natgillin/translations-raw huggingface dataset:
J. der henviser til, at automatisk og fuldstændig udveksling af de data, der er nødvendige for beskatning, er i alle medlemsstaters interesse, og til at gensidig bistand ved opkrævning af denne skat er et logisk supplement; der henviser til, at automatisk dataudveksling i henhold til artikel 1, 3 og 9 i direktivet om gensidig bistand kan gennemføres uden yderligere lovgivningsforanstaltninger,
J. whereas the automatic and full exchange of the information necessary for the levying of taxes is in the interest of all Member States, and whereas mutual assistance in tax collection is a logical corollary of this; whereas, under Articles 1, 3 and 9 of the Mutual Assistance Directive, automatic exchange of information can be implemented without further legislative measures,
K. der henviser til, at medlemsstaterne må tillade vandrende arbejdstagere at fortsætte eksisterende pensionsordninger i overensstemmelse med EU's retsakter og den analyse, Kommissionen har foretaget af fortolkningen og anvendelsen af disse,
K. whereas Member States must allow migrant workers to continue with an existing pension scheme, in accordance with the rules of European law and the Commission's analysis of their interpretation and application,
L. der henviser til, at en EET- eller ETT-stats nægtelse af skattefradrag for pensionsbidrag, en arbejdstager har betalt til en udenlandsk pensionsordning, strider mod EU-retten og udgør en alvorlig hindring for grænseoverskridende arbejdsmobilitet; der henviser til, at Domstolen afviser sådan forskelsbehandling, og at Kommissionen med rette overvejer at indlede traktatbrudsprocedure,
L. whereas the refusal by an EET or ETT state of tax deductibility in respect of a worker’s pension contributions paid to a foreign pension scheme is in conflict with EU law and constitutes a serious obstacle to cross-border worker mobility; whereas the European Court of Justice has ruled against such discrimination; and whereas the Commission is rightly considering proceedings for Treaty infringement,
M. der henviser til, at overførsel af akkumulerede pensionsbidrag med sigte på at fortsætte en vandrende arbejdstagers pensionsopbygning bedst muligt i bopælslandet ikke må støde på urimelige skattemæssige hindringer i medlemsstaterne og til, at medlemsstaterne samtidig har ret til at stille visse krav i forbindelse med overførsel af akkumulerede pensionsrettigheder for at forebygge misbrug og skatteunddragelse,
M. whereas the transfer of accumulated pension rights with the aim of continuing to accumulate the best possible pension for a migrant worker in his country of establishment may not be hindered by disproportionate tax obstacles in the Member States; whereas at the same time Member States have the right to impose certain requirements regarding the transfer of accumulated pension rights in order to prevent abuse of the rules and evasion of tax;
N. der henviser til, at forslaget om oprettelse af en fælleseuropæisk pensionsfond fortjener støtte, men kun kan udjævne administrative procedurer og ikke fritager Kommissionen og medlemsstaterne fra pligten til også at tage fat på de materielle problemer,
N. whereas the proposal for the establishment of pan-European pension funds is worthy of support, but can only overcome administrative barriers, and does not absolve the Commission and Member States of the duty of tackling the substantive problems too,
O. der henviser til, at en intensiv dialog med arbejdsmarkedets parter og andre aktører på pensionsområdet er nødvendig på baggrund af skatteproblematikkens betydning for indhold og mål for arbejdsmarkedsorienterede pensionsordninger, som disse har ansvaret for og forvalter,
O. whereas an intensive dialogue with the social partners and other operators in the pensions field is necessary in view of the importance of fiscal problems to the content and structure of occupational pension schemes for which they are responsible and which they manage,
3. støtter Kommissionens opfattelse, at medlemsstaterne i pensionsspørgsmål i grænseoverskridende situationer til tider handler i strid med EF-retten, og opfordrer Kommissionen til hurtigt at indbringe sager for Domstolen på grundlag af EF-traktatens artikel 226 i tilfælde af forskelsbehandling på skatteområdet i forbindelse med grænseoverskridende ydelse af arbejdsmarkedsorienterede pensioner og indtil da at forberede andre foranstaltninger, herunder lovgivningsmæssige, hvis den konstaterer, at der ikke opnås tilstrækkelig fremgang;
Concurs with the Commission’s analysis that Member States sometimes act in contravention of EC law regarding participation in pension schemes in cross-border situations; calls on the Commission to initiate proceedings as soon as possible before the European Court of Justice on the basis of Article 226 of the EC Treaty in response to every case of tax discrimination regarding cross-border pension entitlements, and in the mean time to prepare other measures, including legislation, if it notes that insufficient progress has been made;
7. anmoder Kommissionen og det kompetente udvalg i forbindelse med direktivet om gensidig bistand om hurtigst muligt at sætte forslaget om automatisk dataudveksling i kraft;
Calls on the Commission and the relevant Committee under the Mutual Assistance Directive to make the proposal for automatic exchange of information operational as soon as possible;
Pensioner er et vigtigt spørgsmål i EU.
