natgillin/translations-raw huggingface dataset:
– s ohledem na návrh Komise předložený Radě ( KOM(2004)0728 )
– having regard to the Commission proposal to the Council ( COM(2004)0728 )
– s ohledem na článek 93 Smlouvy o ES, podle kterého Rada konzultovala s Parlamentem ( C6‑0024/2005 ),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0024/2005 ),
– s ohledem na zprávu Hospodářského a měnového výboru ( A6‑0228/2005 ),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A6‑0228/2005 ),
Osoba povinná k dani poskytne údaje nezbytné pro registraci podle zjednodušeného systému jednoho správního místa.
The taxable person shall provide the information necessary for his registration under the one-stop scheme.
Dále uvede, zda je již přihlášena k dani z přidané hodnoty v členském státě, kde není usazena a kde nemá ani provozovnu, a pokud tomu tak je, uvede své daňové identifikační číslo, pod nímž je přihlášena.
He shall also state whether he is already identified for value added tax purposes in Member States where he is not established nor has a fixed establishment and, if so, indicate the identification number under which he is registered.
Osoba povinná k dani poskytne údaje nezbytné pro registraci podle zjednodušeného systému jednoho správního místa v jazyce členského státu identifikace.
The taxable person shall provide the information necessary for his registration under the one-stop scheme in the language of the Member State of identification .
Amendment would allow cutting costs of translation for SMEs.
This amendment would allow SMEs to reduce their translation costs.
Členský stát identifikace registruje osobu povinnou k dani uvedenou v odstavci 1 v přiměřené lhůtě .
The Member State of identification shall register the taxable person referred to in paragraph 1 within a reasonable period of time.
K tomuto účelu využije členský stát osobní číslo, které bylo osobě povinné k dani již přiděleno pro účely povinností vyplývajících z vnitrostátního systému.
For that purpose the Member State shall use the individual number already allocated to the taxable persons in respect of his obligations under the internal system.
Členský stát identifikace registruje osobu povinnou k dani uvedenou v odstavci 1 do 20 dnů .
The Member State of identification shall register the taxable person referred to in paragraph 1 within 20 days.
The amendment strives for establishing a better cooperation between taxable persons and tax administrations.
The amendment strives for establishing a better cooperation between taxable persons and tax administrations.
The suggested modification does not touch upon the fundamental principle of subsidiarity, but helps the SMEs to launch economic activity as quickly as possible.
The suggested modification does not touch upon the fundamental principle of subsidiarity, but helps the SMEs to launch economic activity as quickly as possible.
Setting a concrete deadline for tax registration enhances transparency as well.
Setting a concrete deadline for tax registration enhances transparency as well.
Osoba povinná k dani ohlásí členskému státu identifikace jakékoli změny údajů poskytnutých při registraci podle odstavce 1.
Every taxable person shall notify the Member State of identification of any modification of the registration data provided pursuant to paragraph 1.
Ohlášení se provádí elektronickými prostředky.
That notification shall be made by electronic means.
Osoba povinná k dani ohlásí členskému státu identifikace do 20 dnů jakékoli změny údajů poskytnutých při registraci podle odstavce 1.
Every taxable person shall notify the Member State of identification within 20 days of any modification of the registration data provided pursuant to paragraph 1.
The suggested modification does not touch upon the fundamental principle of subsidiarity, but helps have the correct registration as soon as possible.
The suggested modification does not touch upon the fundamental principle of subsidiarity, but helps have the correct registration as soon as possible.
Osobu povinnou k dani, která již nesplňuje podmínky zjednodušeného systému jednoho správního místa, členský stát identifikace bez prodlení vyřadí z identifikačního registru.
The Member State of identification shall without delay strike from the identification register any taxable person who no longer meets the conditions necessary to qualify for the one-stop scheme.
