natgillin/translations-raw huggingface dataset:
Men jeg vil også opfordre Kommissionen til så hurtigt som muligt at udvikle en strategi for alle personlige og private mobile systemer, som ville indpasse dem i et samlet EF-dækkende personligt kommunikationssystem.
But I would also urge the Commission to develop as quickly as possible a strategy for all personal and private mobile systems which would incorporate them into a European Community universal personal communications system.
Det, vi er ude for nu, er, at det ene land udvikler ét system og det andet udvikler et andet.
What we have now is one country developing one system and another developing another.
Jeg ville ønske, at Kommissionen ville se logisk på det og ret hurtigt fremkomme med en plan for hele Fællesskabet.
I would like to see the Commission look at this logically and come out fairly quickly with some plan for the whole of the Community.
Dette er, hvad jeg gerne vil lægge Dem på sinde. Kommissionen er desværre ikke i stand til at sige ja til det ændringsforslag, som indfører en ny betragtning. Jeg nærer ingen illusioner om at have overbevist Dem, men dette er — ak og ve — Kommissionens mening.
The Commission is not, however, able to accept certain other amendments : Amendments Nos 5, 6, 7, 9 and 10 designed to involve representatives of participants in the committee responsible for managing the programme; finally, a group of linguistic amendments, namely Amendments Nos 2, 3 and 4 relating solely to the German version.
Afstemningen finder sted onsdag kl. 17.00.
The vote will be held at 5 p.m. on Wednesday.
A3-369/91) af Seal for Udvalget om Økonomi, Valutaspørgsmål og Industripolitik om forslag fra Kommissionen til Rådet (KOM(91) 215 endel. — dok.
A30020/92) by Mr Merz, on behalf of the Committee on Economic and Monetary Affairs and Industrial Policy, on
Pandolfi, næstformand i Kommissionen. — (IT) Hr. formand, ærede medlemmer, ordføreren, hr. Seal, har ret — jeg takker ham varmt — for hans betænkning og for hans forelæggelse i salen af den tekst, som Europa-Parlamentet forhandler.
PANDOLFI, Vice-President of the Commission. — (IT) Mr President, ladies and gentlemen, the rapporteur, Mr Seal is right — and I am very grateful to him for his report and the way he has presented to the House the text before the European Parliament.
Han har ret, det er en ukontroversiel tekst.
He is right : it is a non-controversial text.
Ordføreren har beskrevet den klart og har givet en anbefaling til Kommissionen: lad os forsøge at udarbejde en altomfattende fælles strategi og undgå en splittelse af markedet.
The rapporteur has clearly illustrated that and has made a recommendation to the Commission: let us endeavour to devise a single, allembracing strategy to avoid market segmentation.
Deres forslag fortjener overvejelse, og jeg kan sige, at Kommissionen vil forsøge at orientere sig i den retning ordføreren ønsker.
His proposal is well worth considering, and I can say that the Commission will try to move in the direction he desires.
Hvad resten angår, er teksten selvforklarende.
For the rest, the text is self-explanatory.
Jeg takker Parlamentet for den opmærksomhed, man har givet den.
My thanks to the House for the attention it has given it.
Formanden. — Forhandlingen er afsluttet.
the proposal from the Commission to the Council (COM(90) 595 — Doc.
Seal (S), ordfører. — (EN) Hr. formand, denne betænkning må være en af de mest ukontroversielle betænkninger, Parlamentet nogensinde har forhandlet, selv om den behandler et ømtåleligt emne som standardisering og tildeling af radiofrekvenser. Kommissionen har gjort noget markedsforskning,
C3-69/91) for a directive concerning arrangements for taking into account by enterprises of the losses of their permanent establish ments and subsidiaries situated in other Member States.
Gennemførelse af de for det indre marked nødvendige EF-forskrifter
Enforcement of Community legislation required to build the single market
Merz (PPE), ordfører. — (DE) Hr. formand, jeg vil gerne til Kommissionen fremsætte nogle korte bemærkninger om direktivet og om vor betænkning. ning.
MERZ (PPE), rapporteur. — (DE) Mr President, I should like to make a few short points to the Commission concerning the directive and our report.
A3-88/92) af Rogalla for Udvalget om Økonomi, Valutaspørgsmål og Industripolitik om
A30088/92) by Mr Rogalla, on behalf of the Committee on Economic and Monetary Affairs and Industrial Policy on
Da jeg har overtaget betænkningens udarbejdelse efter hr. Pinxten, vil jeg begynde med at takke ham for udført forarbejde.
