natgillin/translations-raw huggingface dataset:
Kommissionen behandler i den forbindelse indgående domme fra Domstolen og erklærer, at nægtelse af fradrag er uberettiget for lande med et EET- eller ETT-system.
The Commission sets out a detailed discussion of judgments of the Court of Justice and explains that refusal of deductibility for contributions would be disproportionate for countries with an EET or ETT system.
Ordføreren støtter denne konklusion, men Kommissionen angiver ingen tidsfrist for, hvornår den påtænker at indlede fjernelse af disse uberettigede foranstaltninger.
Your rapporteur agrees with this conclusion, but the Commission gives no indication of when it plans to start doing away with these disproportionate measures.
Kommissionen må skabe klarhed på dette punkt.
The Commission must make this clearer.
At bekæmpe uberettigede foranstaltninger via Domstolen vil kun skabe negativ integration.
Combating disproportionate measures by means of judgments of the Court of Justice will only bring about negative integration.
Domstolen vil forbyde uberettigede foranstaltninger, men det er ikke dens opgave at erstatte disse med noget andet.
The Court will ban disproportionate measures, but it is not its task to replace these with anything.
Dette understreger vigtigheden af, at medlemsstaterne når frem til en løsning via åben koordinering.
This underlines once again the fact that the Member States have an interest in finding a solution by means of open coordination.
Gensidig anerkendelse
Mutual recognition
På ét fælles marked er der ikke plads til forskelle baseret på etableringssted.
In a single Community market there is no place for differences based on place of establishment.
Heraf følger, at medlemsstaterne skal fjerne skattemæssige hindringer, der umuliggør international (og national) overførsel af opsparede pensionsrettigheder.
It follows from this that Member States should have to abolish fiscal obstacles which render impossible the international (or national) transfer of accumulated pension rights.
Dette under hensyntagen til de særlige krav, medlemsstaterne stiller til pensioner under anden søjle, og til deres ret til at hindre misbrug af reglerne og skatteunddragelse.
This is subject to any specific requirements which the Member States impose on second pillar pensions and to the right of Member States to prevent the abuse of rules and tax evasion.
Fælleseuropæisk pensionskasse
Pan-European pension fund
Industriens forslag om fælleseuropæiske pensionskasser er en løsning for en meget begrænset gruppe arbejdstagere i EU.
The industry’s proposal for a pan-European pension fund would provide a solution for a very restricted group of workers in the EU.
Det medfører, at blot administrative hindringer skal udjævnes, og fritager således ikke Kommissionen og medlemsstaterne fra pligten til også at løse de materielle problemer.
This would only lead to the elimination of administrative barriers and would thus not absolve the Commission and Member States from the duty of tackling the substantive problems.
Ikke desto mindre er det et hensigtsmæssigt første skridt, fordi man kan begynde hermed på kort sigt, og fordi stadig flere virksomheder har aktiviteter i forskellige lande i Europa.
Still, it is a sensible first step, since it will make it possible to make a start in the short term, and because more and more firms are now doing business in various countries of Europe.
10.oktober 2001 UDTALELSE FRA UDVALGET OM BESKÆFTIGELSE OG SOCIALE ANLIGGENDER
10 October 2001 OPINION OF THE COMMITTEE ON EMPLOYMENT AND SOCIAL AFFAIRS
om Kommissionens meddelelse om afskaffelse af skattemæssige hindringer for grænseoverskridende ydelse af arbejdsmarkedsorienteret pension
on the Commission Communication: the elimination of tax obstacles to cross-border provision of occupational pensions
Rådgivende ordfører: Bartho Pronk
Draftsman: Bartho Pronk
På mødet den 17. maj 2001 valgte Udvalget om Beskæftigelse og Sociale Anliggender Bartho Pronk til rådgivende ordfører.
The Committee on Employment and Social Affairs appointed Bartho Pronk draftsman at its meeting of 17 May 2001.
