natgillin/translations-raw huggingface dataset:
Hvornår bør det træde i kraft?
Firstly, then, why is administrative cooperation necessary?
Derfor er der heller ikke formelt nogen grund til nu at anmode om uopsættelig forhandling, og jeg beder kollegerne om at modsætte sig det.
DE GUCHT ation procedure must be applied to the full and that there really is every reason to do so in this case.
(Uopsættelig forhandling forkastedes)
FUCHS (S), rapporteur. — (FR) Mr President, ladies and gentlemen, setting up a common system of VAT is essential to the removal of internal frontiers in the Community by 1 January 1993.
Tomlinson (S). — (EN) Hr. formand, de fleste medlemmer vil huske, at Parlamentet sidste år gik med til et pm på budgettet for at garantere lån fra Den Europæiske Investeringsbank til Polen og Ungarn indtil et maksimum på 1 mia. ECU.
The second question is: how do we guarantee that the transitional period will indeed be transitional ? The Commission's answer in its proposal for a directive is to set the deadline of 1 January 1997, and I shall come back to this.
Det forelagte forslag, som jeg er imod, at der foretages uopsættelig forhandling af, er et yderst vigtigt for slag og fortjener en meget mere vidtgående drøftelse, end vi har været i stand til at have.
The most reliable way is undoubtedly to ensure that the transitional arrangements themselves contain features that will ease the passage towards the definitive system.
Det er et forslag om at fordoble det beløb, der er garanteret i fælles skabsbudgettet, fra 1 mia. ECU til 2 mia. ECU, og til at udvide det til udover Polen og Ungarn også at omfatte Tjekkoslovakiet, Bulgarien og Rumænien.
The most important of these features, as we know, is undoubtedly the commitment to abolish restrictions on travellers' allowances as from 1 January 1993. However, to avoid excessive deflection of trade, the Commission has had to allow three exceptions, relating to purchases of cars, mail order sales, and sales to exempted taxable persons and non-taxable institutional persons.
Vi har allerede haft drøftelser individuelt med næst formand Christophersen og kommissær Schmidhuber, og vi håber at få yderligere drøftelser med dem i løbet af denne uge.
For the sake of consistency and also in the interests of justice, the Committee on Economic and Monetary Affairs and Industrial Policy is proposing to extend the scope of these exceptions somewhat.
C3-342-363/90) til for ordninger (EØF) vedrørende anden etape af Portugals tiltrædelse for de produkter, der er opregnet i tiltrædelsesaktens artikel 259, stk. 1
The abolition of restrictions on travellers' allowances, even with the limitations proposed, will manifestly exert strong pressure for convergence of rates.
(Uopsættelig forhandling vedtoges) ')
But towards what level should rates converge ?
Det er noget, som skal behandles så udførligt som muligt, forhandles så vidtgående som muligt, herunder en forhandling i Parlamentet, når de mange problemer, der er i forbindelse med dette forslag, er blevet løst.
This is the key question in the minds of many Membre States, which are worried, in the absence of a clear indication, about suffering unacceptable losses of budget revenues.
Jeg håber, at Parlamentet vil forkaste anmodningen om uopsættelig forhandling og gøre det muligt for os at fortsætte dialogen med Kommissionen på det samme uopsættelige grundlag, der allerede er blevet vist.
It marks a stage in the difficult debate that has been going on between the Commission and the member States for over three years now.
Formanden. — Næste punkt på dagsordenen er indstilling ved andenbehandling (dok.
To begin with, the Commission was proposing that VAT on intraCommunity trade should be paid in the country of origin.
A3-285/90) fra Udvalget om Økonomi, Valutaspørgsmål og Industripolitik vedrørende fælles holdning fastlagt af Rådet (dok.
The advantages of this system were simplicity and identical treatment of Community nationals, which would achieve the desired result of removing fiscal frontiers.
C3-196/90 — SYN 208) med henblik på vedtagelse af en afgørelse om modulerne for de forskellige faser i procedurerne for overensstemmelsesvurdering med henblik på anvendelse i direktiverne om teknisk harmonisering (Ordfører: Caudron). ron).
The disadvantages were the risks of deflection of trade associated with differences between rates — although American experience shows that some spread in rates is tolerable — and above all the need to set up a system of clearing among states to protect each from loss of fiscal revenues.
C3-328/90) til forordning (EØF) om ændring af forordning (EØF) nr. 1785/81 om den fælles markedsordning for sukker
The advantages of this system were that frontier controls could be abolished, there would be no deflection of trade and no need to set up a clearing system.