I must begin by warmly thanking Mr Pinxten, from whom I took over as rapporteur, for his preliminary work.
Endvidere er jeg indstillet på endnu en gang at forsvare de af ham i udvalget stillede ændringsforslag.
I am very happy to argue once again for the amendments tabled by him in committee.
Men inden jeg går over til enkelthederne, vil jeg gerne kort komme ind på direktivets indhold.
Before I deal with this in detail, however, let me briefly discuss the substance of the directive.
C3-430/91 — SYN 364) til afgørelse om vedtagelse af en handlingsplan for udveksling mellem medlemsstaternes forvaltninger af de nationale embedsmænd, der har til opgave at gennemføre de for virkeliggørelsen af det indre marked nødvendige EF-forskrifter.
C3-0430/91 — SYN 364) for a decision on the adoption of an action plan for the exchange of national officials between Member State administrations who are engaged in the enforcement of Community legislation required to build the single market.
Pandolfi, næstformand i Kommissionen. — (IT) Hr. formand, jeg tager ordet, til trods for at dialogen mangler som grundlag for mit indlæg.
PANDOLFI, Vice-President of the Commission. — (IT) Mr President, I shall take the floor although the element of dialogue is absent here.
Det er altså med god grund, at Kommissionen har udarbejdet dette direktivforslag, og derfor støtter vi det.
I shall therefore confine myself to saying that the Commission has considered
I Udvalget om Økonomi, Valutaspørgsmål og Industripolitik drøftede vi udførligt de nu også her foreliggende ændringsforslag, som jeg kort vil komme ind på.
The directive has been comprehensively discussed in the Committee on Economic and Monetary Affairs and Industrial Policy, which is well aware of its significance for the Community.
Vi kender mindst tre og måske også flere måder, hvorpå driftssteder eller datterselskabers tab kan overføres til moderselskabet.
This is something of exceptional importance for the operation of the internal market.
Der findes en ganske enkel metode, nemlig fritagelse: Det land, hvori driftsstedet eller datterselskabet er beliggende, indrømmer ret og slet det derværende datterselskab skattefritagelse.
That market will function properly when enterprises — medium-sized and small enterprises as well as big business — are able to operate as if there were no longer frontiers between the Member States.
Formanden. — Næste punkt på dagsordenen er betænkning (dok.
This is not just a matter of the free movement of goods and the freedom
Merz heder med grænseoverskridende aktivitet ligestilles dermed med virksomheder, der kun arbejder i en medlemsstat.
MERZ to provide services : the appropriate fiscal instruments have also to be set in place.
Kommissionen henviser i forslaget endvidere til, at det er en metode, som den selv foreslog i sit forslag til Rådets forordning om Statut for Det Europæiske Selskab.
Let me conclude, on a personal note, as rapporteur, by saying that we cannot, of course, accept the amendment tabled by Mr Lataillade, as it would undermine the whole structure of the current directive.
Derfor bør Europa-Parlamentet energisk støtte Kommissionens forslag, da det drejer sig om skatteretlig harmoni mellem en i Det Europæiske Fællesskab fundet selskabsretlig form og bestående retsformer i de forskellige medlemsstater.
At issue here are subsidiaries and not holdings. It is possible to have a 25% stake in up to four companies, in which case what we talking about is no longer a subsidiary or relations between parent company and subsidiary but holdings in individual companies.
Også Det Europæiske Fællesskab er forpligtet til skattemæssig neutralitet ved valg af retsformer.
That amendment does not therefore fit in with the system of the directive.
Naturligvis er vi klar over, at ordningen er ufuldstændig og også må være utilfredsstillende, i hvert fald så længe der i Det Europæiske Fællesskab ikke findes ensartede regler for regnskabsaflæggelse, ensartet koncernret og ensartede konsolideringsforskrifter.
It will replace a whole series of double taxation agreements, where such agreements exist between the Member States, at least in terms of the equal treatment of enterprises in the internal market in taking into account losses in permanent establishments and subsidiaries; and it will fill a gap where there are no double taxation agreements between Member States.
På grund af forskelle i reglerne for beregning af fortjeneste og i virksomhedsbeskatningen inden for Det Europæiske Fællesskab er der dog stadig problemer, fordi der naturligvis kan opstå tilskyndelser til investeringer og virksomhedsanlæggelser, som begunstiges af direktivforslaget.
