natgillin/translations-raw huggingface dataset:
De øvrige 70 % stammer fra produkter, som falder uden for det generelle anvendelsesområde, og de bør derfor heller ikke medtages her.
The other 70% derives from products that fall outside fall outside of the scope in general, and should therefore not be included in this context either.
Ordføreren glæder sig over dette nye forslag, som han betragter som et vigtigt fremskridt i processen hen imod sikring af ligelig skattebehandling af opsparing i Europa.
Your rapporteur welcomes this new proposal as he considers it an important step forward in the process of ensuring an equitable tax treatment of savings in Europe.
Selv om der ikke længere gøres forsøg på at indføre minimumsbeskatning, får medlemskaberne gennem automatisk udveksling af oplysninger mulighed for og ret til at beskatte i det mindste indkomst optjent i hele EU hos borgere med bopæl i EU i henhold til de nationale skattebestemmelser og de nationale skattesatser.
Although it no longer seeks to impose a minimum taxation, it gives, through an automatic exchange of information, Member States the possibility and the right to tax at least the EU-wide income of the residents according to its domestic tax rules, and at its own tax rates.
Afskaffelse af bankhemmeligheden af skattemæssige hensyn vil være et enormt fremskridt i bekæmpelsen af skadelig skattekonkurrence.
By abolishing the banking secrecy for fiscal purposes, it will mean a major step forward in the fight against harmful tax competition.
Det vil også medvirke til at forbedre det indre markeds funktion ved at fjerne kunstige incitamenter for kapitalstrømmene i EU og udenfor.
It will also contribute towards improving the functioning of the single market by removing artificial incentives to the flow of capital in the EU and beyond.
Det bør imidlertid bemærkes, at det med 1998-forslaget ville have været nemmere at opnå en international løsning, da nogle lande nægter at give oplysninger men er helt indforståede med at tilbageholde en kildeskat.
It should however be noted that the 1998 proposal would have been an easier solution to implement internationally as certain countries refuse to share information, but are perfectly willing to levy a withholding tax.
I betragtning af de meget markante holdninger, både i nogle EU-medlemsstater og i nogle tredjelande, må resultaterne af forhandlingerne herom afventes.
Given the very strong positions of both certain EU Member States, and some third countries, it remains to be seen what the result of those negotiations will be.
Kommissionen bør forpligte sig til regelmæssigt, eller i det mindste en gang hver tredje måned, at informere det relevante udvalg om fremskridtene i disse forhandlinger.
The Commission should undertake to inform the relevant Committee regularly, or at least every three months on the progress of those negotiations.
Rådet bør også høre Parlamentet igen, hvis det beslutter sig til at ændre teksten i væsentligt grad eller, hvad der er mere afgørende, beslutter sig for tredjelandsrammebestemmelser, der ikke er helt i overensstemmelse med konklusionerne fra Feira.
The Council should also reconsult Parliament should it decide to either change the text substantially, or, more crucially, decide on a third country framework that is not fully in line with the Conclusions from Feira.
Den internationale dimension udgør, selv om den ikke er omhandlet i Kommissionens forslag, en integreret del af direktivet, og Parlamentet skal derfor sikre, at dets beføjelser ikke udhules.
The international dimension, while not being included in the Commission’s Draft, does form an integral part of the Directive and Parliament must thus ensure that its prerogatives are not being undermined.
19.februar 2002 UDTALELSE FRA UDVALGET OM RETLIGE ANLIGGENDER OG DET INDRE MARKED
19 February 2002 OPINION OF THE COMMITTEE ON LEGAL AFFAIRS AND THE INTERNAL MARKET
om forslag til Rådets direktiv om sikring af en reel beskatning af renteindtægter fra opsparing i Fællesskabet
on the proposal for a Council directive to ensure effective taxation of savings income in the form of interest payments within the Community
Rådgivende ordfører: Paolo Bartolozzi
Draftsman: Paolo Bartolozzi
På mødet den 11. september 2001 valgte Udvalget om Retlige Anliggender og det Indre Marked Paolo Bartolozzi til rådgivende ordfører.
The Committee on Legal Affairs and the Internal Market appointed Paolo Bartolozzi draftsman at its meeting of 11 December 2001.
På møder den 7. januar, 24. januar og 19. februar 2002 behandlede det udkastet til udtalelse.
It considered the draft opinion at its meetings of 7 January, 24 January and 19 February 2002.
På sidstnævnte møde vedtog det enstemmigt nedenstående ændringsforslag, dog stemte 2 hverken for eller imod.
At last meeting it adopted the following amendments unanimously with 2 abstentions.