Pensions are an issue of major concern for the EU.
En del af den ekstensive behandling af pensionsspørgsmålet er også den skattemæssige behandling.
One aspect of the extensive treatment which has been given to the pensions topic relates to their tax treatment.
For overskuelighedens skyld inddeles pensionsordningerne i tre søjler.
For purposes of clarity, old-age pension schemes are divided into three pillars.
Første søjle er de lovpligtige socialsikringsordninger, hvor deltagelse gennemgående er obligatorisk.
The first pillar consists of statutory schemes, in which participation is generally compulsory.
Anden søjle er de arbejdsmarkedsorienterede ordninger, der består af aftaler mellem arbejdsgivere og arbejdstagere; deltagelse er til tider obligatorisk.
The second pillar consists of schemes linked to the worker’s employment or occupation, agreed between employer and employee; participation may in some cases be compulsory.
Tredje søjle er frivillige, individuelle investeringer i pension.
The third pillar comprises voluntary, individual investments for old age pension provision.
Stigningen i befolkningens gennemsnitsalder stiller medlemsstaterne over for en udfordring.
The increasing ageing of the population, leading to a top-heavy age structure, presents the Member States with a challenge.
Selv om tidsperspektiver og omfang er forskellige fra medlemsstat til medlemsstat, forudser man et maksimum i antallet af pensionister mellem 2030 og 2040.
Although the duration and extent of the problem varies from one Member State to another, a peak in the number of retired people is expected to be reached between 2030 and 2040.
Anden søjle vil, selv om den er forskelligt udviklet i de enkelte medlemsstater, spille en stadig vigtigere rolle i forbindelse med væksten i gennemsnitsalder.
The second pillar - although the extent to which it is developed from one Member State to another - will play an increasingly important role in relation to this ageing phenomenon.
Et vigtigt element i pensionsordningerne er den skattemæssige behandling.
An important factor in old age provision is the tax treatment of pension schemes.
Også her er der forskelle mellem de enkelte medlemsstater, men de fleste fremmer pensionsopsparing.
Here, too, treatment varies from one Member State to another, but most Member States grant tax concessions for the accumulation of pensions.
Sådanne lettelser udgør ofte væsentlige elementer i skattesystemerne og hænger tæt sammen med de sociale sikringsordninger.
These concessions often form an integral part of the tax system and are closely linked to the social security schemes.
På grund af den voksende arbejdsmobilitet vil pensionsopsparingen stadig oftere ske i mere end ét land.
Thanks to increasing worker mobility, the accumulation of pensions in the EU will increasingly take place in more than one country.
Årsagen er ikke alene den ændrede arbejdsstruktur, men også at aktiviteterne i stadig mindre omfang er geografisk bundet.
This is caused not only by a changing work culture but also by the fact that jobs are less and less bound to one place.
Forskellene mellem pensionssystemerne i medlemsstaterne og forskellene i skattemæssig behandling af pensionsopsparing har vist sig at være en enorm vanskelighed for ændring af arbejdsland.
The difficulty of coordinating pension schemes in the Member States, and the difference in the tax treatment of pension contributions, seems to present an enormous obstacle to changing one’s country of work.
Tillægger man de arbejdsmarkedsorienterede pensioner en vigtig rolle i forbindelse med løsning af de forestående problemer med ændret aldersfordeling, kan man ikke betragte disse løsrevet fra den skattemæssige behandling og fra de internationale hindringer.
If occupational pensions are seen as having an important role to play in cushioning the future problems related to the ageing of the population, this cannot be divorced from their treatment for tax purposes and from the obstacles to this at international level.
For så vidt angår de fleste retsakter om skat, kræves der enstemmighed på EU-plan.
For most tax legislation, unanimity is required at EU level.
Dette gælder også skatteforanstaltninger vedrørende pensioner.
