not applied to supplies to private individuals and the supplier has, in that case, to charge and pay to the authorities total amount of VAT.
The reverse charge is not applied to supplies to private individuals and the supplier has, in that case, to charge and pay to the authorities total amount of VAT.
There is no fractionated payment in a reverse-charge system as the total VAT is paid only at the end of the supply chain.
There is no fractionated payment in a reverse-charge system as the total VAT is paid only at the end of the supply chain.
In other words, a generalised reverse-charge mechanism would take away the main feature of VAT, namely the payment of VAT on supplies and the deduction of VAT on purchases, which provides for a self-policing control mechanism.
In other words, a generalised reverse-charge mechanism would take away the main feature of VAT, namely the payment of VAT on supplies and the deduction of VAT on purchases, which provides for a self-policing control mechanism.
During its Presidency Germany proposed the application of a reverse charge mechanism but this was met with limited enthusiasm.
During its Presidency Germany proposed the application of a reverse charge mechanism but this was met with limited enthusiasm.
Suggestions have also been made for a Member State to undertake an across the board reverse charge pilot project.
Suggestions have also been made for a Member State to undertake an across the board reverse charge pilot project.