natgillin/translations-raw huggingface dataset:
Kommissionen siger, at de beløb, som virksomhederne således får frigjort, skal bruges til finansiering af væksten, men
In fact, this is only boldness on a very limited scale since — I am reaching my conclusion — the text before us today represents only a tiny step in
Men jeg kan også sige, at gruppen går ind for, at man fastsætter den periode, inden for hvilken underskud kan tilbageføres, til 3 år i stedet for Kommissionens forslag, som er på 2 år.
May I thank the committee for the spirit of cooperation which has made possible the withdrawal of most of the amendments initially envisaged and which would have limited severely the scope of our proposal.
Eftersom flere medlemslande i dag allerede har ordninger, der giver mulighed for fradrag af overførsel af underskud 3 år tilbage, ville det være helt urimeligt, hvis man i et direktivforslag som dette forringede deres retsstilling.
The Commission is willing to accept the one amend ment of substance proposed by the committee and explained in detail by Mrs Van Rooy and supported
Jacqueline Hoffmann det er den finansielle og spekulative vækst, der finansieres, og ikke den beskæftigelsesskabende investering. ring.
This, in principle, is the answer to the point made by Mr Metten and by Mrs Hoffmann.
Ligeledes tilsløres spørgsmålet om de af de multinationale selskaber mellem disses filialer praktiserede overføringspriser ret og slet.
It is true that, given the diversity of existing rules, this tax harmonization measure makes for a more even spread of the burden on undertakings and puts the conditions of competition on a fairer or more communautaire footing.
Kommissionen ved jo, at mangelen på en forordning herom åbner vejen for alskens misbrug.
It may therefore prove to be a useful measure.
genes indgang, men ikke om en nedgang i den pågældende skatteindtægt.
Here we agree with the committee that the drafting should be changed in the interests of clarity.
Til gengæld viser den faktiske udgift sig, dersom en virksomhed ophører efter at have fået godtgjort skat vedrørende et eller flere tidligere tabsgivende regnskabsår.
While we do not think that there is any justification for serious disagreement on the principle, the arrange ments for the carryover of losses, whether as set out in the Commission's proposal or as adjusted in Mr Abelin's report, raise several problems.
I dette tilfælde vil den tilbagebetalte skat være tabt for staten. Herimod kunne der træffes foranstaltninger.
The Commission has chosen to harmonize the rules for the carry over of losses on the 'most liberal' basis possible.
Men det er givet, at det er bedre at indføre dette system end at foreslå støtteordninger, hvor pengene også er tabt, eller mulighed for lån selv med rentenedsættelse, idet de, som det er blevet sagt, medfører nye finansieringsudgifter, som en virsomhed i vanskeligheder bestemt ikke har brug for.
The other Member States of the Community, apart from the Netherlands, generally apply a limit of five years, which is the same as in Canada and Japan, while the limit is seven years in the United States.
I denne sammenhæng indgår tilnærmelsen af virksomheder nes skattebyrder på fællesskabsplan, som ikke kan undgå at få positive virkninger for investeringerne og produktionsomkostningerne og derved forbedre betingelserne for loyal konkurrence, fordi vilkårene bliver de samme for alle.
Secondly, the proposal allows losses to be offset against the preceding two years, whereas this option is available only in Ireland, the Federal Republic of Ger many and the Netherlands.
Derfor forekommer det os ikke nødvendigt at foretage væsentlige ændringer i forslaget, bortset fra et enkelt punkt, nemlig det der vedrører overførsel til tidligere år, hvor vi foreslår tre år i stedet for to, således at forslaget bliver i overensstemmelse med de fordelagtigste vilkår, der findes i nogle medlemsstater.
As a former Commissioner of inland revenue may I say I am very conscious of considera tions of that kind, but I do assure her that the 1977 directive which provides for the exchange of information between fiscal authorities does in fact apply to the taxes covered by the present draft directive.
En af kollegerne talte om forskelle mellem med lemsstaterne; jeg vil blot sige, at han glemte et af de vigtigste spørgsmål, nemlig muligheden for udsættelse af afskrivningerne i perioder med underskud.
I hope, therefore, that with this assurance and with the amendments that I have proposed — one of substance and one in the interests of clarity — Parliament will support the draft directive.
Juppe (RDE). — (fr) Hr. formand, kære kolleger, den betænkning, som udvalget om økonomi, valutaspørgsmål og industripolitik har forelagt om beskatningen af virksomheders overførsel af under skud, beskæftiger sig med relativt tekniske spørgsmål.
