natgillin/translations-raw huggingface dataset:
According to the current economic practice, the length of the time due to receive refunds and burdensome, complicated process, contribute to bureaucratic overload by the national administration and loss of financial liquidity faced by the SMEs who are forced by this way to pre-finance considerable amount of VAT for a time spell varying from 6 months up to 2 years.
According to the current economic practice, the length of the time due to receive refunds and burdensome, complicated process, contribute to bureaucratic overload by the national administration and loss of financial liquidity faced by the SMEs who are forced by this way to pre-finance considerable amount of VAT for a time spell varying from 6 months up to 2 years.
Such businesses employ services of specialised fiscal agencies to recover VAT refunds due because they are unable to cope with the lot of bureaucratic procedures and encountering problems such as language difficulties, complicated technical application forms, registration and currency matters, etc.).
Such businesses employ services of specialised fiscal agencies to recover VAT refunds due because they are unable to cope with the lot of bureaucratic procedures and encountering problems such as language difficulties, complicated technical application forms, registration and currency matters, etc.).
As such specialised agencies charge between 10% and 20% of the claimed VAT refunds to cover their administrative expenditures, the SMEs are thus not only forced to cope with the lengthy procedural time but face further expenses of 10-20% of their originally claimed VAT refund.
As such specialised agencies charge between 10% and 20% of the claimed VAT refunds to cover their administrative expenditures, the SMEs are thus not only forced to cope with the lengthy procedural time but face further expenses of 10-20% of their originally claimed VAT refund.
All these procedure causes heavy cash-flow problems to businesses in EU.
All these procedure causes heavy cash-flow problems to businesses in EU.
Restructuring the 8th VAT Directive to solve associated problems
Restructuring the 8th VAT Directive to solve associated problems
The lengthy and burdensome refund procedure laid down in the Eighth VAT Directive deters a great number of economic operators from claiming the VAT incurred in course of their economic operations in a Member States where they have no fixed establishment.
The lengthy and burdensome refund procedure laid down in the Eighth VAT Directive deters a great number of economic operators from claiming the VAT incurred in course of their economic operations in a Member States where they have no fixed establishment.
According to the European Tax Survey a great number of 53% of traders do not reclaim the VAT charged to them in the country where expenses have occurred.
According to the European Tax Survey a great number of 53% of traders do not reclaim the VAT charged to them in the country where expenses have occurred.
The reasons for that are, as mentioned above, the lengthy time and burdensome administrative procedure to receive the refunds due.
The reasons for that are, as mentioned above, the lengthy time and burdensome administrative procedure to receive the refunds due.
It would be essential to enable traders to reclaim the charged VAT from the Tax Authority of the Member State of establishment according to the rules of the principle of origin, as suggested in the proposal put forward by the Commission in 1998.
It would be essential to enable traders to reclaim the charged VAT from the Tax Authority of the Member State of establishment according to the rules of the principle of origin, as suggested in the proposal put forward by the Commission in 1998.
Despite large support from the traders and backing from the European Parliament, the proposal was however not agreed by the Council yet.
Despite large support from the traders and backing from the European Parliament, the proposal was however not agreed by the Council yet.
The provision raising the biggest controversy is the above mentioned scheme under which the VAT would be claimed in accordance with the rule of country of establishment while the current procedure foresees the VAT recovery based on the principle of the country of purchase (i.e. where the expenses have been incurred).
The provision raising the biggest controversy is the above mentioned scheme under which the VAT would be claimed in accordance with the rule of country of establishment while the current procedure foresees the VAT recovery based on the principle of the country of purchase (i.e. where the expenses have been incurred).
This would create discriminatory conditions for the detriment of the Member States with more restrictive deduction regimes.
This would create discriminatory conditions for the detriment of the Member States with more restrictive deduction regimes.
After fruitless years of search of compromise, the Commission tabled an alternative and since the current discriminative and harmful situation contradicts the common goals set in the Lisbon Strategy, the issue is of a crucial importance and should therefore be addressed also by the European Parliament.
After fruitless years of search of compromise, the Commission tabled an alternative and since the current discriminative and harmful situation contradicts the common goals set in the Lisbon Strategy, the issue is of a crucial importance and should therefore be addressed also by the European Parliament.
New proposal does not alter the destination principle of the repayment of VAT-refund.
New proposal does not alter the destination principle of the repayment of VAT-refund.
The requests for refunds would be completed according to the deduction rules of the Member State where the taxable transaction took place and the repayments will be made by the same Member State directly to the taxable person.
The requests for refunds would be completed according to the deduction rules of the Member State where the taxable transaction took place and the repayments will be made by the same Member State directly to the taxable person.
The proposal introduces possibility for a taxable person to file the requests for a refund by electronic means via web site portal managed by the Tax Authority of the country of establishment.