Osobu povinnou k dani, která již nesplňuje podmínky zjednodušeného systému jednoho správního místa, členský stát identifikace během 5 denní lhůty vyřadí z identifikačního registru a oznámí to členským státům, v nichž byla tato osoba již k dani z přidané hodnoty přihlášena.
The Member State of identification shall within five days strike from the identification register any taxable person who no longer meets the conditions necessary to qualify for the one-stop scheme and notify the Member States where he has already been identified for value added tax purposes .
This amendment would help improve cooperation between Member States’ tax authorities.
This amendment would help improve cooperation between Member States’ tax authorities.
The amendment strives for establishing a better and more transparent cooperation between taxable persons and tax administrations.
The amendment strives for establishing a better and more transparent cooperation between taxable persons and tax administrations.
The suggested modification does not touch upon the fundamental principle of subsidiarity, but guarantees the quick updating of legislation.
The suggested modification does not touch upon the fundamental principle of subsidiarity, but guarantees the quick updating of legislation.
Veškeré dokumenty a záznamy vztahující se k transakcím se uchovávají výhradně v členském státě usazení.
Any documents and records relating to transactions shall be stored exclusively in the Member State of establishment.
The amendment aims at facilitating the administrative burden of the enterprise concerned by having the obligation to store documents and VAT-records in the Member State of establishment.
The amendment aims at facilitating the administrative burden of the enterprise concerned by having the obligation to store documents and VAT-records in the Member State of establishment.
Daňové přiznání, vyplněné elektronicky, se podává do 20 dnů po ukončení zdaňovacího období, za které se daňové přiznání podává.
The return, which shall be made by electronic means, shall be submitted within 20 days following the end of the period to which it refers.
Daňové přiznání, vyplněné elektronicky, se podává do 40 dnů po ukončení zdaňovacího období, za které se daňové přiznání podává.
The return, which shall be made by electronic means, shall be submitted within 40 days following the end of the period to which it refers.
Daňové přiznání podle odstavce 1 bude obsahovat údaje v eurech.
The return referred to in paragraph 1 shall be made in euro.
Členské státy spotřeby, které nepřijaly euro, mohou vyžadovat, aby ta část daňového přiznání, která se týká zboží a služeb uskutečněných na jejich území, byla uvedena v tuzemské měně.
The Member States of consumption which have not adopted the euro may require the part of the return concerning supplies of goods and services on their territory to be made in national currency.
The amendment strives for establishing more transparency without ambiguity on payment and repayment regime of VAT incurred in the Member State of destination.
The amendment strives for establishing more transparency without ambiguity on payment and repayment regime of VAT incurred in the Member State of destination.
The modification means to clarify operation of VAT refund system.
The modification means to clarify operation of VAT refund system.
Osoba povinná k dani uhradí daň z přidané hodnoty při podání daňového přiznání.
The taxable person shall pay the value added tax when submitting the value added tax return.
Odvod daně bude proveden přímo na bankovní účet každého dotčeného členského státu spotřeby a v příslušné měně.
Payment shall be made directly on the bank account and in the currency of each Member State of consumption concerned.
V případě povinnosti týkající se DPH bude odvod daně proveden přímo na bankovní účet každého dotčeného členského státu spotřeby a v příslušné měně.
In the case of VAT liability, payment shall be made directly on the bank account and in the currency of each Member State of consumption concerned .
Pokud se osobě povinné k dani má daň z přidané hodnoty vrátit, členský stát spotřeby uhradí dlužnou částku na bankovní účet osoby povinné k dani v členském státě usazení.
Where the taxable person is owed value added tax, the Member State of consumption shall pay the amount due to the taxable person's bank account in the Member State of establishment.
The amendment intends to clarify the place of bank account in case of excessive VAT payments.
The amendment intends to clarify the place of bank account in case of excessive VAT payments.
The modifications clarifies that the taxable person need not possess at any rate a bank account in the Member State of destination.
The modifications clarifies that the taxable person need not possess at any rate a bank account in the Member State of destination.