Mr Besse (S). — (FR) The Commissioner was refer ring just now in connection with the earlier report to the need to go as far as possible.
Vi kan altså kun glæde os over det formålstjenlige ved et sådant direktiv.
During the course of examination of Mr Abelin's draft report in committee, these restrictive provisions were rejected.
Faktisk er det en af mange europæiske virksomheder — og da ikke mindst af de franske — stærkt ønsket foranstaltning.
Indeed, several amendments were adopted to accentuate the already very liberal tone of the propo sal.
Imidlertid bør de skattemæssige virkninger deraf nøje præciseres.
We found this sudden attack of liberal fever coinciding with the onset of winter a little surprising.
Som bekendt er det skattemæssige resultat meget hyppigt forskelligt fra det handelsmæssige resultat, der opnås.
The risks presented by this text proposed to the European Parliament can be summed up as the risks of excessive liberalism and a lack of realism.
Virkningerne af en sådan fællesskabsforanstaltning er betragtelige, idet de giver mulighed giver dels for genopbygning af egenkapitalen, dels for genopretning af virksomheder der befinder sig i vanskeligheder, og ved egen hjælp.
Excessive liberalism, since provision for unlimited car rying forward of losses and an option to carry back losses over a period of three years will have significant budgetary implications for the Member States.
Udover forøgelsen af egenkapitalen kan tilbagebetalingen også få indflydelse på genopsvinget via investeringerne og dermed påvirke arbejdsløsheden; den kan overflødiggøre henvendelser til lånemarkedet — lån eller kreditter — og medfører dermed en nedgang i finansieringsudgifterne.
Such excessive liberalism may also defeat the economic objective envisaged, which is to help undertakings which are in difficulties but which are well managed, not to offer unconditional and unlimited aid to under takings which are poorly managed or have no future in their particular branch of industry.
Bortset fra virksomhedsbetingede undtagelser vil der, hvis der forekommer nedgang i skatteindtægterne, i realiteten kun være tale om en tidsmæssig forskydning af pen
The carryover of losses introduces an element of flexibility over time into the arrangements for the collection of corporation tax.
Blandt årsagerne til Europas meget omtalte industri elle svaghed er der to, der med megen rette nævnes meget hyppigt.
This measure, admittedly, is likely to influence undertakings' capacity for investment and competitive ness.
Dels de europæiske virksomheders utilstrækkelige rentabilitet i sammenligning med de res amerikanske eller japanske konkurrenters —tallene er velkendte.
An undertaking can, of course, experience short-term difficulties, or come under pressure of competition on external markets, and in such circumstances the carryover of losses may be justified.
Denne utilstrækkelighed kommer navnlig til udtryk i vore virksomheders ringe evne til selvfinansiering.
Similarly, an innovative undertaking may experience the fluctuations in fortunes often associated with innovation. tion.
Vi har i dag lejlighed til på et, om end ret begrænset, så dog vigtigt punkt at give dem en begyndelse til et konkret indhold.
In this connection, I would mention the scope for fraud available to multi national undertakings.
for øvrigt ikke særlig vidtgående, for — og hermed slutter jeg — den tekst, vi i dag behandler, udgør kun et ganske hile skridt på vejen mod harmonisering og lempelse af de skattemæssige og sociale byrder, som Fælisskabet burde tage fat på med langt større beslutsomhed og ærgerrighed.
Mr Andreotti, President-in-Office of the Council. — (IT) Mr President, ladies and gentlemen, the opportunity I now have as President-in-Office of the Council, to set forth before this Parliament, in which I remember having participated, the outlines of the pro gramme of work for the first six months of 1985 is not intended to be solely a formal act, a ritual perform ance, however important.
Alavanos (COM). — (GR) Hr. formand, jeg ser, at kommissær lord Cockfields navn pludselig er blevet skrevet på talerusten, førend forhandlingen er af sluttet, og på tods af, at flere talere deriblandt jeg selv som repræsentant for Grækenlands kommunistiske parti endnu ikke har talt.
Consequently, in view of the budgetary implications, the economic risks and the risks of fraud associated with adoption of these arrangements, it would seem sensible to adopt an attitude which, while open, would be more restrictive, for instance by limiting the provision for carrying forward losses to a maximum of three or five years, as proposed in the amendment tabled by Mrs Van Hemeldonck, and reverting to the Commission's proposal of a limit of two years for the carrying-back of losses, as the rapporteur initially pro posed.