På møder den 20. september og 9. oktober 2001 behandlede udvalget udkastet til udtalelse.
It considered the draft opinion at its meetings of 20 September and 9 October 2001.
På sidstnævnte møde vedtog det nedenstående konklusioner (for: 23; imod: 0; hverken/eller: 2).
At the last meeting it adopted the following conclusions by 23 votes with 2 abstentions.
I afstemningen deltog: Winfried Menrad (formand), Bartho Pronk (rådgivende ordfører), Jan Andersson, Regina Bastos, Theodorus J.J. Bouwman (for Ian Stewart Hudghton), Alejandro Cercas, Ilda Figueiredo, Marie-Hélène Gillig, Anne-Karin Glase, Koldo Gorostiaga Atxalandabaso, Richard Howitt (for Proinsias De Rossa), Stephen Hughes, Ioannis Koukiadis, Jean Lambert, Elizabeth Lynne, Toine Manders (for Luciano Caveri), Thomas Mann, Manuel Medina Ortega (for Elisa Maria Damião), Claude Moraes, Mauro Nobilia, Manuel Pérez Álvarez, Herman Schmid, Helle Thorning-Schmidt, Ieke van den Burg og Barbara Weiler.
The following took part in the vote: Winfried Menrad, acting chairman; Bartho Pronk, draftsman; Jan Andersson, Regina Bastos, Theodorus J.J. Bouwman (for Ian Stewart Hudghton), Alejandro Cercas, Ilda Figueiredo, Marie-Hélène Gillig, Anne-Karin Glase, Koldo Gorostiaga Atxalandabaso, Richard Howitt (for Proinsias De Rossa), Stephen Hughes, Ioannis Koukiadis, Jean Lambert, Elizabeth Lynne, Toine Manders (for Luciano Caveri), Thomas Mann, Manuel Medina Ortega (for Elisa Maria Damião), Claude Moraes, Mauro Nobilia, Manuel Pérez Álvarez, Herman Schmid, Helle Thorning-Schmidt, Ieke van den Burg and Barbara Weiler.
Den utilstrækkelige koordinering ved beskatningen af arbejdsmarkedsorienterede pensioner udgør en væsentlig hindring for arbejdstagernes fri bevægelighed og hindrer derudover gennemførelsen af et virkeligt indre marked inden for arbejdsmarkedsorienteret pension.
Inadequate coordination of the taxation of occupational pension schemes significantly hampers the freedom of movement of workers and also prevents the creation of a genuine single market in occupational pension schemes.
Problemets kerne er en manglende ensartet fremgangsmåde ved valg af skatteberegningsgrundlaget : Principielt kan beskatningen enten ske på grundlag af bidragene, investeringsafkastet eller af betalingen af ydelser .
The basic problem is the absence of a uniform approach to the choice of the basis for assessment of taxes : in principle, taxation may be levied either on the contributions or the income from investments or the benefits paid out .
Da nogle medlemsstater beskatter bidrag, andre derimod ydelserne, resulterer dette nødvendigvis i dobbeltbeskatning hhv. ikke-beskatning af vandrende arbejdstagere eller personer, der som pensionist flytter til en anden medlemsstat.
The fact that some Member States tax contributions while others tax benefits necessarily leads to a double taxation – or non-taxation – of migrant workers or persons who choose to retire in another Member State.
Kommissionen har allerede i 1992 i forbindelse med et forslag til direktiv om grænseoverskridende investeringer og pensionsfonde forelagt forslag til en skatteharmonisering; ganske vist blev disse i betragtning af Rådets afvisende holdning senere trukket tilbage.
In 1992 the Commission put forward proposals for tax harmonisation as part of a draft directive on cross-border investments and pension funds; however, given the negative attitude of the Council, these proposals were later withdrawn.