Členské státy mohou osvobodit osoby povinné k dani, jejichž roční obrat nepřesahuje mez, která nesmí být stanovena vyšší než 100 000 eur nebo ekvivalent této hodnoty v národní měně při směnném kurzu platném ke dni 1. července 2006.
Member States may exempt taxable persons whose annual turnover does not exceed a threshold which may be set no higher than EUR 100 000 or the equivalent in national currency at the conversion rate on 1 July 2006.
Členské státy mohou zavést jednu nebo více mezí, které však nesmí přesáhnout 100 000 eur nebo ekvivalent této hodnoty v národní měně při směnném kurzu platném ke dni 1. července 2006.
They may apply one or several thresholds, which may not in any case exceed EUR 100 000 or the equivalent in national currency on 1 July 2006.
Členské státy mohou osvobodit osoby povinné k dani, jejichž roční obrat nepřesahuje mez, která nesmí být stanovena nižší než 50 000 eur a vyšší než 100 000 eur nebo ekvivalent této hodnoty v národní měně při směnném kurzu platném ke dni 1. července 2006.
Member States may exempt taxable persons whose annual turnover does not exceed a threshold which may be set no lower than 50 000 EUR and no higher than EUR 100 000 or the equivalent in national currency at the conversion rate on 1 July 2006.
Členské státy mohou zavést jednu nebo více mezí, které však nesmí být stanoveny nižší než 50 000 eur nebo nesmí přesáhnout 100 000 eur nebo ekvivalent této hodnoty v národní měně při směnném kurzu platném ke dni 1. července 2006.
They may apply one or several thresholds, which may not in any case be set lower than EUR 50 000 or exceed EUR 100 000 or the equivalent in national currency on 1 July 2006.
Nižší mez se uplatňuje po první tři roky činnosti nově založených MSP .
The lower limit shall apply for the first three years of the activity of newly established SMEs.
The Rapporteur suggests to introduce a minimum limit of EUR 50.000 for exemption from VAT.
The Rapporteur suggests to introduce a minimum limit of EUR 50.000 for exemption from VAT.
The suggestion concerns only first 3 years of the activity of a newly established SME.
The suggestion concerns only first 3 years of the activity of a newly established SME.
This new lower bound of exemption contributes to SME's brisker economic performance and by the way resulting in much higher level of employment in the entire territory of EU, coinciding with Lisbon's Goals.
This new lower bound of exemption contributes to SME's brisker economic performance and by the way resulting in much higher level of employment in the entire territory of EU, coinciding with Lisbon's Goals.
Komise provede analýzu rozpočtových a hospodářských důsledků této směrnice do čtyř let po jejím vstupu v platnost.
The Commission shall analyse the budgetary and economic implications of this Directive within four years after the entry into force thereof.
Při provádění této analýzy Komise prověří možnost vyloučení kursových ztrát u MSP.
In conducting this analysis, the Commission shall examine the possibility of excluding SMEs' exchange rate losses.
It's very hard to foresee the budgetary implications of the newly introduced distance selling regime.
It's very hard to foresee the budgetary implications of the newly introduced distance selling regime.
Therefore it is suggested to revise distance selling arrangement after 4 years of its coming into force.
Therefore it is suggested to revise distance selling arrangement after 4 years of its coming into force.
o návrhu nařízení Rady, kterým se mění nařízení Rady (ES) č. 1798/2003 s ohledem na zavedení opatření správní spolupráce v oblasti zjednodušeného systému jednoho správního místa a postupu při vrácení daně z přidané hodnoty
on the proposal for a Council regulation amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation arrangements in the context of the one-stop scheme and the refund procedure for value added tax
– s ohledem na článek 93 Smlouvy o ES, podle kterého Rada konzultovala s Parlamentem ( C6‑0025/2005 ),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0025/2005 ),
The Value Added Tax (VAT) is one of the most important features of modern tax system with the highest level of harmonisation in the EU.