Caudron (S), ordfører. — (FR) Hr. formand, kære kolleger, henvendt til de få kolleger, der interesserer sig for denne betænkning, skal jeg gøre opmærksom på dokumentets betydning for modulerne for certificering af standarder, idet forslaget faktisk har til formål at indføre en ordning, som er vigtig for oprettelsen af det indre marked for industrivarer.
The disadvantages were the continued existence of the fiscal frontiers, since Community nationals would not receive identical treatment, and the greater risks of fraud, with untaxed goods in circulation.
Jeg vil gerne bede kolle gerne om ligeledes at modsætte sig uopsættelig for handling.
The eventual outcome was the Council's common position.
Da det nu forholdt sig således, indførtes der ved hjælp af direktiver en række ordninger, men for at certificere produkternes opfyldelse af mindstekravene viste
This compromise raises three main questions, and these are addressed by the main amendments adopted by the Committee on Economic and Monetary Affairs and Industrial Policy.
Dette er et vigtigt problem.
This brings me to my third and final question.
Kommissionen og Rådet har ikke givet os nogen tid.
Is it really possible to think in terms of setting a date for introducing the definitive system regardless of the conditions for achieving the transition ?
Indholdsmæssigt drejer det sig om fordelingen og beregningen af sukkerkvoterne samt om, i hvor høj grad Det Europæiske Fællesskab fortsat kan tillade sig at bringe sukker på verdensmarkedet til dumpingpriser.
The Council on the other hand is only interested in these conditions and will not listen to talk of a date.
Det betales ganske vist af producenterne, men skader i betydelig grad landene i den tredje verden med hensyn til deres produktion.
This, ladies and gentlemen, is the point of the central amendment that we are proposing, Amendment No 23, which leaves the way open for the European Parliament to mediate between the incom patible positions of the Commission and the Council.
') Aktuel og uopsættelig debat (Indgivne beslutningsforslag): se protokollen.
The first of these questions is this : what effective action can be taken to combat fraud, the most important risk here being non-declaration of goods on arrival ?
Caudron det sig nødvendigt at harmonisere de forskellige systemer ved hjælp af en række moduler.
FUCHS shifting somewhat. In fact I would go so far as to say precisely because this amendment does not initially find favour with the Commission or the Council.
For nogle af formuleringernes vedkommende skal der foretages redaktionelle ændringer, men de har intet med indholdet at gøre.
Secondly, we suggest that goods should not be broken down into all the headings of the present customs nomenclature, the first four digits being sufficient.
Jeg håber derfor, at vi snart må nå frem til en endelig afgørelse fra Rådets side.
This would make things far simpler than the Commission's proposal.
Parlamentet vedtog under førstebehandlingen den 14. maj fjorten ændringsforslag til Kommissionens oprindelige forslag; ændringsforslagene skulle opfylde to slags krav: Dels i videst muligt omfang smidiggøre ordningen for at undgå alt for bureaukratiske systemer, og dels give forbrugerne yderligere sikkerhed.
Let me just mention the importance of serious action to deal with potential adverse effects of completion of the single market on people in certain specific occupations, such as customs officers, customs agents and even workers in the dutyfree sector, whose circumstances must be given careful attention.
Formanden. — Næste punkt på dagsordenen er forhandling under ét om følgende betænkninger:
At this time of crisis in the Gulf and resurgence of nationalism in Central Europe, our Community's ability to do away, peacefully, with its internal frontiers can and must be an example that gives food for thought worldwide.
A3-279/90 af De Gucht for Udvalget om Økonomi, Valutaspørgsmål og Industripolitik om forslag fra Kommissionen til Rådet (KOM(90) 183 endel. — dok.
I take the view that it is not the task of the public statistical authorities to provide the business community with marketing or market research data.
Som man kan konstatere, godkendte den fælles holdning, som vi modtog den 14. september, de fleste ændringsforslag med undtagelse af de tre, som Kommissionen havde forkastet lige fra begyndelsen, og tre andre fra Rådet.
Above all, we must bear in mind that, to enable a few firms to obtain these data on very favourable terms, a very large number of firms will have to do work that takes a great deal of time and is therefore costly.
De seks ikke-godkendte ændringsforslag volder ikke problemer af betydning mellem Parlamentets Udvalg om Økonomi, Valutaspørgsmål og Valutapolitik, Kommissionen og Rådet.
