natgillin/translations-raw huggingface dataset:
tid for at være særdeles ønskværdige, for eksport med en nulsats er og bliver et ømfindtligt punkt.
Parliament, can I get a cheaper car after 1992 ?' and I sat 'Well, in theory, yes, because we will have a single market, but of course in practice, no.
Og det sidste, vi kan bruge, er, at det indre markeds image belastes med tilfælde af svig.
It doesn't suit the revenue authorities so wc will have a registration tax'.
Den eventuelle udsættelse af den endelige dato for overgangsperioden vil derfor blive nødt til at lade dette aspekt veje tungt.
The same person who now enjoys the benefit of dutyfree sales says to me 'Can I enjoy this benefit after 1992?' and I say 'Yes, in practice this works very well but in theory, no, you cannot have it'.
Dette fører mig videre til det administrative samarbejde mellem medlemsstaterne.
In this context it is a bit of a mix-and-gather and choose-and-pick what you want.
På den ene side er det nødvendigt for at imødegå svig, på den anden side for udveksling af oplysninger om handelstransaktionerne.
I believe there are vendor control systems which could be looked at, which do not offend the principles of a frontier-free Europe, but I am not asking anyone to commit themselves to that today.
Hvad der er positivt i dette forslag, er den planlagte formindskelse af den administrative byrde for erhvervslivet, i særdeleshed for de små og mellemstore virksomheder.
What I am asking is that the Commission should undertake a study of the dynamic implications of the role and worth of the dutyfree market without prejudice to a final decision by the Commission, and without prejudice to whatever examination might follow in relation to the worth or otherwise of the proposed vendor control system.
Forslagets pålidelighed er imidlertid fuldstændig afhængig heraf.
I would urge the Commission to take immediate action to harmonize fiscal measures.
Der for spørger jeg Kommissionen, om den kan give nærmere meddelelser herom.
We will not see the implementation of the internal market unless we take action.
Er der allerede udar bejdet en plan for denne undersøgelse, og kan man sige, hvornår resultatet heraf kan forventes?
They too must be harmonized, and not merely VAT and excise duty. Harmonization must be broadly based if we are to succeed.
Parlamentet vendte sig den gang, støttet af Kommissionen, mod Rådet, som ikke ville drage de fulde konsekvenser af åbningen af grænserne. Ganske vist ville grænsekontrollen forsvinde, men i en vis periode skulle man stadig holde fast ved princippet om bestemmelseslandet. landet.
The Commission is not entitled to abolish something at the stroke of a pen, and to come to this Parliament and ask us to underwrite that decision, ignorant of its consequences.
Tongue (S). — (EN) Hr. formand, jeg vil gerne først takke hr. Fuchs for hans hårde arbejde og sige, i hvor høj grad jeg støtter hans forslag.
DESMOND (S). — Mr President, I warmly commend the rapporteurs on their reports.
Jeg havde foretrukket, at han havde anvendt ordet »tilnærmelse« i stedet for »konvergens«, men bortset fra dette har han forelagt en udmærket betænkning.
The fundamental issue we face is to agree an effective and fraude-free clearing system which will facilitate real competition.
Medlemsstatsregeringerne forsvarer meget let idealet enhedsmarkedet.
The apparent Council decision last evening to introduce a quarterly system of import/export returns is indeed welcome.
De forsvarer det ideal, det er at fjerne hindringerne for handelen og den frie bevæge lighed. De har da også i meget høj grad udnyttet hele idéen om det europæiske enhedsmarked politisk.
I would strongly urge the Commission to bring forward a computer based model of the scheme proposed so that the progressive harmonization, in particular of those returns, will be truly advanced.
Men det, der er blevet vist i forbindelse med dette meget vanskelige spørgsmål, er, at der er utilstrækkelig vilje fra deres side til at støtte det, de tidligere har sagt vedrørende det europæiske enhedsmarked.
I share the view of my colleagues, Mr Cox and Mr Fitzgerald, on the impact of the duty free decision and 1 strongly welcome the amendments of Mr Fuchs, which arc sensitive.
Det er godt, at deres ophør rent faktisk siges meget klart: december 1996.
I deplore that and hope that Parliament will adopt the Fuchs amendments.
Efter at have afvejet dette kompromis i forhold til alternativet, nemlig at bevare grænsekontrollen også efter 1992, fore trækker man nok det nuværende forslag.
They may refuse to accept the setting of a time limit for the introduction of definitive arrangements for taxation in the country of origin because it is not easy to foresee what effect they will have on the national budget, the different economic and business sectors and society generally in each country.