Heraf følger, bortset fra en indlysende konkurrenceforvridning, et handicap, der ganske særlig går ud over virksomheder, der moderniserer eller investerer, som er i udvikling eller som oprettes. Den absolutte prioritering, som medlemsstaterne bør give jobskabelsen og dermed virksomhedernes finansielle sundhed, indebærer altså, at det eksisterende system må revideres.
And since the Community desired by the founding fathers, which we still desire, is a Community based on the principles of democracy in which the voice of the people, of whom you are the faithful interpreters, becomes a key fact, I consider I should impress on you, at the beginning of my speech, the need to give the dialogue between the Community institutions and, in particular, the dialogue between the European Parliament and the Council, substance and consistency, qualities which are desirable for, and well-suited to, bringing about real progress in the pol itical and economic integration of our continent.
Formanden. — Hr. Alavanos, jeg henleder Deres op mærksomhed på artikel 66, stk. 5, i forretningsordenen :
I would remind the House that it took Germany ten years to introduce such arrangements, taking care to set up machinery to ensure that harmonization could be introduced smoothly.
Lord Cockfield har anmodet om ordet på nuværende tidspunkt, da han har andre arbejdsopgaver i løbet af dagen, og jeg giver derfor ordet til lord Cockfield.
The Commission's proposal for a directive is perhaps entirely justified as far as the principle is concerned, but it is too liberal in the practical arrangements envisaged.
Hvilken dom skal man under disse omstændigheder afsige over Kommissionens forslag til direktiv?
This liberalism has been heightened by the amendments made to Mr Abelin's draft report.
RDE-gruppen mener, at forslaget går i den rigtige retning.
We are now confronted with a text which goes too far, too fast.
Faktisk er der intet loft i forslaget.
IN THE CHAIR: MR PFLIMLIN
Det givet frit valg med hensyn til rækkefølgen i underskuddenes overførsel, der enten kan fordeles over såvel senere som tidligere regnskabsår eller alene over efterfølgende regnskabsår.
If we have succeeded in attaining and, may I add, preserving unity, albeit to a still limited extent, within a Community which is struggling to make progress but which certainly does not lack a soul, we owe it to the very fact, in my opinion fundamental, that this is a Parliament directly elected by European citizens.
I den forbindelse forekommer for slaget fra udvalget om økonomi, valutaspørgsmål og industripolitik om at sætte fristen for overførsel til tidligere regnskabsår op til tre år os at være en god ting. Og endelig er reglerne for at foretage overførsel
We are not therefore dealing with an artificial construction, with the result of summit alchemy, but with an institution which is clearly popular in nature and which is intended to give the work of the other institutions envisaged by the Treaties of Rome a content more in keeping with the needs and aspirations of the peoples of our continent.
— hvis enkeltheder jeg ikke her skal komme ind på — liberale i deres ånd.
President. — We shall now interrupt the debate to hear Mr Andreotti's statement on the Italian Presidency. dency.
På dette område behøver man blot at træffe de nødvendige forholdsregler.
President. — The next item is the statement by the President-in-Office of the Council on the Italian Presidency. idency.
I den nuværende økonomiske situation må første prioritet være at forbedre skatteforholdene for virksomheder og øge deres konkurrencedygtighed og der med deres vækstudsigter og jobskabelsen. Dette blev med stor styrke sagt af fr. Fontaine, hr. Wolff og andre ærede medlemmer.
I should also like to address to the new Commission and to its President, Jacques Delors, our sincerest wishes for the success of his work.
Det er også rigtigt, at en række af forslagets konsekvenser bør følges med årvågenhed.
The role of the Commission as proposer is a vital one in the life of the Community, one which we must all safeguard and enhance through the development and strengthening of the plan for union.
Derfor stemmer gruppen for direktivforslaget uden at prøve på at begrænse dets rækkevidde eller komplicere dets mekanismer. Dristigheden er
In setting out for you the guidelines and the priority areas for action in the six-monthly programme, I must first of all refer to the international framework of
Det er i princippet mit svar på de bemærkninger, hr. Metten og fru Hoffmann gjorde.
It is on these three problems that I intend to make my remarks.
Med én undtagelse mener vi imidlertid ikke, at de foreslåede ændringer udgør forbedringer af vor tekst.