I therefore urge you to approve the amendments proposed by the Committee on Economic and Monetary Affairs and Industrial Policy in this respect.
C3-327/90 — SYN 181) til forordning om statistikker over udveksling af goder mellem medlemsstaterne. terne.
Flitherto data on value added tax and statistics on intraCommunity trade have been collected at the frontiers.
De Gucht (LDR), ordfører. — (NL)_ Hr. formand, betænkningen handler om det administrative samarbejde inden for området indirekte skatter.
So we have always had a highly accurate inventory of the goods that have crossed the frontiers, broken down into the almost ten thousand headings of the Common Customs Tariffor customs nomenclature.
Der er i virkeligheden to problemer: På den ene side, hvorfor er dette administrative samarbejde nødvendigt, og på den anden side, hvordan igangsættes dette?
After 1992 these means of collecting information will no longer exist, and the question is what methods are then to be adopted. We also have to decide on this today.
Blandt de tre ændringsforslag er der to, der allerede indgik i den oprindelige afstemning i maj. Et første, som Kommissionen godkendte, og som Rådet for kastede, men som jeg genfremsatte.
If we want to have the same depth of information as in the past, we must collect it in a different way.
Det går ud på at smidiggøre og forenkle godkendelsesprocedurerne i forbindelse med de dokumenter, der kræves som dokumentation for mindstekravenes overholdelse.
The employees who used to do the work of making this breakdown in the customs department of an undertaking would then simply be moved to the statistical department and do exactly the same work.
Et andet ændringsforslag blev delvis godkendt og delvis forkastet.
Cecchini told us what savings will be possible when we complete the common market in 1992.
Det drejer sig om indførelse af en appel mulighed i tilfælde af nægtelse af certificering.
But we will actually achieve these savings only if we do not succumb to the temptation of simply moving bureaucratic processes elsewhere.
Et medlem af Kommissionen gik ind for denne appel mulighed.
This report therefore makes two important proposals.
Endelig drejer det tredje ændringsforslag sig om at præcisere betingelserne for at overlade certificeringen til organer i tredjelande for at sikre sig de pågældende organers europæiske oprindelse.
Firstly, the Committee on Economic and Monetary Affairs and Industrial Policy urges the fixing of a threshold for small and medium-sized firms to ensure that at least they are not subjected to these constraints.
I det oprindelige forslag var der endog tale om gensidighedsprocedurer ved forhandlinger med tredje lande.
We propose a threshold of ECU 100 000 in intra-
Det er altså de tre ændringsforslag, som Kommis sionen godkendte.
In this report we are dealing with proposals that are so complex that even the lobbies cannot understand them.
Og så er der endelig spørgsmålet om oprettelse af en ny fælles prøve- og certificeringsinstitution.
In 1987 the Commission put forward a logical proposal for making frontier checks superfluous in the European Community.
Men det må vi nok komme tilbage til i forbindelse med en kommende betænkning om disse to aspekter.
It proposed that no distinction should be made between goods supplied in a Member State and goods supplied to another Member State, that, in other words, VAT should be levied on all goods supplied in the European Community.
Bangemann, næstformand i Kommissionen. — (DE) Hr. formand, jeg kan fatte mig i korthed, da der ikke består nogen problemer os imellem. Idet jeg
The Commission solved the problem posed by the fact VAT must accrue to the Member State where the goods are consumed by proposing a clearing system.
Det første spørgsmål, hvorfor er administrativt sam arbejde nødvendigt?
If a member State had an export surplus in the Community, it would mean it had received too much VAT.
Fjernelsen af de fiskale grænser vil i overgangsperioden være ledsaget af anvendelsen af princippet om bestemmelseslandet.
But as the Finance Ministers did not have enough confidence in each other's financial administrations, this Commission proposal was shelved.
Hvis man vil lade fjernelsen af de fiskale grænser forløbe smidigt, forholder det sig uden tvivl således, at der foruden den traditionelle hensigt med det administrative samarbejde inden for området indirekte skatter, nemlig bekæmpelse af svig, vil ske en udveksling af oplysninger om transaktioner i Fællesskabet, for at der kan skabes den nødvendige tillid mellem de nationale administrationer.
The Council of Economics and Finance Ministers, meeting on 9 October 1989, opted to continue with the present system, under which goods supplied to other Member States in the European Community are not taxed, even though frontier checks are being abolished.