Til stede under afstemningen var: Giuseppe Gargani (formand), Willi Rothley, Ioannis Koukiadis og Bill Miller (næstformænd), Paolo Bartolozzi (rådgivende ordfører), Michel J.M. Dary (for François Zimeray, jf. forretningsordenens artikel 153, stk. 2), Francesco Fiori (for Mónica Ridruejo, jf. forretningsordenens artikel 153, stk. 2), Luis Berenguer Fuster, Ward Beysen, Isabelle Caullery, Brian Crowley, Willy C.E.H. De Clercq, Bert Doorn, Nicole Fontaine, Janelly Fourtou, Marie-Françoise Garaud, Evelyne Gebhardt, Fiorella Ghilardotti, José María Gil-Robles Gil-Delgado, Malcolm Harbour, Heidi Anneli Hautala, Othmar Karas, Kurt Lechner, Klaus-Heiner Lehne, Neil MacCormick, Helmuth Markov, (for Alain Krivine, jf. forretningsordenens artikel 153, stk. 2), Manuel Medina Ortega, Angelika Niebler, Elena Ornella Paciotti, Marianne L.P. Thyssen, Rijk van Dam, Michiel van Hulten, Theresa Villiers, Diana Walliso og Stefano Zappalà.
The following were present for the vote: Giuseppe Gargani, chairman; Willi Rothley, vice-chairman; Ioannis Koukiadis, vice-chairman; Bill Miller, vice-chairman; Paolo Bartolozzi, draftsman; Michel J.M. Dary (for François Zimeray, pursuant to Rule 153(2)), Francesco Fiori (for Mónica Ridruejo, pursuant to Rule 153(2)), Luis Berenguer Fuster, Ward Beysen, Isabelle Caullery, Brian Crowley, Willy C.E.H. De Clercq, Bert Doorn, Nicole Fontaine, Janelly Fourtou, Marie-Françoise Garaud, Evelyne Gebhardt, Fiorella Ghilardotti, José María Gil-Robles Gil-Delgado, Malcolm Harbour, Heidi Anneli Hautala, Othmar Karas, Kurt Lechner, Klaus-Heiner Lehne, Neil MacCormick, Helmuth Markov (for Alain Krivine, pursuant to Rule 153(2)), Manuel Medina Ortega, Angelika Niebler, Elena Ornella Paciotti, Marianne L.P. Thyssen, Rijk van Dam, Michiel van Hulten, Theresa Villiers, Diana Wallis and Stefano Zappalà
Den Europæiske Union har i de senere år været særligt opmærksom på de beskatningsmæssige konsekvenser af det indre markeds gennemførelse og udvikling, navnlig problemerne i forbindelse med beskyttelsen af beskatningsgrundlaget og forebyggelse af svig og grænseoverskridende skatteunddragelse.
In recent years the European Union institutions have focussed their attention on the fiscal implications of the introduction and development of the single market, particularly as regards problems relating to the protection of tax bases and the prevention of fraud and cross-border tax evasion.
Der er blevet konstateret tre områder, hvor det skønnes nødvendigt at gennemføre en koordineret indsats, nemlig erhvervsbeskatning, beskatning af opsparing og opkrævning af kildeskat af grænseoverskridende betalinger af renter og royalties mellem virksomheder.
Three areas were identified where coordinated action was deemed necessary, namely the business taxation, tax on savings income and the levying of withholding tax on cross-border payments of interest and royalties between undertakings.
Disse områder indgår derfor som elementerne i det, som hidtil normalt er blevet betegnet som "skattepakken", og som EU-institutionerne har forpligtet sig til at gennemføre på en ensartet måde inden udgangen af 2002.
These three areas are therefore the main elements of what is now commonly known as the ‘tax package’, which the Community institutions have undertaken to implement on a uniform basis by the end of 2002.
Pakkens hovedelement beskrives i det foreliggende forslag til direktiv , hvis sigte er at sikre en reel minimumsbeskatning af renteindtægter fra opsparing i Fællesskabet.
The main element of the package is the proposal for a directive under consideration, which is designed to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community.
Direktivforslaget omhandler udbetaling af renteindtægter i Fællesskabet til fysiske personer, som er valutaindlændinge i en anden medlemsstat.
This concerns interest payments within the Community made to natural persons resident for tax purposes in a Member State other than that in which the interest payments are made.
I medfør af direktivet skal hver medlemsstat afgive oplysninger til de andre lande om rentebetalinger på deres område til individuelle sparere med bopæl i en anden medlemsstat.