The Committee on Economic and Monetary Affairs and Industrial Policy has also discussed in depth the amendments we are considering here today, and I should like to refer briefly to them.
Endelig kan det ikke udelukkes, at de lande, i hvilke virksomhederne har deres hjemsted, mister skatteindtægter, og jeg vil tro, at det er derfor, at det i direktivforslaget endnu en gang påpeges, at det ikke kun er inden for den indirekte beskatning, men også inden for den direkte beskatning, at der er brug for større tilnærmelse i medlemsstaterne.
We know of at least three, and possibly more, methods whereby losses incurred by permanent establishments or subsidiaries can be imputed to the parent company.
Som foreslået i direktivet betragter jeg imidlertid hensyntagen til de efter de respektive nationalt gældende forskrifter beregnede driftsresultater som den eneste praktisk gennemførlige løsning og for så vidt også for et yderligere skridt i retning af afvikling af det indre markeds økonomiske skranker.
There is, however, one very simple method — exemption : the country in which a permanent establishment or subsidiary is situated simply exempts that subsidiary from taxation. That is certainly the simplest but for all concerned the least satisfactory method.
Som ordfører vil jeg personlig slutte med at sige, at vi selvfølgelig ikke kan acceptere hr. Lataillades ændringsforslag, da det vil nedbryde hele det forelagte direktivforslags struktur.
RANDZIO-PLATH (S). — (DE) Mr President, the directive itself reveals that there are yet again obstacles to be overcome before the internal market can be brought fully into being.
Her taler vi om datterselskaber og ikke andele.
The directive will make it easier for enterprises to operate in the European Community.
Andele på indtil 25 % er jo tilladt i indtil fire selskaber, men så er der ikke længere tale om et datterselskab eller om forbindelser mellem moder- og datterselskab, men om andele i virksomheder.
If an undertaking has, in the country in which it is registered, permanent establishments which make losses, then these are, of course, offset against its profits.
Dette ændringsforslag passer derfor ikke ind i direktivets system.
The same applies to losses of subsidiaries.
Det drejer sig helt præcist om virksomhedernes regnskabsmæssige behandling af underskud i datterselskaber eller faste driftssteder i andre medlemsstater.
Where, however, permanent establishments or sub­sidiaries are situated in other Member States, losses incurred in those Member States have not hitherto been taken into account in the enterprise's principal place of business.
Som bekendt har Kommissionen foreslået to metoder for de faste driftssteder: udligningsmetoden, som allerede er i anvendelse i syv medlemsstater, og fradrags- og efterpåligningsmetoden, der anvendes i tre medlemslande.
The directive is intended to put an end to that situation, and the Socialist Group favours adoption of the directive, so that at last enterprises involved in cross­frontier activity are not penalized in matters of taxation.
Jeg vil gerne minde om, at disse metoder allerede blev godkendt i forslaget til forordning i 1989 vedrørende Statutten for Det Europæiske Selskab.
Third, and this is the method opted for by the Commission in its proposal, there is what is known as retrospective taxation: losses incurred abroad by a permanent establishment or subsidiary may be charged against the parent company but, if a profit is then made, it will be credited to the parent company, at least to the level of the losses claimed earlier.
Med hensyn til datterselskaber mener Kommissionen, at det er vanskeligt at indføre et fælles system af beskatning eller konsolidering.
The proposal for a directive concerning arrangements for the taking into account by enterprises of the losses of their permanent establishments and subsidiaries situated in other Member States therefore fills a gap and is to be welcomed.
Forslaget er derfor, at man begrænser sig til fradrags- og efterpåligningsmetoden.
Enterprises engaging in cross­frontier activity are placed on the same footing as those whose activity is restricted to a single Member State.
Denne metode er identisk med den anden metode foreslået for de faste driftssteder. steder.
This is actually a very important step, since both the method of crediting as well as loss deduction guarantee, along with retrospective taxation, that the enterprises concerned will enjoy the same treatment as strictly national enterprises.
Randzio-Plath (S). — (DE) Hr. formand, netop dette direktiv henviser til, at der igen er forhindringer, der skal overvindes for at færdiggøre det indre marked.
The Commission has also pointed out in its proposal that this is a method which it has already put forward in its proposal for a regulation on a European joint stock company.
Direktivet er egnet til at lette Det Europæiske Fællesskabs erhvervsvirksomheders aktivitet.
The European Parliament must therefore lend the Commission proposal its firm support, as what is at issue here is harmonization of fiscal legislation in relation to a form of company that exists in the Community and the legal structures which exist in the individual Member States.