The proposal introduces possibility for a taxable person to file the requests for a refund by electronic means via web site portal managed by the Tax Authority of the country of establishment.
The electronic filing will simplify the refund-process by making submission of the originals of invoices or import documents to the relevant Tax Authority.
The electronic filing will simplify the refund-process by making submission of the originals of invoices or import documents to the relevant Tax Authority.
This measure however calls for a more efficient cooperation between tax authorities of the Member States via the VIES regime.
This measure however calls for a more efficient cooperation between tax authorities of the Member States via the VIES regime.
The Tax Authority of establishment would have to carry out an initial verification of its database of taxable persons, whereby the processing time needs to be shortened from the current 6 months to 3 months.
The Tax Authority of establishment would have to carry out an initial verification of its database of taxable persons, whereby the processing time needs to be shortened from the current 6 months to 3 months.
In order to improve legal position of a tax payer, when this deadline expires, the tax authority of the Member State where expenses have occurred has no right to refuse the application and is legally bound to pay a 1% penalty interest a month on the unpaid refunds.
In order to improve legal position of a tax payer, when this deadline expires, the tax authority of the Member State where expenses have occurred has no right to refuse the application and is legally bound to pay a 1% penalty interest a month on the unpaid refunds.
Rapporteur's position on Commission proposal
Rapporteur's position on Commission proposal
The Rapporteur believes there are several shortcomings in the Commission's proposal which could put the eventual positive effect of the simplification at risk.
The Rapporteur believes there are several shortcomings in the Commission's proposal which could put the eventual positive effect of the simplification at risk.
First of all, Member State of refund - according to the Commission proposal - is not notified, when the taxable person tables his request for VAT refund Therefore, the Rapporteur suggests that relevant notification should be forwarded to the Member State of refund at the very beginning of the 3-month refund procedure.
First of all, Member State of refund - according to the Commission proposal - is not notified, when the taxable person tables his request for VAT refund Therefore, the Rapporteur suggests that relevant notification should be forwarded to the Member State of refund at the very beginning of the 3-month refund procedure.
Furthermore, the Commission's proposal does not define explicitly the time interval within which the Member State of establishment has to confirm the status of a taxable person and to verify its credibility followed by investigation on the amount of taxable and non-taxable transactions effected at the same time for the sake of establishing a proper ratio.
Furthermore, the Commission's proposal does not define explicitly the time interval within which the Member State of establishment has to confirm the status of a taxable person and to verify its credibility followed by investigation on the amount of taxable and non-taxable transactions effected at the same time for the sake of establishing a proper ratio.
The Rapporteur recommends to set up the time spell for this necessary verification up to 2 weeks within which the Tax Authority of a Member State of establishment should forward all relevant documents to the Tax Authority in a Member State of refund.
The Rapporteur recommends to set up the time spell for this necessary verification up to 2 weeks within which the Tax Authority of a Member State of establishment should forward all relevant documents to the Tax Authority in a Member State of refund.
In order to eliminate eventual legal deficiencies, the 3month deadline should be counted from a moment the Tax Authority in a Member State of refund receives the verification documents on the taxable person in question who should be automatically notified of the fact.
In order to eliminate eventual legal deficiencies, the 3month deadline should be counted from a moment the Tax Authority in a Member State of refund receives the verification documents on the taxable person in question who should be automatically notified of the fact.
Yet another legal deficiency in the Commission's proposal is lack of clear distinction between deadlines of 3-month decision making process and the time by which the transfer of refund should be completed.
Yet another legal deficiency in the Commission's proposal is lack of clear distinction between deadlines of 3-month decision making process and the time by which the transfer of refund should be completed.
The Rapporteur suggests to fix the refund transfer deadline at one week following expiration of the 3- month decision making time slot.
The Rapporteur suggests to fix the refund transfer deadline at one week following expiration of the 3- month decision making time slot.
If any request for further investigation comes up from the Tax Authority of a Member State of refund, the decision making process (i.e. determining whether a taxable person is entitled for a refund or not) could be extended, but only under condition that the time elapsing between the refund application and the date of the refund transfer must not exceed 4 months.
If any request for further investigation comes up from the Tax Authority of a Member State of refund, the decision making process (i.e. determining whether a taxable person is entitled for a refund or not) could be extended, but only under condition that the time elapsing between the refund application and the date of the refund transfer must not exceed 4 months.
As far as the VAT refund ratio is concerned, the problem that a Tax Authority might encounter is absolute lack of information on the amount of taxable and non-taxable transactions the given taxable person has effected and thus, it is impossible to verify the ratio calculation that it presents in its application for refund.