Under the directive, each Member State will be required to forward to the other Member States information on interest payments made within its territory to individual savers resident in another Member State.
Dog kan Belgien, Luxembourg og Østrig i en syvårig overgangsperiode i stedet for at indberette rentebetalinger opkræve en kildeskat på 15% i overgangsperiodens første tre år og 20% i resten af perioden.
However, during a transitional period of seven years, instead of exchanging information, Belgium, Luxembourg and Austria may levy a withholding tax at a rate of 15% during the first three years and 20% for the remainder of the transitional period.
Forslaget omfatter renteindtægter af enhver art, herunder fra værdipapirer (som også er omfattet af en overgangsordning for eksisterende værdipapirer).
The proposal concerns interest deriving from savings of all kinds, including securities (although existing securities are covered by a transitional regime).
Det foreslåede direktiv har et vidt anvendelsesområde, som medtager renteindtægter afledt af sikkerhed i form af kontanter, gældsbeviser emitteret af selskaber og stater og lignende omsættelige gældsbreve.
The proposed directive has a broad sphere of application including interest from cash deposits, corporate and government bonds and debentures, and similar negotiable debt securities.
Definitionen af renter gælder også påløbne eller kapitaliserede renter.
The definition of interest also extends to accrued or capitalised interest.
Endelig medtager definitionen også renter fra indirekte investeringer via institutter for kollektiv investering.
Lastly, it also applies to interest realised from indirect investments through collective investment undertakings.
Det af Kommissionen foreslåede retsgrundlag er traktatens artikel 94.
The legal basis proposed by the Commission is Article 94 of the Treaty.
Udvalget om Retlige Anliggender og Det Indre Marked bekræftede gyldigheden af Kommissionens valg af retsgrundlag på mødet den 11. oktober 2001.
At its meeting of 11 October 2001, the Committee on Legal Affairs and the Internal Market endorsed the legal basis chosen by the Commission.
Det foreliggende forslag afløser det, som Kommissionen havde fremsat i 1998, og som gav medlemsstaterne mulighed for at vælge mellem afgivelse af oplysninger og opkrævning af kildeskat.
The current proposal replaces the one submitted by the Commission in 1998, which gave Member States the option of choosing between exchange of information and the application of a withholding tax.
Det foreliggende forslag tager udgangspunkt i det, som stats- og regeringscheferne blev enige om på Det Europæiske Råds møde i Santa Maria di Feira i juni 2000, og det afspejler konklusionerne fra Rådets samling (økonomi og finans) i Bruxelles den 26. og 27. november 2000.
It is based on the agreements reached by the Heads of State at the European Council in Santa Maria di Feira in June 2000 and reflects the conclusions of the ECOFIN Council in Brussels of 26/27 November 2000.
Den af Kommissionen foreslåede tekst behandles for øjeblikket af Rådet (økonomi og finans).
The ECOFIN Council is examining the Commission proposal.
Der er her opnået enighed om at ændre Kommissionens tekst på et meget vigtigt punkt: Bestemmelserne om fastsættelse med tilbagevirkende kraft af de personers bopæl, som dette direktiv finder anvendelse på.
The Council has reached agreement on amending a very important aspect of the proposal, namely abolishing the retroactive nature of the rules determining the place of residence of those subject to the directive.
Især bortfalder bestemmelsen i artikel 3 om, at for kundeforbindelser, der på datoen for direktivets gennemførelse var etableret inden den 1. januar 2001, skulle bopælen fastlægges efter de nye bestemmelser i direktivet.
Specifically, it has been decided to remove the provision contained in Article 3, under which residence would have had to be determined according to the new rules laid down by the directive, in the case of relations with clients established between 1 January 2001 and the date of implementation of the directive.
Det er hensigten, at direktivet skal offentliggøres og skal træde i kraft i begyndelsen af 2003, mens fristen for medlemsstaternes gennemførelse af de administrative bestemmelser er fastsat til senest den 1. januar 2004.
The directive is due to be published and enter into force at the beginning of 2003, whereas the deadline established for Member States to introduce the rules, regulations and administrative provisions necessary is 1 January 2004 at the latest.
Derfor bør medlemsstaternes frist for gennemførelse i national ret forlænges med mindst et år, dvs. til den 1. januar 2005.
The deadline for the Member States to transpose the directive should therefore be extended by at least one year, to 1 January 2005.
Udvalget om Retlige Anliggender og det Indre Marked opfordrer Udvalget om Økonomi og Valutaspørgsmål, som er korresponderende udvalg, til at optage følgende ændringsforslag i sin betænkning:
The Committee on Legal Affairs and the Internal Market calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to include the following amendments in its report:
Kommissionens forslag EFT C 270 E af 25.9.2001, s. 259.