Ikke blot på grund af udskiftningen af grænsekontrollen med et administrativt system inde i landet, men frem for alt fordi udviklingsprocessen hen imod den definitive ordning stimuleres gennem indførelsen af denne procedure.
At yesterday's meeting of the Economic and Finance Ministers, no definitive agree ment was reached because of the major differences — according to my information, at least.
I mellemtiden har det forløbne år jo vist, hvor kompleks det fiskale problem er.
Having said that, we should also practise what we preach.
Men sådanne forandringer griber også dybt ind i de sociale forhold inden for medlemsstaterne.
In that regard, the Irish Finance Minister should reduce the standard rate in Ireland from 23% to 20% in the next Irish budget.
Af denne grund er det efter vor opfattelse ønskeligt, at overgangsperiodens længde ikke fastsættes strengt, og at der indbygges tilstrækkelig tid til at foretage forandringerne.
I would point out that in your own country of Germany, Mr President, the rate is 14% and the reduced rate is only 7%.
Tilsyneladende er der endnu en grund til ikke strengt at fastlægge en dato for overgangen til den definitive ordning.
In France, Mr Fuchs'country, the rate is 18.6%, and in Italy it is 19%.
I Kom missionens ændrede forslag skulle man have imødegået problemet med svig, det må vi i hvert fald formode. Interimsrapporter herom anser vi imidler-
We did reduce it when 1 was a member of the government, from 35% down to 23%.
Jeg understreger ordet »nedsætte«.
where they make their purchases.
Man bør også huske på, at der både er et socialt og kulturelt fortrin ved at opretholde nulsatsen for en række goder, og dette bør ikke bringes i fare.
Again, intraCommunity sales by small and medium-sized businesses will be eligible for the exemption allowed under the 6th Directive and will no longer be taxed again on arrival.
Hr. Fuchs nævner nulsatsen i sin betænkning og peger helt rigtigt på, at sociale goder og uoverdragelige goder kunne opretholde nulsatsen.
You will also have noted that the transitional arrange ments recommended by the Commission incorporate features that will set up an internal dynamic to guarantee that the process of dismantling fiscal frontiers will be irreversible.
Hvem vil tage fra Birmingham til Barcelona for at få foretaget en begravelse? Hvem vil tage fra Montpelier til Manchester for at købe en avis, blot fordi den ikke er pålagt moms?
I also think that this directive ought to be supplemented by the introduction of a system of harmonised taxes on agriculture, which would be compatible with the new VAT and that the proposal for a directive on small and medium-sized enterprises and harmonised VAT arrangements for them should go ahead.
Ud fra hensynet til befolkningens øgede frie bevægelighed og beskyttelsen af miljøet bør den offentlige transport fremmes, ikke beskattes. tes.
The Council and the Commission must realise how little has been achieved so far on the fiscal harmonisation directives, which are essential for the abolition of fiscal frontiers.
blevet en realitet, idet alle politikere har koncentreret sig derom, fordi det symboliserer en vis holdning til de sociale problemer.
The directive under discussion should be dealt with as a matter of urgency, for if the present rate of progress is maintained, it will be impossible for either the administrative authorities or the economic agents concerned to be ready in time.
Jeg ønsker at tage afstand fra denne meget følelsesbetonede holdning, som helt tilsidesætter økonomisk logik og ræsonnement.
I think it worthwhile at this stage to emphasize the complete agreement that in turn emerged between Parliament and the Commission, both on the principle itself of establishing a transitional period and on the taxation machinery to be employed during that period.
Begunstigelse af handicappede eller vanskeligt stil lede ved hjælp af nulsatsen er en overordentlig bekostelig procedure. Hvorfor?
Mr Fuchs played a big part in the development of this convergence of views and constructive approach.
Fordi den afskaffer betydelige indtægter fra måske 10, 15 eller 20% af befolkningen.
I am grateful to him, and to Parliament for the support it is giving the Commission.
Det vil være langt bedre at benytte indtægterne fra den almindelige beskatning af varerne til ad andre veje — og dem er der mange af — at yde den nødvendige hjælp og finansielle støtte til de dårligt stillede.
However, bearing in mind the underlying objectives that both the Commission and the Council are pursuing, the transitional period must be clearly delimited.
Jeg tror, at det i langt højere grad er blevet et symbolsk end et egentligt problem.
The transitional arrangements come into force on 1 January 1993 and must expire by no later than 31 December 1996.