As far as the VAT refund ratio is concerned, the problem that a Tax Authority might encounter is absolute lack of information on the amount of taxable and non-taxable transactions the given taxable person has effected and thus, it is impossible to verify the ratio calculation that it presents in its application for refund.
According to the Commission's proposal this ratio could be applied to recovering the VAT charged in the Member State of purchase where an undertaking is not registered as subjected to tax.
According to the Commission's proposal this ratio could be applied to recovering the VAT charged in the Member State of purchase where an undertaking is not registered as subjected to tax.
With regards to the above mentioned legal deficiencies, the Rapporteur calls for establishing a unified electronic database system prompting more effective circulation of relevant data related to cross border VAT transactions.
With regards to the above mentioned legal deficiencies, the Rapporteur calls for establishing a unified electronic database system prompting more effective circulation of relevant data related to cross border VAT transactions.
This would constitute an efficient tool for reduction of the present 3-month verification period on previous quarterly cross-border commercial transactions which length gives possibility for VAT abuses Nevertheless, the Rapporteur is of an opinion that the suggested computerized data-exchange system could foster a higher level of controllability and transparency of business transactions within the VIES framework and thus help to combat the VAT frauds.
This would constitute an efficient tool for reduction of the present 3-month verification period on previous quarterly cross-border commercial transactions which length gives possibility for VAT abuses Nevertheless, the Rapporteur is of an opinion that the suggested computerized data-exchange system could foster a higher level of controllability and transparency of business transactions within the VIES framework and thus help to combat the VAT frauds.
Návrh směrnice Rady, kterou se stanoví pravidla pro vrácení daně z přidané hodnoty stanovené směrnicí 77/388/EHS osobám povinným k dani neusazeným v tuzemsku, ale v jiném členském státě
Proposal for a Council directive laying down detailed rules for the refund of value added tax, provided for in Directive 77/388/EEC, to taxable persons not established in the territory of the country but established in another Member State
KOM(2004)0728 – C6 0251/2005 – 2005/0807(CNS)
COM(2004)0728 – C6 0251/2005 – 2005/0807(CNS)
ECON 6.9.2005
ECON 6.9.2005
Zjednodušený postup – datum rozhodnutí
Simplified procedure – date of decision
Konzultace EP s Evropským hospodářským a sociálním výborem – datum rozhodnutí na zasedání
Parliament to consult European Economic and Social Committee – date decided in plenary
Konzultace EP s Výborem regionů – datum rozhodnutí na zasedání
Parliament to consult Committee of the Regions – date decided in plenary
ke společnému postoji Rady k přijetí nařízení Evropského parlamentu a Rady o provádění Mezinárodního předpisu pro řízení bezpečnosti (předpis ISM) ve Společenství, kterým se ruší nařízení Rady (ES) č. 3051/95
on the Council common position for adopting a regulation of the European Parliament and of the Council on the implementation of the International Safety Management Code within the Community and repealing Council Regulation (EC) No 3051/95
PE 362.632v02-00
PE 362.632v02-00
o společném postoji Rady k přijetí nařízení Evropského parlamentu a Rady o provádění Mezinárodního předpisu pro řízení bezpečnosti (předpis ISM) ve Společenství
on the Council common position for adopting a regulation of the European Parliament and of the Council on the implementation of the International Safety Management Code within the Community and repealing Council Regulation (EC) No 3051/95
– s ohledem na společný postoj Rady (6919/1/2005 – C6‑0269/2005 ),
– having regard to the Council common position (6919/1/2005 – C6‑0269/2005 ),
– s ohledem na doporučení pro druhé čtení dané Výborem pro dopravu a cestovní ruch ( A5‑0325/2005 ),
– having regard to the recommendation for second reading of the Committee on Transport and Tourism ( A6-0325/2005 ),
The proposal is intended to incorporate the International Safety Management Code into European Union law.
The proposal is intended to incorporate the International Safety Management Code into European Union law.
The aim of the proposed Regulation is to improve the safety management and the safety of operation of ships engaged in domestic and international voyages and the prevention of maritime pollution from them.
The aim of the proposed Regulation is to improve the safety management and the safety of operation of ships engaged in domestic and international voyages and the prevention of maritime pollution from them.
It also aims to introduce the amendments made to the ISM Code, which supplement the provisions on the validity of certificates of compliance and of interim certificates and the form of the certificates.
It also aims to introduce the amendments made to the ISM Code, which supplement the provisions on the validity of certificates of compliance and of interim certificates and the form of the certificates.
These amendments entered into force on 1 July 2002 in the framework of the SOLAS Convention (IMO Resolution (MSC.104 (73)).
These amendments entered into force on 1 July 2002 in the framework of the SOLAS Convention (IMO Resolution (MSC.104 (73)).