We often hear of the 'call for Europe' and of the influence which a united Europe could have in helping to initiate solutions to major international problems.
Undtagelsen har relation til et redaktionelt problem. Her er vi enige med udvalget i, at forslaget bør ændres af hensyn til klarheden.
None of us in fact can deny that our continent is in a position, through the culture it represents and also throught the great strength of its economy, to exert a trenchant influence on the course of events.
Kommissionen vil derfor foreslå en ændret ordlyd af sidste del af artikel 2 om behandlingen af i udlandet etablerede faste driftssteder og datterselskaber. Det ændrede forslag vil gøre det helt klart, at medelmsstateme kan undtage sådanne faste driftssteders og datterselskabers tab fra de harmoniserede bestemmelser om modregning af tab.
But notwithstanding the progress achieved to date, there is a problem of political will, a will which is still too often slow to reveal and establish itself, a will which should be expressed in concrete terms, not indeed through hegemonistic calculation but by giving inter national events a more balanced course, thereby avoid ing extreme positions.
Medens vi således ikke principielt finder nogen dybe religgende uenighed berettiget, så afføder betingelser ne for overførsel af underskud, som de fremgår af Kommissionens forslag og af hr. Abelins betænkning, flere problemer.
You were the first to point out in concrete and con structive form the limits of the Treaty of Rome with regard to the prospects for an organic relaunch of the integration process.
Kommissionen har valgt at harmonisere reglerne for overførsel af underskud på en »så liberal måde som muligt«.
You did so in the conviction that reform has now become an essential requirement; a reform which takes us forward, not backwards, unless we want to wipe out all the results obtained up to now and unless we prefer to reject integration and fall back on a minimalist position, such as that represented by the free-trade area.
Med henblik herpå foreslås ubegrænset overførsel af underskuddet til efter følgende regnskabsår, selv om en sådan ordning kun findes i Irland og Det forenede Kongerige.
If this political will for European union eventually prevails, as we hope, we shall then be in a position jointly to make a positive contribution to the cause of détente and peace, a cause which seems to have been strengthened, which we can only be pleased about, by the recent meeting in Geneva between the Americans and the Soviets.
Fællesskabets øvrige medlemsstater har sædvanligvis en tidsfrist på fem år med undtagelse af Nederlandene, og grænsen ligger også på fem år i Canada og Japan, medens den er oppe på syv år i De forenede Stater.
However, this latter assumption is certainly not what is wanted by the people of Europe, the ten Govern ments or this Parliament.
For det andet regner forslaget med overførsel til de to forudgående regnskabsår, medens en sådan mulighed kun findes i Irland, Tyskland og Nederlandene.
In approving the draft Treaty establishing the European Union, the Strasbourg Assembly has clearly indicated the objective to be pursued in order to emerge from the present crisis.
Fru Van Rooy rejste spørgsmålet om muligheden for skatteunddragelse. Det samme kom frem andre ste der i salen.
In consideration of the economic problems, there are many signs that a general recovery is under way in our countries.
Som tidligere kommitteret vedrørende indenlandsk beskatning må jeg sige, at jeg er mig overvejelser af denne art meget bevidst, men jeg kan forsikre hende, at 1977-direktivet om udveksling af oplysninger mellem skattemyndighederne også gælder de skatter, der omhandles i det foreliggende direktiv forslag.
This is encouraging, but it must not prompt us to disregard the grounds for concern or to refrain from careful and ordered management of the present delicate phase of industrial transition.
Jeg håber derfor, at Parlamentet med denne forsikring og med de ændringer, jeg har foreslået — én indholdsmæssig og én i klarhedens interesse — vil støtte direktivforslaget.
In this regard, we must pay special attention to the social aspects stemming from the still necessary reconversion and restructuring of the production systems of our ten countries.
I det oprindelige udkast til betænkning foreslog hr. Abelin, der anser kommissionsforslaget for at være for vidtgående i sin ærgerrighed, at begrænse over førselen til senere regnskabsår til fem år og at fastsætte en overgansperiode for overførsel til tidligere regnskabsår. skabsår.
I recall that on several occasions this Parliament has stressed the seriousness of the distortions caused by the failure to co-ordinate, between the Member States, policies to promote and encourage technological innovation, a failure which has led to serious tension on the labour market.
Besse (S). — (FR) Kommissæren talte for lidt siden i forbindelse med den forrige betænkning om nødvendigheden af at gå så vidt som muligt. Jeg er bange for, at vi med denne betænkning både går for vidt og for hurtigt frem.