Når man først har accepteret merværdiafgiften, bør den udnyttes fuldt ud.
The Commission is therefore unable to agree to Amendment No 24, formerly 23, which introduces conditions for the switch to the definitive system.
Man kan gå med til lavere satser, det er klart, men man kan ikke have en merværdiafgift på nul procent.
I am afraid we are also unable to go along with all the technical amendments concerning the transitional arrangements themselves.
For øvrigt håber vi, at Fællesskabets indtægter en skønne dag kom mer til at hvile på reel skatteopkrævning.
The special arrangements for systematic taxation of private vehicles in the country of destination cannot be extended to all means of transport that are subject to registration — I am referring to Amendment No 17 — since there is no harmonization on registration.
Med henblik herpå er nulsatsen et problem for os.
This taxation criterion is therefore not applicable.
Afslutningsvis et ord til støtte for velgørende organisationer.
SCRIVENER, Member of the Commission. — (FR) Mr President, ladies and gentlemen, in the debate on the removal of fiscal frontiers, which already goes back a long way, Parliament and the Commission have consistently been in broad agreement on the actual concept of the single market.
Det er af absolut afgørende betydning, at velgørende organisationer i hele Det Europæiske Fællesskab undergives nulsatsen.
The Council's proclaimed medium-term aim of establishing a definitive system based on taxation in the country of origin is widely supported in Parliament.
Jeg opfordrer der for Parlamentet og Kommissionen til at støtte ændringsforslag nr. 14 til hr. Fuchs' betænkning.
Last year, if you remember, the Council concluded that the conditions necessary for the transition to the definitive VAT system could not be in place by 1 January 1993.
Dette er ikke nogen udtømmende liste over de principper, vi bør tage hensyn til, men hvis vi følger disse, er jeg sikker på, at vi ikke blot vil ende med at have ret med hensyn til vore forslag vedrørende dette spørgsmål, men også vil opnå støtte blandt et flertal af medlemsstaterne. I mellemtiden opfordrer jeg Kommissionen til at overtage vore synspunkter som udtrykt i både De Gucht- og Fuchs-Betænkningen. gen.
To keep matters moving forward, the Commission made changes in its initial proposal, introducing transitional arrangements for taxation in the country of destination, to pave the way towards establishment of the single market.
Herman (PPE). — (FR) Hr. formand, kære kolle ger, det emne, vi i dag behandler, er af afgørende betydning for 1992. Som bekendt gjorde Ministerrådet i går nogle fremskridt.
On Amendment No 19, changing the territoriality of the provision of services already taxed in the country of origin strikes me as conflicting with all the aims pursued.
Porto (LDR). — (PT) Hr. formand, fjernelsen af de afgiftsmæssige grænser sammen med afskaffelsen af de fysiske og tekniske grænser er en målsætning på kort eller mellemlangt sigt hen imod den europæiske integration, som det fremgår af »hvidbogen« om det indre marked og af Den Europæiske Fælles Akt.
As you will have seen from the excellent report by Mr Fuchs, the Commission's transitional arrangements are balanced and consistent with the aims pursued. For the duration of the transitional period, they establish, for taxable and equivalent transactions, the principle of taxation at the destination, in the Member State where the goods are delivered.
Derfor kan vi ikke undlade at beklage, at bestræbelserne for en afgiftsmæssig harmonisering stadig begrænser sig til nogle former for indirekte skatter, og at Rådet — selv på dette område — har udskudt indførelsen af princippet om momsbeskatning i oprindelseslandet indtil 1997.
At the same time — and this is what is really important — they make provision for the removal of all controls and formalities involved in crossing borders within the Community.
Det første er harmoniseringen af merværdiafgiften på grundlag af princippet om beskatning efter forbrugslandet, som er en rodet system, en overgangsordning, der tidsmæssigt bør begrænses så meget som muligt.
As regards Amendment No 22, the information taxable persons are required to supply cannot be increased to the extent envisaged by Parliament.
Vi mener nemlig, at Kommis sionens forslag i den forelagte form udgør den bedste garanti for afskaffelse af de skatte- og afgiftsmæssige grænser.
In particular, the requirement to draw up lists recapitulating all in dividual transactions and systematically match countries of purchase to countries of sale is inconsistent with the balance we are trying to establish between what needs to be done to combat fraud and relaxation of the formalities that business has to deal with.
Og i så henseende har vi ingen sikkerhed, ingen garanti, med hensyn til sidste frist for ændringen.
