natgillin/translations-raw huggingface dataset:
Whilst some of the derogations concerning the new Member States are now covered by the general provisions on reduced rates, it is a fact that some Member States will see their derogations expire whilst others would continue to benefit from them.
Whilst some of the derogations concerning the new Member States are now covered by the general provisions on reduced rates, it is a fact that some Member States will see their derogations expire whilst others would continue to benefit from them.
As the Commission states correctly, " this difference in treatment provides unequal opportunities to Member States without any substantial justification and, due to this unfair character, would certainly create unacceptable tensions ".
As the Commission states correctly, " this difference in treatment provides unequal opportunities to Member States without any substantial justification and, due to this unfair character, would certainly create unacceptable tensions ".
Thus the proposal to extend some of the derogations until 31 December 2007 serves the purpose of ensuring equal opportunities amongst Member States whilst the overall assessment of the reduced rates is going on.
Thus the proposal to extend some of the derogations until 31 December 2007 serves the purpose of ensuring equal opportunities amongst Member States whilst the overall assessment of the reduced rates is going on.
Assessment by your rapporteur
Assessment by your rapporteur
The current debate on the streamlining of the rates is part of the move towards a definitive system of VAT based on taxation in the country of origin, and it is clear that, at that point, it would be helpful to have a single rate band, with as few derogations as possible, as VAT accounting and controls by administrations otherwise would be quite difficult.
The current debate on the streamlining of the rates is part of the move towards a definitive system of VAT based on taxation in the country of origin, and it is clear that, at that point, it would be helpful to have a single rate band, with as few derogations as possible, as VAT accounting and controls by administrations otherwise would be quite difficult.
Unsurprisingly, this is confirmed by the Copenhagen Economics Study, which stresses that a single VAT rate is by far the best policy choice from a purely economic point of view, at least for two reasons, namely that a less complicated rate structure would generate substantial savings in compliance costs for business and tax administrations; and, secondly, because it could reduce distortions in the functioning of the internal market.
Unsurprisingly, this is confirmed by the Copenhagen Economics Study, which stresses that a single VAT rate is by far the best policy choice from a purely economic point of view, at least for two reasons, namely that a less complicated rate structure would generate substantial savings in compliance costs for business and tax administrations; and, secondly, because it could reduce distortions in the functioning of the internal market.
In this regard, your rapporteur stresses that the transitional system has the advantage that it is totally unaffected by differences in VAT rates, as goods are zero rated in the country of origin, and taxed at the rate in force in the country of consumption.
In this regard, your rapporteur stresses that the transitional system has the advantage that it is totally unaffected by differences in VAT rates, as goods are zero rated in the country of origin, and taxed at the rate in force in the country of consumption.
Moreover, as the Copenhagen Economics Study underlines, there may be specific benefits from operating a reduced VAT in carefully targeted sectors, such as l ocally supplied services.
Moreover, as the Copenhagen Economics Study underlines, there may be specific benefits from operating a reduced VAT in carefully targeted sectors, such as locally supplied services.
It is undisputed that different VAT rates applied to locally supplied services are of no concern for the functioning of the internal market .
It is undisputed that different VAT rates applied to locally supplied services are of no concern for the functioning of the internal market .
Your rapporteur is therefore satisfied to learn that the Commission shares the view there is room for manoeuvre to grant more autonomy to the Member States in setting reduced rates for local services which cannot be delivered from a remote location .
Your rapporteur is therefore satisfied to learn that the Commission shares the view there is room for manoeuvre to grant more autonomy to the Member States in setting reduced rates for local services which cannot be delivered from a remote location .
In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed.
In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed.
That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.
That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.
However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality.
However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality.
Provision should therefore be made for a monitoring procedure to be introduced for a period that is fixed but sufficiently long, also beyond 2010, so that it is possible to assess the impact of the reduced rates applied to locally supplied services.
Provision should therefore be made for a monitoring procedure to be introduced for a period that is fixed but sufficiently long, also beyond 2010, so that it is possible to assess the impact of the reduced rates applied to locally supplied services.
In order to make sure that such a measure remains verifiable and limited, its scope should be closely defined.
In order to make sure that such a measure remains verifiable and limited, its scope should be closely defined.
Some considerations on the current debate on the VAT reduced rates
Some considerations on the current debate on the VAT reduced rates
The Council should reach before 2010 conclusions on the final structure of VAT rates, providing for more flexibility and room of manoeuvre for Member States.
The Council should reach before 2010 conclusions on the final structure of VAT rates, providing for more flexibility and room of manoeuvre for Member States.
Member States should be able to apply different VAT rates as a structural element of their VAT regime, and not by way of derogation.
Member States should be able to apply different VAT rates as a structural element of their VAT regime, and not by way of derogation.