The Value Added Tax (VAT) is one of the most important features of modern tax system with the highest level of harmonisation in the EU.
Currently, cross-border businesses need to comply with tax rules of every Member State where they undertake their activities.
Currently, cross-border businesses need to comply with tax rules of every Member State where they undertake their activities.
Consequently, they are faced with enormous administrative burden that discourages companies (first of all the SMEs) from creation of cross border business and obstructs smooth functioning of the European single market.
Consequently, they are faced with enormous administrative burden that discourages companies (first of all the SMEs) from creation of cross border business and obstructs smooth functioning of the European single market.
Proposal of the European Commission
Proposal of the European Commission
COM (2004)728 is reviewing VAT strategy with the objective of simplifying business obligations and achieving a well-functioning VAT system that will enhance competitiveness of European companies, especially SMEs, in line with the Lisbon Strategy.
COM (2004)728 is reviewing VAT strategy with the objective of simplifying business obligations and achieving a well-functioning VAT system that will enhance competitiveness of European companies, especially SMEs, in line with the Lisbon Strategy.
It does not touch upon the principle of destination of the VAT mechanism.
It does not touch upon the principle of destination of the VAT mechanism.
It is composed of the following:
It is composed of the following:
Proposal for a Council Directive amending Directive 77/388/EEC with view to simplifying value added tax obligations.
Proposal for a Council Directive amending Directive 77/388/EEC with view to simplifying value added tax obligations.
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.
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.
Proposal for Council Regulation amending Regulation (EC) No 1798/2003 as regards the introduction of the administrative cooperation arrangements in the context of the one-stop shop scheme and refund procedure for value added tax.
Proposal for Council Regulation amending Regulation (EC) No 1798/2003 as regards the introduction of the administrative cooperation arrangements in the context of the one-stop shop scheme and refund procedure for value added tax.
European Parliament has been asked for its opinion on the first and third proposal.
European Parliament has been asked for its opinion on the first and third proposal.
The Council is expected to discuss this issue in the second half of 2005 with the entry into force of the new system foreseen for 1 July 2006.
The Council is expected to discuss this issue in the second half of 2005 with the entry into force of the new system foreseen for 1 July 2006.
Main features of the proposal - Simplifying VAT obligations
Main features of the proposal - Simplifying VAT obligations
The proposal ( COM(2004)0728 ) confirms the vital principle of destination that neutralises differences concerning domestic VAT rates in cross-border business transactions.
The proposal ( COM(2004)0728 ) confirms the vital principle of destination that neutralises differences concerning domestic VAT rates in cross-border business transactions.
It contains five measures for a less burdensome common VAT system, aiming for a better VAT compliance within the EU.
It contains five measures for a less burdensome common VAT system, aiming for a better VAT compliance within the EU.
Introduction of One-Stop Shop Scheme (OSS)
Introduction of One-Stop Shop Scheme ( OSS )
Comparable to the 2003 special scheme for electronically supplied services.
Comparable to the 2003 special scheme for electronically supplied services.
The OSS would give a trader the option of using the VAT number by which he is identified in the Member State of establishment for all supplies made to other Member States and of making VAT declarations to one single electronic portal.
The OSS would give a trader the option of using the VAT number by which he is identified in the Member State of establishment for all supplies made to other Member States and of making VAT declarations to one single electronic portal.
This information would then be submitted automatically to different Member States where he supplies goods or services.
This information would then be submitted automatically to different Member States where he supplies goods or services.
The trader would pay the VAT directly to the Member State where the VAT is due.
The trader would pay the VAT directly to the Member State where the VAT is due.
The scheme would apply to certain business to business (B2B) transactions where reverse charge mechanism is not applicable and to business to consumer (B2C) transactions.
The scheme would apply to certain business to business (B2B) transactions where reverse charge mechanism is not applicable and to business to consumer (B2C) transactions.
The use of the scheme would be optional.