This also applies to tax measures relating to pensions.
Harmonisering nås derfor kun vanskeligt ad denne vej.
It will therefore be hard to achieve harmonisation by that route.
Medlemsstaterne fremmer arbejdsmarkedsorienterede pensionsordninger, da disse er en form for fremtidige indkomstkilder med kollektiv karakter.
Member States allow tax concessions for occupational pension funds because they constitute a future form of collective income provision.
Det forholder sig anderledes for ordninger under tredje søjle, der er vanskelige at skelne fra andre investeringsprodukter.
The situation is different with the third pillar schemes which are hard to distinguish from regular investment products.
Derfor gør medlemsstaterne ofte forskel i den skattemæssige behandling og stiller i den forbindelse betingelser om ordningernes indhold og art. Men disse krav er imidlertid ofte også meget forskellige.
Consequently Member States often draw a distinction in their tax treatment, and impose conditions regarding the content and quality of these schemes.
Forhold, der kan være forskellige fra medlemsstat til medlemsstat er f.eks.:
However, these conditions, too, often diverge considerably.
Behandling af tilbagekøb af pensioner, ydelsens størrelse, pensionsalder, kredsen af begunstigede og den erhvervsøkonomiske kontrol.
The factors which may differ from state to state include the treatment of pension redemption, the level of provision, pensionable age, the group of beneficiaries and prudential supervision.
Da kravene kan variere så stærkt fra medlemsstat til medlemsstat, kan der opstå problemer i forbindelse med gensidig anerkendelse.
Because the requirements can vary considerably from one Member State to another, problems may arise with mutual recognition.
Således er det muligt, at en arbejdsmarkedsorienteret pension i én medlemsstat nok opfylder betingelserne, men alligevel ikke giver rettigheder i en anden.
It is thus possible that an occupational pension which meets the requirements in one Member State does not qualify in another.
Åben koordinering og fremskridt
Open coordination and progress
Da vejen over lovgivning som ovenfor anført er vanskelig, må medlemsstaterne søge løsninger via åben koordinering.
Because the legislative route is a difficult one, as we have seen, Member States must try to find a solution by way of open coordination.
Åben koordinering vil her sige, at der fastlægges fælles aftalte målsætninger, og at medlemsstaterne udveksler erfaringer med "best practice", idet der udvikles indikatorer og benchmarks og aftales årlige rapporter om udviklingen.
Open coordination in this connection means that mutually agreed objectives are set, and Member States exchange best practices, developing indicators and benchmarks and agreeing on annual progress reports.
Der må udarbejdes målsætninger på følgende områder:
The objectives which need to be worked out relate to:
A. indførelse i alle medlemsstater af et EET-system (se nedenfor), koordinering af skattens form og størrelse samt af eventuelle indbyrdes mellemregninger og overgangsforanstaltninger;
A. introduction in all Member States of an EET system (see below), coordination regarding the form and extent of tax levying, and possibility of mutual adjustments and transitional measures;
B. gensidig anerkendelse af arbejdsmarkedsorienterede pensionsordninger og kontrollen hermed, inklusive afstemning af vilkårene for skattefordele;
B. mutual recognition of occupational pension schemes and supervision of such schemes, including the coordination of conditions for tax concessions;
C. automatisk dataudveksling og støtte til opkrævning;
C. automatic exchange of information and assistance with collection;
D. godkendelse af fradrag for pensionsbidrag i grænseoverskridende situationer og af vilkårene herfor;
D. possibility of, and conditions for, deductability in respect of participation in a pension scheme in cross-border situations;
E. fjernelse af skattemæssige hindringer for overførsel af opsparede pensionsrettigheder.
E. elimination of tax barriers for the transfer of accumulated pension rights.
Kommissionen bør foretage en analyse af de bilaterale og multilaterale aftaler om dobbeltbeskatning, hhv. skattefritagelse, og af drøftelserne i OECD-sammenhæng.
The Commission should carry out an analysis of the bilateral and multilateral agreements for the prevention of double taxation and non-taxation, and the state of discussions in the OECD.
Dette kunne være forberedelsen til et eventuelt forstærket samarbejde mellem en række medlemsstater, hvilket Nice-traktatændringerne giver mulighed for.
This could form the preparatory work for a possible process of increased cooperation between a number of Member States, of the type made possible by the Treaty amendments of Nice.