The Commission, based on the Copenhagen Economics Study, refers to possible ways to translate a certain number of objectives towards streamlining and making more coherent and efficient the architecture for reduced rates in the Community.
The Commission, based on the Copenhagen Economics Study, refers to possible ways to translate a certain number of objectives towards streamlining and making more coherent and efficient the architecture for reduced rates in the Community.
These possible ways are: to allow for a very low rate for goods and services of first necessity such as food; and a second rate could be used for other purposes that are not basic needs but that are felt deserving of preferential treatment for other reasons (e.g. cultural and educational reasons, public transport, employment, energy and environment, etc).
These possible ways are: to allow for a very low rate for goods and services of first necessity such as food; and a second rate could be used for other purposes that are not basic needs but that are felt deserving of preferential treatment for other reasons (e.g. cultural and educational reasons, public transport, employment, energy and environment, etc).
Putting aside the inherent difficulties what such rates and for which good and services should they apply, and bearing in mind that the so-called "definitive" VAT system is not going to be in place in a foreseeable future, the Member States should be allowed to keep a degree of flexibility on how to use taxation to supplement other polices, especially where there is no single market arguments against rate differences.
Putting aside the inherent difficulties what such rates and for which good and services should they apply, and bearing in mind that the so-called "definitive" VAT system is not going to be in place in a foreseeable future, the Member States should be allowed to keep a degree of flexibility on how to use taxation to supplement other polices, especially where there is no single market arguments against rate differences.
This is certainly the case of local services which cannot be delivered from a remote location.
This is certainly the case of local services which cannot be delivered from a remote location.
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010, Member States should be able to apply reduced VAT rates:
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010, Member States should be able to apply reduced VAT rates:
· for economic or social considerations to make basic goods and services affordable for every citizen;
· for economic or social considerations to make basic goods and services affordable for every citizen;
· to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy.
· to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy.
The introduction of any definitive system, where Member States, on the basis of the margin of manoeuvre that they will enjoy in terms of fixing differentiated VAT rates, must be accompanied and guided by considerations of simplicity and transparency.
The introduction of any definitive system, where Member States, on the basis of the margin of manoeuvre that they will enjoy in terms of fixing differentiated VAT rates, must be accompanied and guided by considerations of simplicity and transparency.
Since the debate on the VAT reduced rates is currently going on at the Council's level, it is only normal that the new Member States continue to benefit until 31 December 2010 from a derogation to apply the reduced rates, as proposed by the Commission, a proposal that your rapporteur fully supports.
Since the debate on the VAT reduced rates is currently going on at the Council's level, it is only normal that the new Member States continue to benefit until 31 December 2010 from a derogation to apply the reduced rates, as proposed by the Commission, a proposal that your rapporteur fully supports.
On specific grounds some of these derogations are not desirable any more.
On specific grounds some of these derogations are not desirable any more.
If there is no reason or a request for continuation of such derogations, it is not necessary to extend them.
If there is no reason or a request for continuation of such derogations, it is not necessary to extend them.
Временни разпоредби, свързани със ставките по данъка върху добавената стойност
Temporary provisions concerning rates of VAT
Mariela Velichkova Baeva, Pervenche Berès, Slavi Binev, Sharon Bowles, Udo Bullmann, Manuel António dos Santos, Jonathan Evans, Elisa Ferreira, Robert Goebbels, Donata Gottardi, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in ‘t Veld, Piia-Noora Kauppi, Wolf Klinz, Kurt Joachim Lauk, Andrea Losco, Cristobal Montoro Romero, Joseph Muscat, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Heide Rühle, Eoin Ryan, Antolín Sánchez Presedo, Margarita Starkevičiūtė, Ivo Strejček, Ieke van den Burg, Cornelis Visser, Sahra Wagenknecht
Mariela Velichkova Baeva, Pervenche Berès, Slavi Binev, Sharon Bowles, Udo Bullmann, Manuel António dos Santos, Jonathan Evans, Elisa Ferreira, Robert Goebbels, Donata Gottardi, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in ‘t Veld, Piia-Noora Kauppi, Wolf Klinz, Kurt Joachim Lauk, Andrea Losco, Cristobal Montoro Romero, Joseph Muscat, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Heide Rühle, Eoin Ryan, Antolín Sánchez Presedo, Margarita Starkevičiūtė, Ivo Strejček, Ieke van den Burg, Cornelis Visser, Sahra Wagenknecht
Harald Ettl, Ján Hudacký, Thomas Mann
Harald Ettl, Ján Hudacký, Thomas Mann
PE 394.016v02-00
PE 394.016v02-00
EXPLANATORY STATEMENT..............................................................................................26
EXPLANATORY STATEMENT..............................................................................................23
– като взе предвид предложението на Комисията до Съвета ( COM(2007)0484 ),
– having regard to the Commission proposal to the Council ( COM(2007)0484 ),
– като взе предвид член 37, параграф 2, алинея трета от Договора за ЕО, съгласно който Съветът се е консултирал с него ( C6‑0283/2007 ),
– having regard to Article 37, paragraph 2, third subparagraph, of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0283/2007 ),
– като взе предвид доклада на комисията по земеделие и развитие на селските райони ( A6‑0470/2007 ),
– having regard to the report of the Committee on Agriculture and Rural Development ( A6‑0470/2007 ),
СЪОБРАЖЕНИЕ 1 A (ново)
RECITAL 1 A (new)
1a) Кръстосаното спазване вече се доказа като много важен разходооправдателен инструмент на реформираната Обща селскостопанска политика.