The Council itself is thinking in terms of a much less cumbersome system.
Med det råderum, dette giver, er det klart, at vi hilser Kommissionens initiativer som dem, vi i dag behandler, meget velkommen.
Certain intraCommunity transactions which are particularly sensitive to disparities between rates and therefore entail the greatest risk of distortion of competition are also going to be taxed in the country of destination — sales of private cars, mail-order sales.
De giver den fordel, at man kan foretage kontrollen direkte i virksomhedernes regnskaber og ikke gennem tolden.
I would like you to know that further throught is going to be given to these points.
Samtidig kan man forvente, at det foreslåede system kan være en slags test i forhold til indførelsen af den definitive ordning, princippet om beskatning i oprindelsesladet; selv med integrationen kan det ikke være vejen til svig og manglende respekt for to grundlæggende målsætninger for Fællesskabet og navnlig for de mindre udvik lede lande, der har underskud på deres handelsbalancer. lancer.
Nevertheless, from the first day of the transitional period, travellers are going to enjoy complete freedom to buy as much as they like, with tax paid once and for all in the Member State
For det andet vil jeg gerne sige, at nulsatsen er en abnormitet, når man går ind for merværdiafgift.
Turning to Amendment NoT8, the threshold for intraCommunity purchases beyond which taxation in the country of destination applies in certain cases must necessarily, in all logic, refer to purchases liable to tax in the Member State of origin.
En af disse målsætninger er nøjagtige og prompte statistiske oplysninger vedrørende vareudvekslingen
Because there will be no clearing machinery during the transitional period, referring to Amendment No 28, no provision can be made for a right to deduction of VAT payable or paid in
Eftersom resten af Europa for øjeblikket sandsynligvis ikke vil begynde at dyrke den gamle keltiske sportsgren hurling, må jeg sige til Kommissionen, at den ved at fritage udstyr til etniske sportsgrene for moms ikke vil fordreje handelen, men fremme sin ungdoms-, kultur- og sportspolitiske målsætninger såvel som skabe goodwill. will.
As to Amendment No 29 and sales by non-taxable institutional persons, such sales cannot be exempted under the intraCommunity system, since that would be creating a right to deduction of VAT for non-taxable persons. The threshold for taxation in the country of destination has to be maintained so that taxation can be confined to purchases presenting a serious risk of distortion.
Den anden målsætning er at forbinde det beløb, man opkræver i hjemlandene for de faktiske skatteydere — forbrugerne — med oprindelsesprincippet.
As regards dutyfree purchases (Amendment No 7), which can currently be made when travelling within the Community, you will appreciate that abolition of the allowances flows from the very logic of the internal market and the lapsing of the concept of intraCommunity imports as from 1 January 1993, when the limits on travellers' purchases will also disappear.
Andre sagkyndige i Danmark har beregnet, at det samlede indtægtstab for det offentlige vil blive på 100110 mia. DKR, når også de direkte skatter skal harmoniseres, hvilket kan blive en følge af den frie bevægelighed.
And it will not fail to take account of the social and regional impact of the abolition of fiscal frontiers, to which you refer in Amendment No 6.
Konsekvensen af dette bliver en fuld stændig nedbrydning af den danske velfærdsstat, der hviler på samfundssolidarisk finansiering over skat ter og afgifter.
The two new recitals that you have introduced on this aspect are therefore readily accepted by the Commission.
I stedet skal folk så klare sig igennem ved private, om end i en vis udstrækning obligatoriske forsikringsordninger, når de bliver syge, gamle, arbejdsløse eller på anden måde rammes af det, der kaldes en social begivenhed.
The same goes for two more amendments, one which usefully clarifies the scope of the provisions in the 6th Directive on the treatment of transactions by institutional non-taxable persons while the other curbs certain abuses over recourse to exemption from the system of deductions made for cyclical economic reasons, the latter being Amendment No 11, Amend ment No 13, allowing Member States not to require payment of tax due when it is less than ECU 100, wil limit the scope for differences of judgement such as have been seen with the existing wording.
Den tredjedel af dan skerne, der ikke eller kun dårligt har råd, er under disse omstændigheder meget ilde stedt.
This is a particularly apt amendment, giving automatic applicability to all present or future provisions that can play a part in practical application of the conditions for exemption of intraCommunity sales.
Folkebevægelsen vil ikke acceptere dette, og vi vil gøre vort til at få folk til at se, at kampen for den sociale velfærd og kampen mod Unionen er to sider af samme sag.