Would we have succeeded, without the European Parliament, in setting up a Committee with the very task of putting forward suggestions to improve the functioning of European cooperation in the Community sector, in that of political cooperation or in other sec tors?
Selv om det nok er nødvendigt at ind rømme virksomhederne faciliteter og ændringer af beskatningen, så behøver vi ikke ligefrem her ved årets begyndelse at give dem nytårsgaver.
I think it highly unlikely, and we must consequently appreciate in all its significance the value of this Parliamentary initiative, which did not merely have the tone of an exhortive gesture, but is much more in that it makes provision in concrete form and, I should add, very realistically, for the solutions to be adopted.
Under udvalgsbehandlingen af hr. Abelins forslag til betænkning forkastedes førnævnte restriktive bestemmelser, hvilket yderligere understregede forslagets meget liberale karakter. Den voldsomme liberale fe ber op til vinteren forbavsede os noget.
I feel that we also have to learn from these recent experiences, in order to strengthen the strong and pressing commitment of the Presidency-in-office to continue along the path of the political and economic integration of our continent.
Man kan sammenfatte de cermed forbundne risiko momenter. Den risiko, der knytter sig til den Europa-Parlamentet foreslåede tekst, er den overdrevne libe ralismes og irrealismens risiko.
In exercising our Presidency-in-Office, we intand to commit ourselves to the full in order to stimulate a wideranging debate on the prospects of institutional reform, which takes account of the draft Treaty voted by the European Parliament as well as of the acquis communautaires and the Solemn Declaration of Stuttgart. gart.
Kommissionens direktivforslag vedrørende over førsel af virksomhedernes underskud har til formål at harmonisere reglerne for selskabsbeskatningsgrundlaget. Overførsel af underskuddet består i en tidsmæssig smidiggørelse af betingelserne for opkrævning af skatten på virksomhedernes overskud.
It is certainly not our wish to indulge in vain ambition; instead, we want to move forward with our feet on the ground, i.e. to move forward, not stay still, in the con viction that in the long term a policy of small steps for ward is much more productive than certain bombastic initiatives intended more to fire people's imagination than to have a profound and constructive effect on the realities of everyday life.
Det er rigtigt, at denne foranstaltning kan påvirke virksomhedernes investerings- og konkurrenceevne.
It seems to be that a concept of the Community as a strong and open entity, in continuous evolution, necessarily leads us to dwell in the first instance on the
Andreotti, formand for Rådet. — (IT) Hr. formand, ærede kolleger, når jeg ved denne lejlighed som for mand for Rådet skal opridse linjerne i arbejdsprogrammet for første halvår af 1985 for Europa-Parlamentet — som jeg jo selv har været medlem af — anser jeg det ikke for blot at være en formalitet eller et ritual, uanset vigtigheden heraf.
However, for the Community to be able in the mean time to return to a situation of proper financial man agement and one in which commitments are planned we must work as quickly as possible towards the approval of the budget for 1985.
I betragtning af de budgetmæssige virkninger, den økonomiske risiko og den fare for misburg, der knytter sig til denne lovgivnings vedtagelse, forekommer det mig fornuftigt at vælge en givetvis åben, men mere restriktiv holdning, især ved at begrænse over førselen af underskud til efterfølgende regnskabsår til tre eller fem år, som foreslået i fru van Hemeldoncks ændringsforslag, og med hensyn til overførsel til for udgående regnskabsår, som oprindelig foreslået af ordføreren, at vende tilbage til Kommissionens for slag om overførsel over to regnskabsår.
Naturally the comparison with the difficulties we measure up to, so to speak, every day suggests caution to us all: caution which is not, however, fear of what is new, but awareness that the path which we still have to take is long and fraught with difficulties, difficulties which do not frighten us, but which instead strengthen our will to seek patiently but firmly the most suitable methods to bring together little by little different points of view, while creating at the same time conditions for agreement and consequently progress on the path to union.
I den forbindelse bemærker jeg, at Tyskland er nået frem til denne ordning i løbet af ti år ved indførelse af de nødvendige stopanordninger, så overgangen kunne ske gnidningsløst.
For our part, no effort will be spared in seeking agree ment by June on a date for convening an inter-Governmental Conference with the task of negotiating the Treaty on European Union on the basis of the conclusive suggestions to be provided by the Committee on Institutional Affairs.