(1a) Cross-compliance has already proven to be a very important instrument under the reformed Common Agricultural Policy as regards justifying expenditure.
Кръстосаното спазване не налага нови задължения на земеделските производители, нито им дава право на нови плащания за спазване.
Cross-compliance does not impose new obligations on farmers, nor does it entitle them to new payments following their compliance.
То просто установява връзка между преките плащания, получавани от земеделските производители, и това, което правят за обществото като цяло, спазвайки законодателството на Общността в областта на околната среда, безопасността на храните и хуманното отношение към животните.
It simply establishes a link between direct payments made to farmers and the public services they render to society as a whole by complying with Community legislation in the field of environment, food safety and animal welfare.
Като цяло изискванията на законодателството на ЕО са много строги в сравнение със стандартите, прилагани на други места по света.
The requirements of EC legislation are generally very strict compared to standards which apply elsewhere in the rest of the world.
1б) Имайки предвид значението, което ЕС отдава на тези високи стандарти, реформираната Обща селскостопанска политика всъщност ефективно превърна първия стълб на политиката в политика за развитие на селските райони, тъй като земеделските производители се награждават за службата им в полза на обществото, вместо да получават безусловни плащания, свързани с производството.
(1b) Given the value the EU places on these high standards, the reformed Common Agricultural Policy has effectively transformed the first pillar of the policy into a de facto rural development policy, as farmers are being rewarded for supplying public services, rather than receiving unconditional payments linked to production.
За постигане на целите на системата на кръстосано спазване е необходимо пълното разбиране на системата от страна на земеделските производители и тяхното сътрудничество, нещо, което в момента липсва поради страха, който режимът е предизвикал на равнище стопанства.
To meet the objectives of the cross-compliance system, the full understanding of the system and co-operation of farmers are required - something which is currently lacking, because of the fear which the regime has generated at farm level.
Един по-добре информиран селскостопански сектор би могъл по-лесно да прилага кръстосано спазване.
A better informed farm sector would find compliance easier.
Но задълбоченото познаване на подробностите на 18 специализирани директиви и регламенти на ЕС представлява огромен проблем не само за земеделските производители но и за компетентните органи на държавите членки.
However, understanding the details of 18 specific EU Directives and Regulations presents huge problems not just for farmers, but also Member State competent authorities.
СЪОБРАЖЕНИЕ 1 В (ново)
RECITAL 1 C (new)
1в) Кръстосаното спазване обвързва подпомагането земеделските производители със спазването на разпоредбите на 18 различни директиви и регламенти на ЕС.
(1c) Cross-compliance has linked the payment of support to farmers to complying with 18 different EU Directives and Regulations.
По своята същност контролът върху кръстосаното спазване е сложен процес.
By its very nature, the monitoring of cross-compliance is complex.
Системата на кръстосано спазване изисква извършителите на проверките да имат пълни познания за селското стопанство като цяло и да познават различните му сектори.
The system of cross-compliance requires that those carrying out the checks have a full understanding of farming and are familiar with the different sectors of farming.
Подходящото обучение на извършващите проверки на дейността на земеделските производители е от решаващо значение.
Adequate training for those carrying out inspection of farmers' activities is vital.
Освен това инспекторите следва да могат да разпознават необичайни за сезона и неочаквани фактори, които възпрепятстват пълното спазване, без земеделският производител да има каквато и да било вина за това.
In addition, inspectors should have the discretion to take into account un-seasonal and sudden factors which mitigate against full compliance - due to no fault of the farmer.
СЪОБРАЖЕНИЕ 1 Г (ново)
RECITAL 1 D (new)
1г) Системата за кръстосано спазване и/или Общата селскостопанска политика вероятно ще изискват в бъдеще допълнителни корекции, тъй като понастоящем нивото на плащанията очевидно не съответства на усилията за съблюдаване, полагани от съответните земеделски производители, тъй като плащанията все още зависят до голяма степен от досегашните разходи.