Some of the amendments concerning changes to the wording of the 6th Directive itself, which remains the vehicle for introducing the definitive system, are unacceptable to the Commission.
Fitzgerald (RDE). — (EN) Hr. formand, hvis der er noget område, der hersker enighed om med hensyn til Kommissionens forslag vedrørende indirekte beskatning, er det, at harmoniseringen af moms og forbrugsafgifter vil få betydelige budgetmæssige virkninger for alle medlemsstater, men navnlig for Irland.
Amendment No 9 : Member States cannot be obliged to give the Commission advance notice of changes they are planning to make in rates, because of the risk that consumers would bring forward or delay their purchases.
Når vi skaber et enhedsmarked, må vi sikre, at den centraliserede økonomiske politik bevarer en tilstrækkelig fleksibilitet til rent faktisk at fremme afgiftsharmoniseringen ved at støtte fremskridt med hensyn til f.eks. udvikling af regionerne, landdistrikterne og turismen. I overgangsperioden må med lemsstaterne skulle blive enige om momsintervaller og om de satser, som vil blive pålagt særlige produk ter og tjenesteydelser.
Nor is it possible to go along with Amendment No 12, which would require them to harmonize the frequency of VAT returns immediately, since their current budget constraints would not allow them to do this.
I betragtning af Irlands perifere beliggenhed og ø-status er jeg navnlig optaget af, at transporten af passagerer og varer ikke under kastes den yderligere momsomkostning, som ordføreren foreslår.
Since publication of the White Paper, the Commission has consistently stressed that the establishment of a single market and elimination of fiscal frontiers called for in the Treaty require closer administrative cooperation by the Member States' tax authorities.
Irlands lufttransportinfrastruktur og -omkostninger har nydt fordel af den liberaliserede luftfartspolitik.
The ECOFIN Council too recognized this in its conclusions issued on 13 November 1989.
Lavere omkostninger i forbindelse med forbrugsafgifter forbundet med salg af afgiftsfrie varer har været af afgørende betydning for vore regionale lufthavnes økonomi.
In response to these conclusions, on 19 June 1990 the Commission submitted to the Council a proposal for a regulation strengthening the existing provisions on administrative cooperation in the field of indirect taxation.
Cork Lufthavn i min by har udviklet kontinentale forbindelser, som er vitale for hele regionens fremtid.
Such cooperation is clearly necessary for the purposes of applying the transitional arrangements as well as the definitive arrangements.
Lufthavnens rentabilitet og udvikling er nært forbundet med fortsatte fortjenester ved salg af afgiftsfrie varer.
On Amendment No 14 and the derogations currently subsisting on the basis of Article 28 of the 6th Directive, these will be dealt with either in the decisions to be taken on rates or in a proposal that the Commission is preparing as a complement to the 18th Directive.
Hvis Fælles skabet afskaffer denne blomstrende forretning, bliver der alvorlige konsekvenser for færge- og flybilletpriserne til den eneste ø-stat i Fællesskabet.
I therefore consider such amendments out of place in the proposal on the transitional arrangements.
Pinxten (PPE). — (NL) Hr. formand, de forslag, som vi her drøfter, og alle vil være enige heri, er egentlig ikke andet end en second best solution.
With regard to Amendment No 20 concerning the right to opt for taxation of transactions normally exempted, financial transactions in particular, I have no wish to change the existing situation.
Denne mangel på politisk vilje har først og fremmest at gøre med den stadig eksisterende dybt rodfæstede mistillid med hensyn til det nødvendige clearingsystems funktion.
On the other hand, I readily accept the proposition that the transitional period ought to be used to study the possibility of taxing financial transactions, and the Commission will be submitting a report on this by 1996.
Derfor drøfter vi nu en overgangsordning og et forslag om multilateralt administrativt samarbejde med hensyn til de indirekte skatter og afgifter.
I want to thank the rapporteur for his excellent report, and the Commission cannot but welcome the firm support expressed by your Committee on Economic and Monetary Affairs and Industrial Policy.
Sidsnævnte er uhyre vigtigt, for til trods for den kendsgerning at den foreslåede overgangsordning ud fra en skatteteknisk synsvinkel er velgennemtænkt og sammenhængende, kan vi jo forvente flere forsøg på grænseoverskridende fiskal svig.
Your rapporteur, Mr De Gucht, has proposed an amendment — No 5 — aimed at strengthening the Commission's role in implementing the regulation and coordinating the procedures for exchanges of information and mutual assistance between Member States that will be introduced on the strength of it.