Text proposed by the Commission OJ C 270E, 25.9.2001, p.
Ændringsforslag Ændringsforslag 1 Artikel 3, stk. 3, litra a
259 Amendments by Parliament Amendment 1 Article 3, paragraph 3(a)
a) for kontraktlige forbindelser optaget før datoen for direktivets gennemførelse
In order to establish the residence of the beneficial owner for the purposes of this Directive, the following minimum standards shall apply:
fastlægger den betalende agent den faktiske modtagers bopæl ved hjælp af de oplysninger, han er i besiddelse af, navnlig i henhold til de gældende forskrifter i hans hjemland og direktiv 91/308/EØF
(a) for contractual relations entered into before the date of implementation of the directive the paying agent shall establish the residence of the beneficial owner by using the information at its disposal, in particular pursuant to the regulations in force in its state of establishment and to Directive 91/308/EEC;
I henhold til direktivforslaget skal der indføres en slags tilbagevirkende kraft for fastsættelse af den faktiske modtagers bopæl, idet de nye regler også kommer til at gælde for kundeforbindelser, som på datoen for direktivets gennemførelse er etableret inden den 1. januar 2001.
The proposal for a directive makes the rules establishing the residence of the beneficial owner to some extent retroactive and extends the new rules to relations with clients established between 1 January 2001 and the date of implementation of the directive.
Denne ordning med tilbagevirkende kraft skal bortfalde (den såkaldte gråzone), da den for de betalende agenter ville indebære, at de skulle bruge kræfter på at opdatere deres kundekartotek for forbindelser indgået over et længere tidsrum (2001-2003).
The aim is to abolish the retroactive application of the rules (grey period) as this would place a major burden on paying agents, who would have to update their client registers covering relations established over an extremely long period of time (2001 - 2003).
Ændringsforslag 2 Artikel 3, stk. 3, litra b
Amendment 2 Article 3, paragraph 3(b)
ii) i alle andre tilfælde anses bopælen for at være i det land, hvor den faktiske modtager har sin faste adresse
Not applicable to the English version
Ændringsforslag 3 Artikel 18, stk. 1
Amendment 3 Article 18, paragraph 1
Medlemsstaterne sætter senest den 1. januar 2004 de love og administrative bestemmelser, der er nødvendige for at efterkomme dette direktiv, i kraft.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2004 at the latest.
Medlemsstaterne sætter senest den 1. januar 2005 de love og administrative bestemmelser, der er nødvendige for at efterkomme dette direktiv, i kraft.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2005 at the latest.
Det er nødvendigt at fastsætte en længere gennemførelsesfrist, så der kan foretages en gradvis tilpasning af de berørte formidleres interne fremgangsmåder.
Provision should be made for a longer transposition period to enable the intermediaries concerned to adapt their internal procedures gradually.
Ændringsforslag 4 Artikel 20, stk. 1 a (nyt)
Amendment 4 Article 20, new paragraph
Direktivets ikrafttræden gøres dog betinget af, at der er indgået aftale mellem Den Europæiske Union og en række tredjelande og uafhængige områder om ensartet beskatning af renteindtægter fra opsparing.
Nevertheless, the entry into force of this Directive shall also be subject to the agreement to be reached between the European Union and a number of third countries and independent territories on the equal treatment of taxation of savings income.
På mødet den 3. september 2001 vedtog Udvalget om Retlige Anliggender og det Indre Marked på eget initiativ at tage spørgsmålet om retsgrundlaget for forslaget op.
On September 3, 2001, the Committee on Legal Affairs and Internal Market decided on its own initiative to take up the question concerning the legal basis of the proposal.
Udvalget behandlede ovennævnte spørgsmål på mødet den 10.-11. oktober 2001 i nærværelse af Juridisk Tjeneste.
The Committee on Legal Affairs and the Internal Market examined this question at its meeting of 10-11 October 2001 in the presence of the Legal Service.
Medlemmerne af Udvalget om Retlige Anliggender og det Indre Marked behandlede især spørgsmålet om, hvorvidt EF-traktatens artikel 93 og 94 på den ene side eller EF-traktatens artikel 95 på den anden side er det korrekte retsgrundlag for vedtagelsen af dette forslag.
The members of the Committee on Legal Affairs and Internal Market examined, in particular, the issue of whether Articles 93 and 94 EC on the one hand or Article 95 EC on the other are the correct legal basis for the adoption of this proposal.