(1d) The cross-compliance system and/or the Common Agricultural Policy will probably require further adjustment in the future, as currently the level of payments does not always seem to be in balance with the compliance efforts made by the farmers concerned, because payments still depend to a large extent on historic spending.
По-специално законодателството в областта на хуманното отношение към животните представлява явно най-голяма тежест за животновъдите, което не намира израз в размера на плащанията, които получават.
In particular animal welfare legislation is obviously most burdensome for livestock farmers, which is not reflected in the level of their payments.
Въпреки това, ако вносните продукти отговарят на същите стандарти за хуманно отношение към животните, то тогава няма да съществува необходимост земеделските стопани да получават компенсации за това, че спазват законодателството на Общността в тази област.
However, if imported products met the same animal welfare standards, then there would be no need to compensate farmers for their compliance with Community legislation in this field.
Затова в рамките на преговорите със СТО Комисията следва да се стреми към признаване на нетърговските аспекти като критерии за внос.
The Commission should therefore strive for recognition of the non-trade concerns as import criteria within the WTO negotiations.
СЪОБРАЖЕНИЕ 1 Д (ново)
RECITAL 1 E (new)
1д) Следва да се полагат непрекъснати усилия за опростяване, подобряване и хармонизация на системата за кръстосано спазване.
(1e) Continuous effort should be put into the simplification, improvement and harmonisation of the cross-compliance system.
За тази цел на всеки две години Комисията следва да представя доклад за прилагането на системата за кръстосано спазване.
Therefore the Commission should present a report on the application of the cross-compliance system every two years.
СЪОБРАЖЕНИЕ 1 Е (ново)
RECITAL 1 F (new)
1е) Намалените административни тежести, хармонизираният контрол, сливането на контрола, включително в рамките на европейските институции, и своевременните плащания биха повишили всеобщата подкрепа от страна на земеделските производители на системата за кръстосано спазване и по този начин ще повишат ефективността на тази политика.
(1f ) Reduced administrative burdens, harmonised checks, amalgamation of checks, including within the European institutions, and timely payments would increase the overall support among farmers for the cross-compliance system and so increase the effectiveness of the policy.
An attempt should be made to strike a correct balance between necessary checks to ensure quality and the production requirements of producers.
An attempt should be made to strike a correct balance between necessary checks to ensure quality and the production requirements of producers.
СЪОБРАЖЕНИЕ 1 Ж (ново)
RECITAL 1 G (new)
1ж) Предварителното известяване е от ключово значение в стремежа към насърчаване на спазването на изискванията.
(1g) In the spirit of wanting to promote compliance, advance notice is essential.
Също така е необходимо да се оказва съдействие на земеделските производители, за много от които селското стопанство е допълнителна дейност, при подготовката за проверки.
It is also required to assist farmers, many of whom are part-time operators, to prepare for inspections.
Изненадващите проверки нямат място в системата, тъй като те предизвикват прекомерен, но действителен страх сред земеделските производители от режима на кръстосано спазване като цяло.
Unannounced checks have no real place in the system, as they contribute to a disproportionate but valid sense of fear among farmers about the overall cross-compliance regime.
В случаите, когато има съмнения за „преднамерена и сериозна измама“, следва да се използват други средства за противодействие, включително националното законодателство на държавите-членки.
Where "deliberate and serious fraud" is suspected, other means of attack, including Member State domestic law, should be used.
Изненадващи проверки следва да се правят само при наличието на достоверни данни от компетентен орган за съществуването на сериозен проблем в дадено стопанство.
When unannounced checks are carried out they should be done on the basis of good intelligence of the competent authority that a serious problem exists in a given farm.
В същото време ефективността на проверките на място не следва да бъде застрашавана.
At the same time the effectiveness of the on-the-spot checks should not be jeopardised.
СЪОБРАЖЕНИЕ 1 З (ново)
RECITAL 1 H (new)
Освен това държавите-членки и европейските институции следва да бъдат насърчавани да предприемат допълнителни мерки за ограничаване на броя на лицата, извършващи проверки, и за ограничаване на периода за извършване на проверки на място за дадено стопанство максимално на един ден.
Further, Member States and the European institutions should be encouraged to take additional measures to limit the number of persons carrying out the controls, to ensure that they are properly trained and to limit the period during which an on-the-spot check may be carried out on a particular farm to a maximum of one day.
Комисията следва да подпомага държавите-членки при спазването на изискванията за интегрирани селективни проверки.
The Commission should assist Member States in meeting the requirements for integrated sample selections.
Селективни проверки на място следва да се извършват независимо от специфичния минимален процент на проверки, както е предвидено в конкретното законодателство, попадащо в обхвата на кръстосаното спазване.
Sample selection for on-the-spot checks should be carried out independently from specific minimum control percentages as provided for under the specific legislation falling within the scope of cross-compliance.