Hvis en virksomhed har tabsgivende driftssteder i indlandet, er det en selvfølge, at tabene modregnes i virksomhedens indtægter.
The European Community too must adopt a neutral stance from the point of view of taxation in regard to the choice of legal form.
Det samme gælder for datterselskabers tab. Ligger driftssteder eller datterselskaber derimod i andre medlemsstater, kan virksomhedens hovedsæde ikke medregne tabene.
As a result of the differences in the provisions on determining taxable profit and company taxation with the European Community, problems, however, remain, as incentives in relation to investment and location of enterprises could result, and these may perhaps be further encouraged by the proposal for a directive.
Denne situation vil direktivet med rette gøre en ende på, og derfor vil Den Socialistiske Gruppe gå ind for direktivets vedtagelse, så virksomheder, der driver grænseoverskridende virksomhed, ikke skattemæssigt stilles dårligere.
Finally, tax losses in the country in which the enterprise has its registered office cannot be ruled out, and it therefore seems to me that the directive again points to the fact that there will have to be further harmonization of both indirect and direct taxation in the Member States.
Jeg kommer nu til de stillede ændringsforslag, som gennemgås i hr. Merz's betænkning. Først og frem mest ændringsforslag nr. 2 og 3, som foreslår mulig heden for at udvide det geografiske anvendelsesområde for direktivets bestemmelser, det vil sige uden for Fællesskabets område.
We consider it only right that in the interests of future harmonization of the aforementioned provisions also, the Member States should, naturally, be able to continue to apply existing methods of fiscal offset but should not be allowed to introduce new methods within their territory.
Kommissionen er ikke enig i disse to ændringsforslag af forskellige grunde.
This applies, for instance, to Germany which permits write­down to the going value as a method of offset.
Direktivforslaget om regler for virksomheders med regning af underskud i deres faste driftssteder og i datterselskaber i andre medlemsstater afbøder altså en mangel og må derfor hilses velkommen. Virksom
Nonetheless, I consider the taking into account —■ as proposed in the directive — of the company results in accordance with the relevant national provisions to be the only practical solution and, to that extent, a further step towards dismantling economic barriers in the internal market.
Blandt andet er anvendelsen af denne ordning ikke underkastet gensidighedsprincippet.
C3-368/91 — SYN 359) for a regulation changing Part II of Regulation (EEC) No 1612/68 on the freedom of movement for workers within the Community.
Kort og godt: Indtil nu har systemet bare ikke fungeret.
This involves, in particular, accounting arrangements for enterprises, in relation to the losses of their subsidiaries or permanent establishments situated in other Member States.
Det har været sejt, trægt og uigennemsigtigt. tigt.
As you are aware, in the case of permanent establishments, the Commission has proposed two methods : that of crediting, which is already applied in seven Member States, and that of deduction of losses with subsequent reintegration, applied in three Member States.
Jeg lykønsker Kommissionen med, at den har for stået, at der nu skal lægges op til et nyt fleksibelt system, der også skal være gennemskueligt, og som skal kunne arbejde hurtigt til gavn for såvel de mange unge, vi ved gerne vil søge et job i vore forskellige medlemslande, som for de virksomheder, der har et stort ønske og behov for at få ansat medarbejdere, ikke bare fra deres eget land, men fra andre medlemslande.
I should point out that those methods have already been adopted in the 1989 proposal for a regulation on the statute of the European company.
Ændringsforslag nr. 1, 4 og 5 skal begrænse med lemsstaternes mulighed for at indføre nye metoder til modregning af underskud i udlandet, en mulighed som til gengæld forbeholdes et eventuelt harmoniseringsdirektiv.
NIELSEN (LDR), rapporteur. — (DA) Mr President, it is a great pleasure for me, on behalf of the Social Affairs Committee, to present some views on freedom of movement for workers, what we normally call the Sedoc system, as found in Part II.
Kommissionen ser ikke gyldige motiver for at forbyde et medlemsland at udarbejde en metode i tilgift til dem, direktivet foreskriver.
The committee backs these views unanimously.
Kommissionen mener dermed, at en deltagelse på mindst 75% ville være i overensstemmelse med praksis på nationalt niveau i flertal let af medlemsstaterne.
We have only made nine proposed changes and we hope that the Commission, with which we have naturally worked very closely throughout the entire process, will also be able to accept our proposed changes.