Kommissionen bør i den forbindelse udarbejde et forslag, som kan behandles og vedtages i samarbejde med Rådet og Europa-Parlamentet.
The Commission should work out a proposal to this end which can be discussed and decided upon in greater detail in cooperation with the Council and Parliament.
Kommissionen bør på grundlag af henstillingerne i denne rapport forberede en handlingsplan til Det Europæiske Råd i Barcelona i foråret 2002, der hænger sammen med de planer, der skal forelægges dér, og med det, der under ledelse af det belgiske formandskab nu forberedes til Det Europæiske Råd i Laeken.
On the basis of the recommendations in this report, the Commission should prepare an action plan for the Barcelona European Council in Spring 2002, as a follow-up to the plans to be set out there and to the current preparations for the Laeken European Council at the initiative of the Belgian Presidency.
Kommissionen må sikre, at der opnås tilstrækkelige fremskridt i forbindelse med opfyldelse af målsætningerne vedrørende bl.a. automatisk informationsudveksling, bistand ved opkrævning og gensidig anerkendelse og kontrol gennem udvikling af et "scoreboard", der justeres hvert halve år.
The Commission must ensure that sufficient progress is made in the achievement of the objectives with regard, inter alia, to the automatic exchange of information, assistance with collection, and mutual recognition and supervision by devising a scoreboard to be adjusted at six-monthly intervals.
EET og ETT
EET and TEE
Med henblik på beskatning af pensioner under anden søjle anvendes det stiliserede EET/TEE-system.
To denote the methods of levying tax on second pillar pensions, the standardised ‘EET/TEE’ * Translator’s note: In the abbreviations EET, ETT and TEE, E=Exempt and T=Taxed.
I Unionen er der i øjeblikket tre systemer, ETT, EET og TEE.
Three types of system are currently in use in the EU: ETT, EET and TEE.
Da ETT er en variant af EET-systemet, behandles i det følgende kun EET og TEE-systemet.
Because the ETT system is a variation on the EET system, only the EET and TEE systems will be discussed here.
Det betyder dog ikke, at der ikke er særlige problemer med ETT-systemet.
This does not mean that there are no problems specific to the ETT system.
EET-systemet er det mest almindelige i EU.
The EET system is the most widespread in the EU.
Systemet giver skattemæssige incitamenter til at opbygge pensionsordninger; gennem skattelettelser tilskyndes arbejdstagerne til at sætte en del af deres indtægt til side til pension.
It gives a fiscal incentive to accumulating an old-age pension; by granting tax a concession, it encourages workers to set aside part of their income.
En fordel for arbejdstagerne er, at skatten betales ved udbetalingen og dermed via indtægterne.
One advantage for the employee is that the tax is levied on payment of the pension and can thus be paid from the yield on investment.
Internationalt er der den ulempe ved EET-systemet, at skattefradraget i opbygningsfasen ikke behøver at blive kompenseret med beskatning i samme stat i udbetalingsfasen.
In an international context the disadvantage of the EET system is that the exemption granted at the accumulation stage has to be counterbalanced for by a tax levied by the same state at the payment stage.
TEE-systemet anvendes i to medlemsstater.
The TEE system is used in two countries of the EU.
Det indbærer, at alt beskattes som indkomst uanset om det er til rådighed eller ej.
Its characteristic is that everything which is earned is taxed as income, whether or not it is disposable.
Ved TEE-systemet beskatter myndighederne rettighederne og opnår derved højere skatteindtægter nu på bekostning af fremtidige skatteindtægter.
Under the TEE system the government taxes at the point of entitlement and thus enjoys higher tax yields now at the cost of renouncing higher tax yields in the future.
TEE-systemet tilskynder ikke specielt arbejdstagerne til deltagelse i pensionsordninger.
The TEE system does not particularly encourage old age provision.
Det er blevet hævdet, at EET- og TEE-systemet i princippet er ens, når det definitive resultat bliver enten EET eller TEE.
There is plenty of evidence that the EET and TEE systems are substantially the same when the final outcome is either only EET or only TEE.
Her overses imidlertid forskellen ved de to systemet på internationalt plan, og for så vidt angår virkningerne.
This, however, fails to take account of the difference of the two systems in an international context and in their effects.
Selv om et universelt TEE-system skulle løse problemerne på internationalt plan, for så vidt angår sammenhængen mellem ydet skattefradrag på den ene side og beskatning på den anden side, er der alvorlige problemer forbundet med det.