Men alt dette — og det er naturligvis den store risiko — må ikke føre til en systematisk kontrol, må ikke føre til en flytning af de fiskale grænser.
This means that the present declaration at the frontier should be replaced with other effective monitoring methods. This is the subject of the De Gucht and von Wogau reports.
Ikke føre til en flytning af de fiskale grænser til, lad os sige 50 km fra de nuværende grænser, ikke til virksomhederne, som ville
Neither the Commission nor the European Parliament was in favour of the socalled solution adopted by the Council
blive pålagt en større administrativ byrde, og heller ikke til etableringen af det såkaldte interaktive dataog telenet med systematisk kontrol af enhver han delstransaktion, som derved naturligvis bliver mulig under visse forudsætninger.
We are therefore very much in favour, for example, of Amendment No 6 proposed by the Committee on Economic and Monetary Affairs and Industrial Policy, which states that every two years a report must be drawn up on the application and effect of this regulation.
Jeg tilføjer derfor øje blikkeligt, at hvis Kommissionen vil begynde at etablere dette interaktive telenet, forventer vi, at den med hensyn hertil forelægger de nødvendige lovforslag for Europa-Parlamentet, fordi — og dette er meget tydeligt i holdningen indtaget af Udvalget om Økonomi, Valutaspørgsmål og Industripolitik — vi håber, at plenarforsamlingen støtter os i, at fjernelsen af de fiskale grænser ikke må resultere i mere, men tværtimod i mindre kontrol.
I would also refer you in this context to the amendment in Mr Fuchs's report concerning the limitation of this transitional arrangement.
Fuchs (S), ordfører. — (FR) Hr. formand, kære kolleger, indførelse af et fælles merværdiafgiftssystem er en absolut betingelse for afskaffelse af Fællesskabets indre grænser pr. 1. januar 1993.
The administrative cooperation now being proposed should ensure that, despite the absence of frontier checks, the zero rate will apply only to goods which are actually exported — a vulnerable point — and that VAT will accrue to the country of destination.
I mangel af enighed herom, ja, jeg vil endog sige i mangel af enighed inden årets udgang, vil grænserne fortsat bestå.
This should be accompanied by a reduction in the administrative workload of authorities and the business community, as the Commission and the Council appreciate.
Det er altså et meget vigtigt forslag, vi i dag beskæftiger os med.
Otherwise, total abolition will be pointless.
Det andet spørgsmål er, hvordan igangsættes dette administrative samarbejde?
The proposed regulation provides the legal instrument and imposes the conditions for this administrative cooperation.
Så kommer vi øjeblikkeligt til problemet med retsgrundlaget.
If this is arranged by the Commission as it originally proposed, we have serious doubts.
Kommissionen har formuleret et forslag, og det er vi den taknemlig for, på grundlag af artikel 101.
We therefore give our wholehearted support to the amendment which would have the Commission playing a far more important part in the consultation process.
Dette betyder sam arbejdsproceduren.
This naturally implies that the satisfactory collection of revenue must be ensured.
Hertil siger vi ligesom Kommissionen, at hele dette forslag drejer sig om det indre markeds funk tion, om muligheden for, at de fiskale grænser virkelig fjernes.
of Economics and Finance Ministers. But the Council has the last word in these matters, and the Commission gritted its teeth and submitted a fresh proposal.
Også om muligheden for, at virksomhedernes administrative byrde ikke øges.
The European Parliament expressed scepticism in its resolution of 25 October 1989.
Med andre ord skal retsgrundlaget på grundlag af sam arbejdsproceduren bibeholdes og ikke retsgrundlaget på grundlag af den simple høring af Europa-Parlamentet, fordi det ikke drejer sig om fiskale anliggender.
The Commission and Council should sail between the Scylla of greater administrative workloads for the business community, by making the listing of all import and export transactions compulsory, for example, and the Charybdis of unlimited opportunities for fraud.
Forslaget er en del af den nu tre år lange vanskelige debat mellem Kommissionen og medlemsstaterne, og jeg håber, at fru Scrivener kan fortælle os, hvad der er sket i sagen i nattens løb, så Parlamentet bedre kan indrette sig derefter.
The Commission has meanwhile produced an ingenious proposal, in which it attempts to create a temporary system of continued zero-rating for exports, an eventual system of VAT levied on all goods supplied in the Community and automatic transition from one system to the other.
Til at begynde med foreslog Kommissionen, at merværdiafgiften for den interne samhandel skulle betales i oprindelseslandet.