Det er os magtpåliggende i Socialudvalget, at vi undgår centralisme og et bureaukratisk system, for sådan som vi har kendt SEDOC indtil nu, har det været for centralistisk og for bureaukratisk.
The proposal is therefore that only the method of deduction with subsequent reintegration be used.
Jeg håber, at Kommissionen er indforstået med, at det er en epoke, der er overstået.
That is exactly the same as the second method proposed for permanent establishments.
Til sidst vil jeg give til kejseren, hvad kejserens er.
We are all agreed that the Sedoc system, in its present form, has not worked at all.
Jeg vil derfor takke fru Randzio-Plath, som er kommet med et indlæg om betænkningen i salen, og ligeledes ordføreren, hr. Merz.
After all, the purpose of our Community and the internal market is essentially that workers should be able to move freely from Member State to Member State, that people should be able to seek work in a country other than their own, that they should have all the relevant information to enable businesses which have jobs to offer to present this offer sufficiently quickly.
Formanden. — Forhandlingen er afsluttet.
In short, the system simply has not worked so far.
Afstemningen finder sted i morgen kl. 12.00.
It has been intractable, cumbersome and untransparent.
Vi har desværre stor arbejdsløshed, vi har behov for at få mange flere i arbejde. Derfor vil dette informationssystem — SEDOC-systemet, som vi kalder det — kunne være en enorm hjælp, når det kommer til at fungere effektivt, smidigt, fleksibelt, ikke-bureau-kratisk.
Let me turn now to the amendments tabled and explained in Mr Merz' report.
Det vil kunne hjælpe virkelig mange, som har et reelt ønske om at søge arbejde ikke bare i sit eget land, men også i andre medlemslande. Det vil kunne give dem den håndsrækning, de har behov for.
First Amendments Nos 2 and 3 which provide for the possibility of extending the territorial scope of the arrangements envisaged in the directive, taking them beyond the Community there fore.
Vi undgår flaskehalse, vi fremmer mobiliteten, og det er det, der er meningen med det hele.
Among other things, application of the arrangements is not subject to the condition of reciprocity.
Formanden. — Næste punkt på dagsordenen er betænkning (dok. A3-84/92) af Nielsen for Udvalget om Sociale Anliggender, Beskæftigelse og Arbejdsmiljø om forslag fra Kommissionen til Rådet (KOM(91) 316 endel. — dok.
Amendments Nos 1,4 and 5 are designed to limit the ability of the Member States to introduce new methods of entering in the accounts losses incurred abroad, that possibility being, however, reserved for a harmonizing directive at some future point.
C3-368/91 — SYN 359) til forordning (EØF) om ændring af anden del af forordning (EØF) nr. 1612/68 om arbejdskraftens frie bevægelighed inden for Fællesskabet.
The Commission can see no good reason for prohibiting a Member State from adopting a method in addition to those set forth in the directive.
Det er selvfølgelig et samarbejde inden for hele Fællesskabet; men vi ved, at der helt naturligt meget let vil kunne skabes et langt bedre samarbejde på tværs af landegrænser, og derfor har vi stillet et ændringsforslag, hvor vi beder om, at man også fremmer de kræfter, der allerede er sat i gang mellem visse medlemslande på tværs af landegrænser, også der for at fremme mobiliteten.
I congratulate the Commission for perceiving that the time is now ripe for a new, flexible system whose workings are transparent and which will be able to work quickly for the benefit both of the many young people who, as we know, would like to look for work in our various Member States, and of businesses, which have a great desire and need to take on employees not only from their own country but also from other Member States.
Nielsen (LDR), ordfører. — Hr. formand, det er mig en stor glæde på vegne af Socialudvalget at frem lægge betænkningen om arbejdskraftens frie bevæge lighed, anden del heraf, det vi i daglig tale kalder SEDOC-systemet.
The Commission does not accept Amendment No 6 because, if the losses incurred by a subsidiary are to be able to be entered in the accounts, the group has to be integrated to a greater extent than is envisaged in the amendment.
Det er et enigt udvalg, der står bag denne betænkning. Vi har kun stillet ni ændringsforslag, og det er vort håb, at Kommissionen, som vi naturligvis har arbejdet meget tæt sammen med under hele forløbet, også vil kunne acceptere vore ændringsforslag.
The Commission in fact considers that a minimum holding of 75% is in line with national practice in the majority of the Member States.
Vi er alle enige om, at SEDOC-systemet, som vi har kendt det indtil nu, absolut ikke har fungeret.
I believe that everything is presented very well and sensibly in the Commission proposal.