Although a universal TEE system would resolve problems in an international context with regard to correspondence between tax concessions granted on the one hand and levying of taxation on the other; there are serious objections to the TEE system.
Et problem, der ikke er af principiel-teoretisk art, men snarere af praktisk, er det forhold, at 14 af de 15 medlemsstater allerede anvender et EET/ETT-system, mens kun Tyskland og Luxembourg anvender et TEE-system.
One objection - not of principle or theory but on the contrary a practical objection - is that 13 of the 15 Member States already have an EET/ETT system, with only Germany and Luxembourg using a TEE system.
Det vil være enklere for to lande at skifte til et EET-system end for 14 lande at skifte til et TEE-system.
It would be easier for 2 countries to switch to an EET system than for 13 countries to go over to a TEE system.
Derudover har EET-systemet de ovenfor anførte fordele med udskydelse af skatteindtægterne, skattemæssige incitamenter til at spare op til alderdommen, og at skatten skal betales af de midler, der udbetales.
In addition the EET system, as we have seen, has the advantage of postponing the point at which the tax income is generated, giving people a financial incentive to save for their old age and enabling the tax to be levied on income which has already begun to flow.
Kommissionens bemærkning om, at overgang til et EET-system ikke løser alle problemer, er korrekt.
Your rapporteur concurs with the Commission’s comment that switching to an EET system will not do away with all the problems.
Men hvis alle medlemsstater går over til et EET-system, reduceres muligheden for skatteunddragelse, da det ikke længere vil være muligt for de skattepligtige helt at undgå beskatning.
However, if all Member States were to go over to an EET system, tax evasion induced by differing tax systems would be reduced, for it would no longer be possible for taxpayers completely to shake off a tax demand.
Da overgang fra et TEE-system til et EET-system kræver tid, er det nødvendigt at finde løsninger på kort sigt.
Because it would take time to switch from a TEE to an EET system, it is necessary to seek for short-term solutions.
En af de mulige løsninger er den aftale mellem Nederlandene og Portugal, som Kommissionen nævner.
One solution which offers itself is the Netherlands-Portugal agreement given as an example by the Commission,.
Ulempen ved denne løsning er, at aftaler må genforhandles, og at der kræves velvilje af forhandlingspartnerne.
The disadvantage of this solution is that agreements must be re-negotiated and that there must be good will on the part of the negotiating parties.
Kommissionen må spille en koordinerende rolle på dette punkt.
The Commission will have to play a coordinating role in this connection.
For at sikre fremskridt på kort sigt er det nødvendigt, at medlemsstaterne giver de oplysninger, der er nødvendige for at kunne effektuere skattekrav.
In order to show some progress in the short term it is necessary for Member States to provide the information necessary to enable tax demands to be effected.
Kommissionen stiller forslag om at sikre automatisk informationsudveksling på grundlag af artikel 3 og artikel 1, stk. 1, i direktivet om gensidig bistand.
The Commission proposes a way in which the automatic exchange of information could be achieved on the basis of Article 3 in conjunction with Article 1(1) of the Mutual Assistance Directive.
Dette forslag bør behandles i et udvalg, der oprettes i henhold til artikel 9, stk. 1, i direktivet om gensidig bistand.
This proposal would have to be discussed in a committee set up pursuant to Article 9(1) of the Mutual Assistance Directive.
Medlemsstaterne har ikke givet udtryk for, at indførelse af automatisk informationsudveksling, således som foreslået, ikke skulle være mulig.
Member States have not indicated that the introduction of an automatic exchange of information in the form proposed would not be possible.
Dette kræver ingen særlige lovgivningsmæssige foranstaltninger, og der synes ikke at være noget, der hindrer en hurtig indførelse.
No further legislative measures are needed for this, and there would appear to be no obstacle to its rapid introduction.
Gensidig bistand til opkrævning er et logisk supplement til overdragelse af informationer med henblik på effektuering af et krav om beskatning.
Mutual assistance in tax collection is a logical corollary to the provision of information needed to effect a tax demand.
Kommissionen søger grundigt at dokumentere, at det allerede på grundlag af gældende fællesskabsret ikke er berettiget at nægte fradrag (for EET-stater) for deltagelse i en pensionskasse i en anden medlemsstat.
The Commission goes to great lengths to show that there is no justification even under existing EC law for refusal of deductibility (for EET states) in respect of participation in a pension fund in another Member State.