The problem with the Commission's approach is that the final system would be introduced in all but those areas for which temporary exemptions have been created.
Medlemsstaterne hagede sig fast i opretholdelsen af nulsatsen for den EF-interne eksport og foreslog, at merværdiafgiftspligten skulle udløses af godernes erhvervelse.
I assume that the objections raised three years ago, when the then De Gucht report was considered, have not disappeared on their own, and yet I see there are no reactions.
Systemets fordele består i, at grænse kontrollen kan afskaffes, at handelen ikke flyttes, og at der ikke skal indføres nogen udligningsordning.
I therefore feel that the Commission can be accused of manipulation in this respect, probably only after the event.
Ulemperne er, at afgiftsgrænserne fortsat vil bestå, fordi behandlingen af EF-borgerne ikke er ens, og at faren for svindel forøges, fordi der er ikke-afgiftsbe-rigtigede varer i omløb.
I know that was in no way the intention, but I would ask the Commission when amending three or four old reports in the future to draw up a composite version so that not only the few specialists in this Parliament but the ordinary Members and certainly outsiders can see precisely what has been decided.
Til sidst nåede man frem til Rådets fælles hold ning.
I would like to make a few comments on the De Gucht report.
Disse opgaver er faktisk fastsættelsen af procedurer for det administrative samarbejdes og kontrollens praktiske anvendelse og funktion og eventuel justering af disse procedurer.
Finally, Mr President, I would just like to say that we also consider it important for the Commission to accept Amendment No 3.
Det er Kommissionen, som fastsætter procedurerne efter udtalelse fra repræsentanterne fra medlemsstaterne i stærk modsætning til Kommis sionens oprindelige forslag, hvor Kommissionens rolle faktisk var begrænset til at foretage mødeindkaldelse, en slags sekretariat.
We still maintain that this must be no more than a transitional arrangement, and we therefore attach considerable importance to the limit that has been set, because we still feel that zero-rated exports remain particulary susceptible to fraud.
Hvorfor er dette vigtigt?
This is in fact the second time wc have debated the administrative supervision of the process of approximating indirect taxes.
Det er klart, at Rådet måske vil have en anden mening herom, og at Rådet
This is, of course, as sociated with the abolition of the intraCommunity fiscal frontiers.
Nu vil jeg gerne komme ind på de tre væsentlige spørgsmål, som kompromiset indebærer, idet de hænger sammen med de tre vigtigste ændringsforslag, som vedtoges af Udvalget om Økonomi, Valutaspørgsmål og Industripolitik.
DE DONNEA (LDR). — (FR) Mr President, for the sake of Europe's credibility, all its internal frontiers must be abolished by 1 January 1993.
Fuchs den eneste fornuftige løsning, selv om handelsmæssig uligevægt gør opretholdelsen af en sådan mekanisme nødvendig.
Only the Commission's initial proposal, based on taxation of goods in the country of origin, would allow the fiscal frontiers between Member States to be abolished.
Hr. formand, kære kolleger, jeg håber, at Parlamentet vil følge udvalget og dettes ordfører og vedtage ændringsforslaget, til trods for at det i første om gang hverken glæder Kommissionen eller Rådet, selv om det ser ud til, at der er sket en vis holdningsændring.
The 'removal of border controls is a necessary but not sufficient condition. As Mr Donnea has just pointed out, to have the complete removal of fiscal frontiers, goods moving between, say, England and France would have to be treated in exactly the same way as goods moving between England and Scotland, i.e. the origin system of VAT.
Jeg tøver derfor ikke med i alle tilfælde at sige, selv om dette ændringsforslag til at begynde med hverken glæder Kommissionen eller Rådet.
It has become quite clear, however, that this cannot be done now in time for the end of 1992. At least the border controls must go, however, and therefore a temporary solution is inevitable.
fornuftigt kompromis — det siger jeg til hr. De Gucht — mellem ønsket om at forenkle virksomhedernes formaliteter, da det indre markeds fordele ellers svækkes, og nødvendigheden af at kunne foretage den nødvendige skatte- og afgiftsmæssige kontrol.
The fact is that there is an increasingly strong risk that I January 1993 will have come and gone without bringing the abolition of fiscal frontiers, because of the half-baked solution preferred by the Council, and without bringing the removal of barriers to free movement of persons, because there is little chance that the Schengen agreement will extend to all twelve Member States by then.