Det forslag til direktiv om pensionsfonde ( KOM(2000) 507 ), som Rådet for nylig har forelagt (og som er blevet behandlet i udvalget), udelader derfor fuldstændigt skattemæssige aspekter.
The proposal on pension funds ( COM(2000) 507 ) recently submitted by the Commission (and discussed by the committee) thus totally excludes fiscal aspects.
Denne meddelelse supplerer derfor det nævnte forslag til direktiv og er et forsøg på at løse problemet med beskatningen af arbejdsmarkedsorienterede pensioner, uden at der til dette formål blev forelagt et selvstændigt direktiv.
The communication under review therefore completes the proposal for a directive and seeks to solve the problem of the taxation of occupational pension schemes without actually creating a specific directive.
Kommissionen sætter derfor sin lid til Domstolen, der forbyder skattemæssig forskelsbehandling af indenlandske og udenlandske pensionskasser under henvisning til fri bevægelighed for tjenesteydelser.
The Commission has pinned its hopes on the European Court of Justice which prohibits the unequal tax treatment of domestic and foreign providers of pension benefits on the grounds that it is incompatible with the freedom to provide services.
Meddelelsens indhold
Contents of the Communication
Meddelelsen indeholder fire vigtige punkter:
The Communication makes four basic points:
Med hensyn til beregningsgrundlaget foreslår Kommissionen en ensartet anvendelse af det i de fleste medlemsstater allerede anvendte EET-system (Bidrag og investeringsindtægter samt kapitalgevinster for de pågældende pensionskasser fritaget for beskatning, ydelser skattepligtige).
As far as the basis for tax assessment is concerned, the Commission recommends the uniform implementation of the EET system (Exempt contributions, Exempt investment income and capital gains of the pension institution, Taxed benefits).
I forbindelse med bilaterale skatteaftaler ved systematisk anvendelse af OECD-modelkonventionen, der indeholder princippet om beskatning i bopælslandet, ville de groveste tilfælde af dobbeltbeskatning hhv. ikke-beskatning kunne undgås.
Taken in conjunction with bilateral tax agreements with the systematic implementation of the OECD model which is based on the principle of taxation in the country of residence, this would mean that the most egregious cases of double or non-taxation could be avoided.
Kommissionen henviser til Domstolens retspraksis Jf. navnlig Safir-sagen, Bachmann-sagen og Wielockx-sagen. , hvorefter forskel i skattebehandlingen af udenlandske pensionsordninger i forhold til indenlandske er i modstrid med EU-traktaten og konkluderer heraf, at det ikke er nødvendigt med et udtrykkeligt forbud i form af et direktiv for at bekæmpe denne situation.
The Commission refers to the jurisprudence of the European Court of Justice See in particular the 'Safir', 'Bachmann' and 'Wielockx' cases. according to which the unequal tax treatment of foreign pension schemes compared with domestic pension schemes is in violation of the EU Treaty and concludes that there is no need for a specific ban in a directive to combat this situation.
Kommissionen agter derimod at føre tilsyn med de nationale reglers retmæssighed og i givet fald indgive klage ved Domstolen.
The Commission has announced that it will scrutinise the legality of national rules and, where necessary, initiate proceedings with the European Court of Justice.
Kommissionen erkender, at medlemsstaterne er bekymret for, at åbningen af markedet inden for den anden søjle kunne vanskeliggøre gennemførelsen af nationale skattebestemmelser.
The Commission understands that Member States are concerned that the opening of the market in the second pillar area could hamper implementation of national and fiscal legislation.
Medlemsstaterne kræver af indenlandske pensionskasser, at de informerer nationale skattemyndigheder om samtlige udbetalinger af pensionsydelser, og i nogle tilfælde skal disse pensionskasser også tilbageholde en kildeskat.
Member States require domestic pension institutions to inform national tax authorities of any payment of pension benefits and in some cases to deduct tax at source.
Dette er ikke uden videre givet, når folk med bopæl i landet får mulighed for at tilslutte sig udenlandske pensionsordninger.
This is not necessarily the case if residents have the opportunity to join foreign pension schemes.
Her foreslår Kommissionen en effektiv anvendelse af direktivet om gensidig bistand fra 1997, der allerede indeholder en automatisk informationsudveksling(!).
The Commission proposes that the Mutual Assistance Directive of 1977 which already provides for the automatic exchange of information (!) should be effectively implemented.
Det mest nyskabende aspekt i meddelelsen er forslaget om oprettelse af fælleseuropæiske pensionskasser.
The most innovative aspect of the communication is the proposal to create pan-European pension institutions.
Ordførerens holdning
Position of draftsman
Ordføreren bifalder principielt Kommissionens forslag.
The draftsman in principle welcomes the Commission's proposals.
Han bemærker imidlertid, at der her aldeles ikke er tale om nye ideer, og at det derfor vil kræve en særlig indsats fra Kommissionen, hvis den skal tilføre sit forslag ”nyt liv”.
He would, however, like to point out that the ideas it contains are not new and that the Commission will therefore need to make special efforts to inject new life into its proposals.
Han opfordrer derfor Kommissionen til hurtigst muligt at forelægge konkrete planer til gennemførelse af de bebudede foranstaltninger.
He therefore calls on the Commission to submit plans to transpose as soon as possible the measures that have been announced.
15.oktober 2001 UDTALELSE FRA UDVALGET FOR ANDRAGENDER
15 October 2001 OPINION OF THE COMMITTEE ON PETITIONS
om Kommissionens meddelelse til Rådet, Europa-Parlamentet og Det Økonomiske og Sociale Udvalg om afskaffelse af skattemæssige hindringer for grænseoverskridende ydelse af arbejdsmarkedsorienteret pension
on the Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee on the elimination of tax obstacles to the cross-border provision of occupational pensions
Rådgivende ordfører: Astrid Thors
Draftsman: Astrid Thors
På mødet den 13. september 2001 valgte Udvalget for Andragender Astrid Thors til rådgivende ordfører.
The Committee on Petitions appointed Astrid Thors draftsman at its meeting of 13 September 2001.
På møder den 10. og 11. oktober 2001 behandlede udvalget udkastet til udtalelse.
It considered the draft opinion at its meetings of 10 and 11 October 2001 it considered the draft opinion.
På mødet den 10. oktober 2001 vedtog det enstemmigt nedenstående konklusioner.
At its meeting of 10 October 2001 it adopted the following conclusions unanimously.
Til stede under afstemningen var: Vitaliano Gemelli (formand), Astrid Thors (rådgivende ordfører), Felipe Camisón Asensio, Carlos Costa Neves, Laura González Álvarez, Margot Keßler, Jean Lambert, Ioannis Marinos, Miguel Angel Martínez Martínez (for María Sornosa Martínez), Jens Dyhr Okking (for Véronique Mathieu) og Christian Ulrik von Boetticher.
The following were present for the vote: Vitaliano Gemelli (chairman), Astrid Thors, (rapporteur), Felipe Camisón Asensio, Carlos Costa Neves, Laura González Alvarez, Margot Kessler, Jean Lambert, Ioannis Marinos, Miguel Angel Martinez Martinez (for Maria Sornosa Martínez), Jens Dyhr Okking (for Véronique Mathieu), Christian Ulrik von Boetticher.
I. De betydelige omdannelser, ændringer, ja, omvæltninger i vore samfund, der bliver stadig mere forbundne, gensidigt afhængige og "internationaliserede", skaber nye problemer, som kræver nye løsninger.
I. The profound transformations, changes and upheavals affecting our societies, which are increasingly interconnected, interdependent and 'internationalised', are creating fresh problems to which fresh solutions must be found.
Blandt disse ændringer kan fremhæves:
These changes include:
a) den stigende internationalisering af tjenesteydelser og kapital i hele verden
(a) the progressive internationalisation of services and capital throughout the world;
b) tilstedeværelsen af multinationale virksomheder, som "flytter" og spreder produktionsaktiviteter til forskellige dele af den "udviklede" verden eller den "nye" verden
(b) the presence of transnational companies which 'delocalise' and spread productive activities in different countries of the 'industrialised' or 'newly emerging' world;
c) arbejdstagernes frie bevægelighed inden for det europæiske område
(c) the free movement of workers within the European space;
d) internationale virksomheders stigende udnyttelse af den fri udveksling af tjenesteydelser og arbejde, der ikke kræver, at leverandørerne ændrer hjemsted
(d) growing recourse by international companies to freedom to supply services and labour without any change in residence of suppliers;
e) det stigende antal grænsearbejdere i Den Europæiske Union
(e) the growing number of cross-border workers in the Union;
f) pensionisters flytning til fjerntliggende, varme og – hvorfor ikke – eksotiske lande – med henblik på en "lang og lykkelig pensionisttilværelse".
(f) the selection by pensioners of residences - with a view to 'a long and happy' retirement - in remote, warm and even exotic countries.
Disse "lykkelige pensionister" har imidlertid alt for ofte problemer med deres arbejdsmarkedsorienterede pensioner, enten med at få dem overført til tredjelande eller med dobbeltbeskatning.
However, these 'lucky pensioners' are all too often confronted with problems regarding their occupational pension entitlement concerning transfer outside the Union or dual taxation.
Et stort og stigende antal andragender til Europa-Parlamentet drejer sig om dette problem og opfordrer os til at rette op på det, som af den almindelige arbejdstager ofte ses som en "uretfærdighed", fordi det medfører, at pensionistens ofte beskedne midler nedskæres og mindskes.
A large and growing number of petitions to the European Parliament are concerned with this problem, calling on it to remedy what is all too often perceived by a worker as an 'injustice' resulting in his frequently modest resources being eaten away and diminished.
Kommissionens meddelelse lader til at komme på det rette tidspunkt, og Udvalget for Andragender forholder sig meget positivt til den.
The Commission communication would appear to have come at the right moment and the Committee on Petitions is strongly in favour.
Man bemærker navnlig en betydelig ændring i Kommissionens holdning, som den giver udtryk for i de nedenstående konklusioner.
However, the Commission's position shifts significantly its conclusions.
Udvalget for Andragender erindrer om, at det har modtaget et stort antal andragender, og det har som eksempel vedføjet nogle sammendrag og titler som bilag.
The Committee on Petitions has received a large number of petitions of which a number of summaries and titles are annexed In English only. .
Antal af og eksempler på andragender vedrørende udbetaling af pension på tværs af grænser:
Number of petitions received concerning cross border retirement arrangements:
563 andragender i løbet af de sidste ti år
563 for the last ten years
84 andragender i løbet af denne valgperiode
84 petitions during the current electoral term
14 andragender vedrørende Finland og Sverige
14 petitions from Finland and Sweden
Nationale regler, der gør fradragsretten for pensions- og livsforsikringsbidrag betinget af, at disse bidrag betales til en pensionskasse med hjemsted på det nationale område, strider mod disse artikler.
National rules making the deductibility of pension and life assurance contributions conditional on them being paid to a pension fund established on national territory are an infringement of these articles.
Der bør sondres mellem to situationer: fastboende arbejdstagere (dvs. arbejdstagere som forbliver i en medlemsstat) og vandrende arbejdstagere.
It is necessary to establish a distinction between two different cases: 'stationary' workers (those remaining within a Member State) and migrant workers.
Når borgere med bopæl i en medlemsstat tilmelder sig en udenlandsk ordning, kan medlemsstaten - således som fællesskabsretten er udformet i øjeblikket - kræve, at ordningen opfylder betingelserne for skattemæssig godkendelse for så vidt angår ydelsernes art og størrelse, pensionsalderen, berettigede pensionsmodtagere og lignende acceptable betingelser.
Where citizens resident in a Member State subscribe to a foreign scheme, the Member State may, under current Community law, require that scheme fulfil the necessary conditions for tax concessions regarding the nature and amount of benefits, retirement age, the beneficiaries and other relevant conditions.
Hvis der er tale om borgere, som allerede hører ind under en ordning, der i hjemlandet er godkendt til skattemæssige formål og derefter, ofte midlertidigt, flytter til en anden medlemsstat, kan værtsmedlemsstaten ikke nægte at indrømme skattefritagelse for bidrag betalt til den udenlandske ordning med den begrundelse, at ordningen ikke opfylder dens betingelser for skattemæssig godkendelse.
Regarding citizens who are already members of a scheme enjoying tax concessions in their country of origin and who leave, frequently temporarily, to live in another Member State, the host Member State may not refuse to accord a tax deduction in respect of contributions to a foreign scheme on the grounds that the scheme does not fulfil the conditions established for tax concessions.
I overensstemmelse dermed er det Kommissionens opfattelse, at nationale regler, som afviser ligebehandling af pensionsordninger, der administreres af pensionskasser med hjemsted i andre medlemsstater, strider mod traktaten.
Accordingly, the Commission considers that national rules refusing equal treatment for retirement schemes administered by bodies established in other Member States infringe the Treaty.
Medlemsstaterne skal sikre, at de indrømmer samme skattefradrag for bidrag til indenlandske pensionskasser og til tilsvarende pensionskasser med hjemsted i andre medlemsstater.
Member States must ensure that the same tax deductions are accorded for contributions paid to national retirement schemes and those established in other Member States.
Tilsvarende skal der indrømmes ligebehandling i forbindelse med enhver udbytteskat og i forbindelse med den skattemæssige behandling af ydelser.
Equal treatment should also be accorded regarding all taxes on returns and the taxation of benefits.
Kommissionen vil føre tilsyn med medlemsstaternes nationale regler og tage de fornødne skridt til at sikre effektiv overensstemmelse med EF-traktatens grundlæggende friheder, herunder indbringe sagen for Domstolen på grundlag af EF-traktatens artikel 226.
The Commission will monitor national rules adopted by the Member States and take the necessary measures to ensure that they comply fully with the Treaty, if necessary referring the matter to the Court of Justice under Article 226 of the EC Treaty.
Udvalget for Andragender opfordrer Udvalget om Økonomi og Valutaspørgsmål, som er korresponderende udvalg, til at optage følgende i det beslutningsforslag, det vedtager:
The Committee on Petitions calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following points in its motion for a resolution:
5. mener, at problemet med medlemsskab af udenlandske pensionsordninger for de arbejdstagere, der har bopæl i en af medlemsstaterne, bør undersøges yderligere, da sådanne ordninger somme tider er fordelagtige, men også skaber hindringer og problemer i forbindelse med modtagelse af pensionsydelser;
Considers that the problem of membership of foreign pension schemes for workers resident in a Member State of the Community should be considered in further detail since, while they are sometimes advantageous, they do sometimes raise obstacles and difficulties concerning enjoyment of the pension entitlements;
Sammendrag af nogle andragender om dobbeltbeskatning og pensionerede personer
Summary of a selection of relevant petitions
- Andragende 888/2000 af Stig Beijar, finsk statsborger, om dobbeltbeskatning af pensioner
- Petition No 888/2000 by Mr Stig Beija (Finnish) concerning the dual taxation of pensions
Resultatet af dobbeltbeskatningen af pensionen er, at der kun er et ubetydeligt beløb tilbage til modtageren.
As a result, he is left with only a very small remaining income.
Andrageren anser dobbeltbeskatningen af hans pension for værende i strid med fællesskabsretten.
The petitioner argues that the dual taxation of his pension is an infringement of Community law.