In addition, the draft provides for compulsory monitoring, an annual report to the Commission and the establishment of a system of sanctions by the Member States.
In addition, the draft provides for compulsory monitoring, an annual report to the Commission and the establishment of a system of sanctions by the Member States.
The Parliament has adopted the proposal in first reading without amendments on the 10.03.2004 (fast track art.43 of rules).
The Parliament adopted the proposal in first reading without amendments on 10.03.2004 (fast track art.43 of rules).
Although the Council has made a number of technical changes, they alter neither the aims nor the spirit of the proposal.
Although the Council has made a number of technical changes, they alter neither the aims nor the spirit of the proposal.
Comments on the common position
Comments on the common position
The changes introduced by the common position are intended to broaden the scope of the draft Regulation to cover other vessels, such as high-speed craft, mobile drilling platforms and tourist submarines, and the gross tonnage of ships.
The changes introduced by the common position are intended to broaden the scope of the draft Regulation to cover other vessels, such as high-speed craft, mobile drilling platforms and tourist submarines, and the gross tonnage of ships.
From this point of view the common position makes the definitions of the various legislative acts in force more coherent.
From this point of view the common position makes the definitions of the various legislative acts in force more coherent.
The Commission’s draft differentiated between each type of ship, with reference to the nationality of the flag or application to all flags, and the kind of voyage (international or domestic) being made.
The Commission’s draft differentiated between each type of ship, with reference to the nationality of the flag or application to all flags, and the kind of voyage (international or domestic) being made.
The common position puts ships flying the flag of a Member State and those flying the flag of a third country on an equal footing when they are operated on a regular service or as cargo ships or passenger ships.
The common position puts ships flying the flag of a Member State and those flying the flag of a third country on an equal footing when they are operated on a regular service or as cargo ships or passenger ships.
- Safety management requirements
- Safety management requirements
The common position establishes a link between the scope and the provisions of the Code applicable to it.
The common position establishes a link between the scope and the provisions of the Code applicable to it.
- Certification and verification
- Certification and verification
The draft Regulation provided for two different articles (Articles 5 and 6).
The draft Regulation provided for two different articles (Articles 5 and 6).
The common position deals with them in a single article, deleting all the provisions which were already in Part B of Annex II, and giving a reference to that Annex.
The common position deals with them in a single article, deleting all the provisions which were already in Part B of Annex II, and giving a reference to that Annex.
- Safeguard procedure
- Safeguard procedure
The draft included the procedure in Regulation (EC) No 3051/95.
The draft included the procedure in Regulation (EC) No 3051/95.
The common position deletes this article, which has never been used in practice.
The common position deletes this article, which has never been used in practice.
This provision did not exist in the draft Regulation.
This provision did not exist in the draft Regulation.
The aim is to reduce administrative costs for small shipping companies and certain ships operating exclusively on domestic voyages by enabling them to be fully or partially exempted from certain provisions of the ISM Code (section 6, 7, 9, 11 and 12 of Part A), while safeguarding the principles of the Code.
The aim is to reduce administrative costs for small shipping companies and certain ships operating exclusively on domestic voyages by enabling them to be fully or partially exempted from certain provisions of the ISM Code (section 6, 7, 9, 11 and 12 of Part A), while safeguarding the principles of the Code.
The common position provides that Member States must notify the Commission in advance of the equivalent national measures (Article 5a) and the applicable procedure for approval by the Commission.
The common position provides that Member States must notify the Commission in advance of the equivalent national measures (Article 5a) and the applicable procedure for approval by the Commission.
- Validity, acceptance and recognition of certificates
- Validity, acceptance and recognition of certificates
These provisions did not exist as such in the draft Regulation, but appeared in the provisions which were recast during the negotiations with the Council (Articles 5 et 6).
These provisions did not exist as such in the draft Regulation, but appeared in the provisions which were recast during the negotiations with the Council (Articles 5 and 6).
The common position places the verification of validity, acceptance and recognition of the certificates of ships flying the flag of a Member State on the same footing as for ships flying the flag of a third country.
The common position places the verification of validity, acceptance and recognition of the certificates of ships flying the flag of a Member State on the same footing as for ships flying the flag of a third country.
- Committee procedure
- Committee procedure
The common position no longer applies the committee procedure to the question of the period of validity of certificates.
The common position no longer applies the committee procedure to the question of the period of validity of certificates.
- Entry into force
- Entry into force
The common position delays the entry into force of the Regulation by one year for ships which are not yet covered by the ISM Code (i.e. ships other than roll-on/roll-off passenger ships operating on domestic voyages).
The common position delays the entry into force of the Regulation by one year for ships which are not yet covered by the ISM Code (i.e. ships other than roll-on/roll-off passenger ships operating on domestic voyages).