The use of the scheme would be optional.
Narrowing the right to deduct the VAT charged
Narrowing the right to deduct the VAT charged
by harmonising the categories of expenses for which Member States may choose to apply restrictions to the right to deduct VAT.
by harmonising the categories of expenses for which Member States may choose to apply restrictions to the right to deduct VAT.
Extending the scope of the reverse charge mechanism
Extending the scope of the reverse charge mechanism
The mechanism which obliges a receiving trader rather than a supply trader to pay the VAT would be extended on new transactions, for example supplies of goods which are installed or assembled by or on behalf of the supplier, services connected with immovable property, cultural, artistic, sporting, scientific and educational activities etc.
The mechanism which obliges a receiving trader rather than a supply trader to pay the VAT would be extended on new transactions, for example supplies of goods which are installed or assembled by or on behalf of the supplier, services connected with immovable property, cultural, artistic, sporting, scientific and educational activities etc.
Simplifying VAT obligations for the SMEs
Simplifying VAT obligations for the SMEs
The threshold under which traders, in particular SMEs, would be exempt from VAT would be set by Member States at a maximum of EUR 100.000.
The threshold under which traders, in particular SMEs, would be exempt from VAT would be set by Member States at a maximum of EUR 100.000.
This would give the Member States the autonomy to set up a regime they consider the most appropriate.
This would give the Member States the autonomy to set up a regime they consider the most appropriate.
Undertaking an overhaul of the current distance selling arrangements
Undertaking an overhaul of the current distance selling arrangements
The arrangements concerning distance selling of goods subject to VAT would be simplified by introducing a global threshold set at EUR 150.000, calculated on all supplies in Member States of arrival as well as establishment.
The arrangements concerning distance selling of goods subject to VAT would be simplified by introducing a global threshold set at EUR 150.000, calculated on all supplies in Member States of arrival as well as establishment.
Main features of the proposal - administrative cooperation arrangements
Main features of the proposal - administrative cooperation arrangements
In order to make it possible for taxable persons to have a single point of contact for VAT compliance in their Member State of identification, it is necessary to build a system of exchange of information between tax administrations.
In order to make it possible for taxable persons to have a single point of contact for VAT compliance in their Member State of identification, it is necessary to build a system of exchange of information between tax administrations.
This electronic system to support the exchanges of information required under the one-stop scheme is to be integrated within a modernised VIES (VAT Information Exchange System) in order to make it possible to ease the burden on tax administrations.
This electronic system to support the exchanges of information required under the one-stop scheme is to be integrated within a modernised VIES (VAT Information Exchange System) in order to make it possible to ease the burden on tax administrations.
In particular, it will be necessary to ensure that information supplied electronically by taxable persons to their own Member State can be captured and processed.
In particular, it will be necessary to ensure that information supplied electronically by taxable persons to their own Member State can be captured and processed.
It is necessary to clarify the respective obligations of the Member States of identification and consumption, particularly as regards the deadlines for the transmission of information and the control of taxable persons.
It is necessary to clarify the respective obligations of the Member States of identification and consumption, particularly as regards the deadlines for the transmission of information and the control of taxable persons.
Outstanding issues
Outstanding issues
Although the proposal is a valuable contribution towards the objective of reducing administrative burden on business, there are still some outstanding issues:
Although the proposal is a valuable contribution towards the objective of reducing administrative burden on business, there are still some outstanding issues:
Certain administrative tax rules should be further simplified
Certain administrative tax rules should be further simplified
Monthly, quarterly and annual VAT-return should be standardised with maximum declaration period to be reduced from 2 to 1 month.
Monthly, quarterly and annual VAT-return should be standardised with maximum declaration period to be reduced from 2 to 1 month.
Furthermore, the Member States should ensure the principle of single point of contact for every administrative procedure related to the registration of taxable person.
Furthermore, the Member States should ensure the principle of single point of contact for every administrative procedure related to the registration of taxable person.