Det fremgår klart af Domstolens faste retspraksis, at valget af hjemmel for en retsakt efter kompetencefordelingen i Fællesskabet skal ske på grundlag af objektive forhold, som gør det muligt at foretage en domstolskontrol.
It is clear from settled case law of the ECJ that the choice of the legal basis does not depend on the discretion of the Community legislature but must be based on objective elements which are amenable to judicial control, including, in particular, the aim and the content of the measure as they appear from its actual wording See, inter alia , ECJ, case C-42/97, Parliament v Council , para.
Formålet med direktivet er ifølge artikel 1 at sikre reel beskatning af renteindtægter fra opsparing indtjent i en medlemsstat af faktiske modtagere, der er fysiske personer, og som er valutaindlændinge i en anden medlemsstat.
As regards its aim, according to Article 1, the proposal aims at ensuring effective taxation of savings income in the form of interest payments to beneficial owners who are individuals resident in another Member State.
Dette formål bekræftes af præamblens led 10, ifølge hvilken "formålet med dette direktiv er at sikre, at grænseoverskridende renteindtægter fra opsparing kan underkastes reel beskatning i skatteyderens hjemland i overensstemmelse med dennes nationale lovgivning" (min fremhævning).
This aim is confirmed by indent 10 which declares that "the objective of this Directive is to ensure that cross-border savings income in the form of interest payments can be subject to effective taxation in the Member State of residence of the taxpayer in accordance with its national laws" (emphasis added).
I led 12 hedder det videre, at " nærværende direktivs målsætning, en reel beskatning af grænseoverskridende indtægter fra opsparing i Fællesskabet , ikke i tilstrækkelig grad opfyldes af medlemsstaterne som følge af mangel på koordination af de nationale ordninger til beskatning af indtægter fra opsparing" (min fremhævning).
Indent 12 further mentions that " the objective of this Directive, which is that of the effective taxation of cross-border savings income within the Community, cannot be sufficiently achieved by the Member States, because of the absence of any co-ordination of national systems for the taxation of savings income " (emphasis added).
Formålet med forslaget synes således at være at sikre, at en beskatning af indtægter fra opsparing finder sted.
It seems therefore that the proposal's aim is to guarantee that taxation of savings income occurs.
Formålet at sikre en reel beskatning af renteindtægter kan opnås ved udveksling af oplysninger om renteindtægter mellem medlemsstaterne.
The objective of ensuring effective taxation of interest payments can be achieved through exchanges of information between Member States concerning interest payments.
I led 18 hedder det således, at "den automatiske informationsudveksling mellem medlemsstaterne om rentebetalinger, der er omfattet af dette direktiv, udgør en absolut forudsætning for sikringen af en reel beskatning af grænseoverskridende rentebetalinger".
Thus indent 18 states that "the automatic exchange of information between Member States concerning interest payments covered by this Directive constitutes a conditio sine qua non for ensuring effective taxation of cross-border interest payments " .
Visse medlemsstater (Belgien, Luxembourg og Østrig) indrømmes en overgangsperiode på syv år "for at give dem mere tid til at tilpasse deres lovgivning", herunder bankhemmelighedsreglerne (led 20).
Certain Member States (Belgium, Luxembourg and Austria) benefit from a seven-year accomodation with their national legal systems - including bank secrecy rules - "in order to allow them more time to adapt their national legislation " (indent 20).
I denne såkaldte overgangsperiode "bør det kræves, at disse tre medlemsstater sikrer en reel minimumsbeskatning af renteindtægter fra opsparing ved at opkræve en kildeskat" (led 21), og "overfører størstedelen af provenuet af denne kildeskat til den faktiske rentemodtagers hjemland" (led 22).
During this so-called transitional period, they are " required to ensure a minimum of effective taxation of savings income in the form of interest payments by levying a withholding tax " (indent 21) and to "transfer the greater part of the revenue of this withholding tax to the Member State of residence of the beneficial owner of the interest " (indent 22).
Bestemmelsen om denne overgangsperiode synes derfor indføjet i erkendelse af de omfattende ændringer, disse medlemsstater er nødt til at foretage i deres nuværende systemer, herunder bankhemmelighedsreglerne.
Therefore, this transitional period seems to have been provided for in recognition of the major changes these Member States need to make to their current systems, including their banking secrecy rules.
For så vidt angår indholdet, indføres der ifølge forslaget ordninger for tilnærmelse af lovgivninger, som opdeler medlemsstaterne i to grupper:
As concerns its content, the proposal sets up schemes for approximation of legislation which are different between two sets of Member States: