natgillin/translations-raw huggingface dataset:
I overensstemmelse med subsidiaritetsprincippet, og efter at Rådet har truffet afgørelse om en endelig ordning for beskatning af transaktioner inden for Fællesskabet inden udgangen af 2010, bør medlemsstaterne kunne anvende nedsatte momssatser for at styrke og sikre tjenesteydelser, der leveres lokalt, samt deres rolle i den formelle økonomi.
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010 Member States should be able to apply reduced VAT rates in order to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy, Member States.
BETRAGTNING 2 E (ny)
RECITAL 2 E (new)
(2e) Enhver fremtidig ordning for beskatning af transaktioner inden for Fællesskabet bør være gennemskuelig og baseret på administrativ enkelthed.
(2e ) Any future system for the taxation of intra-Community transactions should be transparent and based on administrative simplicity.
Indførelsen af en endelig ordning, hvor medlemsstaterne på grundlag af det manøvrerum, de får til at fastsætte nedsatte momssatser eller fastlægge momsstrukturen, skal være ledsaget og inspireret af hensynet til enkelthed og gennemskuelighed.
The introduction of any definitive system, where Member States, on the basis of the margin of manoeuvre that they will enjoy in terms of fixing reduced VAT rates or deciding on the VAT structure, must be accompanied and guided by considerations of simplicity transparency.
(6) De undtagelser, der er givet til Ungarn og Slovakiet, bør ikke forlænges, fordi disse medlemsstater ikke har anvendt eller ikke længere anvender en nedsat sats.
(6) The derogations granted to Hungary and Slovakia should not be prolonged because those Member States have not applied or no longer apply a reduced rate.
(6) Det bør fremhæves, at de medlemsstater, der ikke har anvendt eller ikke længere anvender de midlertidige momsundtagelsesbestemmelser, der udløb i 2007, bør have mulighed for at anvende disse undtagelsesbestemmelser indtil 31. december 2010.
(6) It should be highlighted that those Member States that have not applied or no longer apply temporary VAT derogations that expired in 2007 should be granted, until 31 December 2010, the opportunity to avail themselves of those temporary derogations.
Det forslag, EP skal afgive udtalelse om, er et klart eksempel på de fremtidige risici og udfordringer i forbindelse med den indirekte beskatning og dennes plads i det indre marked.
The proposal on which the EP is requested to deliver its opinion is a clear example of the risks and challenges lying ahead with regard to indirect taxation and its accommodation within the internal market.
Momssatsernes aktuelle struktur er langt fra en ordning, men snarere et øjebliksbillede af de faktiske momssatser i medlemsstaterne, da harmoniseringen af momssatserne blev iværksat i 1993.
The current structure of the VAT rates, far from being a system, is rather a snapshot of the actual VAT rates prevailing in the Member States at the moment the 1993 VAT harmonisation was undertaken.
Disse blev suppleret med specifikke skræddersyede satser, efterhånden som nye medlemsstater tiltrådte.
To this, further specific, tailor-made rates were added in the successive waves of accession of new Member States.
På den baggrund har Kommissionen konsekvent bekræftet, at virkeliggørelsen af målet om indførelse af et indre marked forudsætter, at der i medlemsstaterne findes lovgivning om omsætningsafgifter, der ikke fordrejer konkurrencevilkårene, og som ikke hindrer den frie bevægelighed for varer og ydelser.
Against this background, the Commission has consistently reaffirmed that the attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services.
Dette mål nås gennem en momsordning, der så vidt muligt eliminerer faktorer, der kunne fordreje konkurrencen, enten på nationalt plan eller fællesskabsplan.
This purpose is served by means of a VAT system, such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level.
Hvad angår momssatser mere specifikt og den manglende politiske enighed i Rådet om, hvordan man når frem til en endelig momsordning på grundlag af beskatning i oprindelseslandet, er der mulighed for en række undtagelser, hvad angår antallet og niveauet af satser i den såkaldte "overgangsperiode".
As regards more specifically VAT rates, and lacking the political agreement at the Council on how to move towards a definitive system of VAT based on taxation in the country of origin, certain derogations concerning the number and the level of rates are possible during the so-called "transitional" period.
I den forbindelse har Parlamentet ved flere lejligheder og helt konsekvent krævet, at medlemsstater, som ønsker det, bør have mulighed for at afprøve, hvorledes en momslettelse for arbejdskraftintensive ydelser vil fungere, og hvilke jobskabende virkninger den vil have.
Within this framework, the Parliament has repeatedly and consistently called for Member States to be authorised to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour intensive services.
Europa-Parlamentet har endvidere ved flere lejligheder påpeget, at overgangsordningen har den fordel, at den er fuldstændig upåvirket af forskelle i momssatserne, da varerne sættes til nulsats i oprindelseslandet og beskattes med den gældende sats i forbrugslandet.
In doing so, the European Parliament recalled several times that the transitional system has the advantage that it is totally unaffected by differences in VAT rates, as goods are zero rated in the country of origin, and taxed at the rate in force in the country of consumption.
For kommercielle transaktioner er der derfor ikke nogen risiko for konkurrencefordrejning.
Thus for business to business transactions, there is no risk of a distortion of competition.
For forbrugertransaktioner er der tilsvarende ringe risiko for fordrejning, da prisforskelle som følge af momssatserne næppe vil medføre en omlægning af handlen i større udstrækning.
Equally, for business to consumer transactions, there is also little risk of distortions as the VAT induced price differences are unlikely to cause major diversions of trade.
Rådet, der erkender et behov for bedre at vurdere virkningen af nedsatte satser, har anmodet Kommissionen om at udarbejder en evalueringsrapport om virkningen af nedsatte satser på ydelser, der leveres lokalt, især med hensyn til jobskabelse, økonomisk vækst og det indre markeds funktion.
The Council, recognising the need for a better understanding of the impact of reduced rates, requested the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.
Eksperimentet med reducerede satser løber foreløbig til den 31. december 2010.
The experiment with reduced rates is currently running until 31 December 2010.
I mellemtiden har Kommissionen forelagt resultatet af denne undersøgelse i sin meddelelse KOM(2007)380 af 4. juli 2007.
In the meantime, the Commission has presented the results of this study in its communication COM(2007)380 of 4 July 2007.
Resultaterne af denne undersøgelse ("Copenhagen Economics Study") behandles nedenfor.
The findings of the study ("the Copenhagen Economics Study") are discussed further below.
Kommissionen erkender nu, at den endelige ordning (dvs. moms baseret på princippet om beskatning i oprindelseslandet) aldrig er blevet indført – og ikke vil blive indført i en overskuelig fremtid.
The Commission recognises now that the VAT "definitive" system (i.e. a VAT based on taxation in the country of origin) has never been adopted and will not be adopted in the foreseeable future.
Med andre ord, det der oprindeligt var tænkt som en overgangsordning, forbliver i kraft, indtil Rådet har truffet en ny - usandsynlig - enstemmig afgørelse.
In other words, what was thought to be "transitional arrangements" will stay in force until a new - unlikely- unanimous decision is adopted by the Council.
Hvad angår de medlemsstater, der blev medlem af EU efter den 1. januar 1995 gælder de midlertidige undtagelser, der følger af tiltrædelsesforhandlingerne, i et mere begrænset tidsrum, dvs. i mange tilfælde indtil udgangen af 2007.
In the case of the Member States which joined the EU after the 1st January 1995 the temporary derogations resulting from the accession negotiations apply for a more limited period of time, i.e. in many cases till the end of 2007.
Nogle undtagelser vedrørende nye medlemsstater er ganske vist omfattet af de generelle bestemmelser om nedsatte satser, men det er en kendsgerning, at nogle medlemsstater må opleve, at deres undtagelser udløber, mens andre fortsat vil kunne drage fordel af dem.
Whilst some of the derogations concerning the new Member States are now covered by the general provisions on reduced rates, it is a fact that some Member States will see their derogations expire whilst others would continue to benefit from them.
Som Kommissionen helt korrekt anfører, skaber denne forskelsbehandling ulige vilkår i medlemsstaterne uden nogen særlig begrundelse og vil helt sikkert skabe uacceptable spændinger som følge af denne urimelighed.
As the Commission states correctly, " this difference in treatment provides unequal opportunities to Member States without any substantial justification and, due to this unfair character, would certainly create unacceptable tensions ".
Forslaget om at forlænge visse undtagelser til den 31. december 2007 har til formål at sikre lige muligheder for medlemsstaterne, mens den generelle vurdering af de reducerede satser er i gang.
Thus the proposal to extend some of the derogations until 31 December 2007 serves the purpose of ensuring equal opportunities amongst Member States whilst the overall assessment of the reduced rates is going on.
Ordførerens vurdering
Assessment by your rapporteur
Den igangværende debat om en strømlining af momssatser indgår i arbejdet hen imod en endelig momsordning på grundlag af beskatning i oprindelseslandet, og det er klart, at det på det tidspunkt ville være nyttigt at have fælles satser med så få undtagelser som muligt, da momsregnskaber og den administrative kontrol ellers ville blive vanskeliggjort.
The current debate on the streamlining of the rates is part of the move towards a definitive system of VAT based on taxation in the country of origin, and it is clear that, at that point, it would be helpful to have a single rate band, with as few derogations as possible, as VAT accounting and controls by administrations otherwise would be quite difficult.
Det er derfor ikke overraskende, at det i undersøgelsen fra Copenhagen Economics bekræftes, at en enkelt momssats er langt det bedste politiske valg ud fra et rent økonomisk synspunkt af mindst to grunde, nemlig at en mindre kompliceret satsstruktur ville give store besparelser i forbindelse med overholdelsesomkostningerne for virksomhederne og skattemyndighederne, og at det for det andet ville reducere fordrejningerne i det indre markeds funktion.
Unsurprisingly, this is confirmed by the Copenhagen Economics Study, which stresses that a single VAT rate is by far the best policy choice from a purely economic point of view, at least for two reasons, namely that a less complicated rate structure would generate substantial savings in compliance costs for business and tax administrations; and, secondly, because it could reduce distortions in the functioning of the internal market.
I den forbindelse understreger ordføreren, at overgangsordningen har den fordel, at den er fuldstændig upåvirket af forskelle i momssatserne, da varerne sættes til nulsats i oprindelseslandet og beskattes med den gældende sats i forbrugslandet.
In this regard, your rapporteur stresses that the transitional system has the advantage that it is totally unaffected by differences in VAT rates, as goods are zero rated in the country of origin, and taxed at the rate in force in the country of consumption.
Som det endvidere understreges i undersøgelsen fra Copenhagen Economics, kan der imidlertid være specifikke fordele ved at operere med nedsat moms i nøje udvalgte sektorer som f.eks. tjenesteydelser, der leveres lokalt .
Moreover, as the Copenhagen Economics Study underlines, there may be specific benefits from operating a reduced VAT in carefully targeted sectors, such as locally supplied services.
Der kan ikke være tvivl om, at uensartede momssatser for tjenesteydelser, der leveres lokalt, ikke indvirker på det indre markeds funktion .
It is undisputed that different VAT rates applied to locally supplied services are of no concern for the functioning of the internal market .
Derfor glæder det ordføreren, at Kommissionen også er af den opfattelse, at der er plads til at give medlemsstaterne mere autonomi i forbindelse med fastsættelsen af nedsatte satser for lokale tjenesteydelser, der ikke kan leveres over store afstande .
Your rapporteur is therefore satisfied to learn that the Commission shares the view there is room for manoeuvre to grant more autonomy to the Member States in setting reduced rates for local services which cannot be delivered from a remote location .
For at bekæmpe arbejdsløshedsproblemet bør de medlemsstater, som ønsker det, have denne mulighed.
In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed.
Denne momslettelse kan ligeledes forventes at mindske de pågældende virksomheders tilskyndelse til at begynde eller fortsætte med sort arbejde.
That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.
En sådan nedsættelse af momssatsen er imidlertid ikke uden fare for det indre markeds rette funktion og for afgiftens neutralitet.
However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality.
Der bør derfor fastsættes en tilladelsesprocedure for et bestemt, men tilstrækkeligt langt tidsrum, således at det bliver muligt at vurdere virkningen af de nedsatte satser for lokalt leverede ydelser.
Provision should therefore be made for a monitoring procedure to be introduced for a period that is fixed but sufficiently long, also beyond 2010, so that it is possible to assess the impact of the reduced rates applied to locally supplied services.
For at sikre, at en sådan foranstaltning kan kontrolleres og begrænses, bør omfanget af den nøje defineres.
In order to make sure that such a measure remains verifiable and limited, its scope should be closely defined.
Visse overvejelser om den aktuelle debat om nedsat momssats
Some considerations on the current debate on the VAT reduced rates
Rådet bør inden 2010 nå til enighed om momssatsernes endelige struktur, så medlemsstaterne får større fleksibilitet og manøvrerum.
The Council should reach before 2010 conclusions on the final structure of VAT rates, providing for more flexibility and room of manoeuvre for Member States.
Medlemsstaterne bør kunne anvende forskellige momssatser som et strukturelt element i deres momsordninger, og ikke som en undtagelse.
Member States should be able to apply different VAT rates as a structural element of their VAT regime, and not by way of derogation.
Kommissionen henviser på grundlag af undersøgelserne fra Copenhagen Economics til mulighederne for at gennemføre en række mål ved en strømlining og ved at gøre strukturen af de nedsatte satser i Fællesskabet mere konsekvent og effektiv.
The Commission, based on the Copenhagen Economics Study, refers to possible ways to translate a certain number of objectives towards streamlining and making more coherent and efficient the architecture for reduced rates in the Community.
Mulighederne er: at tillade en meget lav sats for basale varer og tjenester som f.eks. fødevarer, og der kunne anvendes en anden sats for andre formål , som ikke dækker basale behov, men som man mener, kræver særbehandling af andre grunde (f.eks. kulturelle grunde, uddannelse, offentlig transport, beskæftigelse, energi og miljø osv.).
These possible ways are: to allow for a very low rate for goods and services of first necessity such as food; and a second rate could be used for other purposes that are not basic needs but that are felt deserving of preferential treatment for other reasons (e.g. cultural and educational reasons, public transport, employment, energy and environment, etc).
Hvis man ser bort fra vanskelighederne med at bestemme satserne, og hvilke varer og tjenester de skal gælde for, og under hensyntagen til, at den såkaldte "endelige" momsordning ikke kommer i stand inden for en overskuelig fremtid, bør medlemsstaterne have mulighed for at bevare en grad af fleksibilitet, så de kan bruge beskatningen som supplement til andre politikker, navnlig når der ikke er forhold i det indre marked, der taler imod uensartede satser.
Putting aside the inherent difficulties what such rates and for which good and services should they apply, and bearing in mind that the so-called "definitive" VAT system is not going to be in place in a foreseeable future, the Member States should be allowed to keep a degree of flexibility on how to use taxation to supplement other polices, especially where there is no single market arguments against rate differences.
Det er under alle omstændigheder tilfældet, når vi taler om tjenester, der ikke kan leveres over store afstande.
This is certainly the case of local services which cannot be delivered from a remote location.
I overensstemmelse med subsidiaritetsprincippet, og efter at Rådet har truffet afgørelse om en endelig ordning for beskatning af transaktioner inden for Fællesskabet inden udgangen af 2010, bør medlemsstaterne kunne anvende nedsatte momssatser:
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010, Member States should be able to apply reduced VAT rates:
· af økonomiske eller sociale grunde for at gøre basale varer og tjenester billige for alle borgere
· for economic or social considerations to make basic goods and services affordable for every citizen;
· for at styrke og sikre tjenesteydelser, der leveres lokalt, samt deres rolle i den formelle økonomi.
· to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy.
Indførelsen af en endelig ordning, hvor medlemsstaterne på grundlag af det manøvrerum, de får til at fastsætte differentierede momssatser, skal være ledsaget og inspireret af hensynet til enkelthed og gennemskuelighed.
The introduction of any definitive system, where Member States, on the basis of the margin of manoeuvre that they will enjoy in terms of fixing differentiated VAT rates, must be accompanied and guided by considerations of simplicity and transparency.
Da der for tiden foregår en debat om nedsatte momssatser på Rådsplan, er det helt normalt, at de nye medlemsstater fortsat kan nyde gavn af undtagelsesbestemmelserne med en nedsat sats indtil 31. december 2007 som foreslået af Kommissionen med ordførerens fulde støtte.
Since the debate on the VAT reduced rates is currently going on at the Council's level, it is only normal that the new Member States continue to benefit until 31 December 2010 from a derogation to apply the reduced rates, as proposed by the Commission, a proposal that your rapporteur fully supports.
Visse undtagelser bør derimod ikke forlænges af specifikke grunde.
On specific grounds some of these derogations are not desirable any more.
Hvis der ikke foreligger nogen begrundelse eller anmodning om en forlængelse, er en sådan ikke nødvendig.
If there is no reason or a request for continuation of such derogations, it is not necessary to extend them.
Midlertidige bestemmelser om momssatser
Temporary provisions concerning rates of VAT
om forslag til Rådets forordning om ændring af forordning (EF) nr. 1782/2003 om fastlæggelse af fælles regler for den fælles landbrugspolitiks ordninger for direkte støtte og om fastlæggelse af visse støtteordninger for landbrugere og forordning (EF) nr. 1698/2005 om støtte til udvikling af landdistrikterne fra Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne (ELFUL)
on the proposal for a Council regulation amending Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and Regulation (EC) No 1698/2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD)
om forslag til Rådets forordning om ændring af forordning (EF) nr. 1782/2003 om fast­æg­gelse af fælles regler for den fælles landbrugspolitiks ordninger for direkte støtte og om fastlæggelse af visse støtteordninger for landbrugere og forordning (EF) nr. 1698/2005 om støtte til udvikling af landdistrikterne fra Den Europæiske Landbrugs­fond for Udvikling af Landdistrikterne (ELFUL)
on the proposal for a Council regulation amending Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and Regulation (EC) No 1698/2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD)
– der henviser til Kommissionens forslag til Rådet (KOM (2007)0484),
– having regard to the Commission proposal to the Council ( COM(2007)0484 ),
– der henviser til EF-traktatens artikel 37, stk. 2, tredje afsnit, der danner grundlag for Rådets høring af Parlamentet ( C6‑0283/2007 ),
– having regard to Article 37, paragraph 2, third subparagraph, of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0283/2007 ),
– der henviser til betænkning fra Udvalget om Landbrug og Udvikling af Landdistrikter ( A6‑0470/2007 ),
– having regard to the report of the Committee on Agriculture and Rural Development ( A6‑0470/2007 ),
(1a) Krydsoverensstemmelse har allerede vist sig at være et meget vigtigt instrument i forbindelse med reformen af den fælles landbrugspolitik med hensyn til udgiftsberettigelse.
(1a) Cross-compliance has already proven to be a very important instrument under the reformed Common Agricultural Policy as regards justifying expenditure.
Krydsoverensstemmelsen betyder ikke nye pligter for landbrugerne og berettiger dem heller ikke til nye betalinger, blot fordi de lever op til den.
Cross-compliance does not impose new obligations on farmers, nor does it entitle them to new payments following their compliance.
Den skaber ganske enkelt en sammenhæng mellem direkte betalinger til landbrugerne og de offentlige tjenesteydelser, de leverer samfundet som helhed ved at overholde fællesskabslovgivningen inden for områderne miljø, fødevaresikkerhed og dyrevelfærd.
It simply establishes a link between direct payments made to farmers and the public services they render to society as a whole by complying with Community legislation in the field of environment, food safety and animal welfare.
EF-lovgivningen er generelt meget streng sammenlignet med de normer, der gælder i resten af verden.
The requirements of EC legislation are generally very strict compared to standards which apply elsewhere in the rest of the world.
(1e) Som følge af den store vægt, EU lægger på disse høje normer, har den reviderede fælles landbrugspolitik ganske effektivt omdannet denne politiks første søjle til en egentlig poitik for udvikling af landdistriker, således at landbrugerne belønnes for at levere offentlige tjenesteydelser i stedet for at modtage betingelsesløse produktionsbaserede betalinger.
(1b) Given the value the EU places on these high standards, the reformed Common Agricultural Policy has effectively transformed the first pillar of the policy into a de facto rural development policy, as farmers are being rewarded for supplying public services, rather than receiving unconditional payments linked to production.