natgillin/translations-raw huggingface dataset:
Forskellene er dog stadig meget betydelige, selv om forskellen mellem Det forenede Kongerige og de øvrige medlemsstater er mindsket betydeligt fra og med anden halvdel af 1979 som følge af den meget betydelige stigning i den britiske normalsats for merværdiafgift, som den 18. juni 1979 blev forhøjet fra 8 til 15 %.
Leaving aside a general modification of the level of rates, any change in them requires fairly considerable technical preparations. Further­more, an increase in the number of rates entails an increase in the cost of running the system, both for taxable persons and for the tax author­ities.
Merværdiafgiftens anvendelse som konjunkturpolitisk instrument
Finally, while increases in rates are gener­ally passed on in full in prices, the same does not always apply to reductions in rates which frequently serve only to increase profit margins.
For fuldstændighedens skyld bør det imidlertid bemærkes, at merværdiafgiftens anvendelse i konjunkturpolitikken ikke nødvendigvis er begrænset til ændringer i satserne.
However, it should not be forgotten that the use of VAT for shortterm economic purposes is not necessarily limited to adjustment of the rates.
Den kan også have andre former, bl. a. en begrænsning i fra dragsretten ved investeringer.
It can also take other forms, for example the limi­tation of the right to deduct input tax in the case of investments.
Generel analyse af de punktafgifter, der skal harmoniseres
In Denmark, the single VAT rate was reduced from 15 % to 9.25 % between October 1975 and March 1976 in order to stimulate consumption and so to boost production.
I alle Fællesskabets medlemsstater stammer en betydelig del af skatteindtægterne fra punktafgifter.
In all Member States a significant propor­tion of tax revenues is derived from excise du­ties.
Afhængigheden af punktafgifterne varierer imidlertid betydeligt, (fra knapt 5 % i Nederlandene til næsten 24 % i Irland af de samlede indgåede skatter og sociale bidrag i 1977).
However, dependence on the excises varies considerably, from less than 5 % in the Nether­lands to almost 24% in Ireland of total receipts of taxes and social contributions in 1977.
Bortset fra en generel ændring i MOMS-satsernes niveau kræver enhver ændring af disse satser nemlig en forholdsvis betydelig teknisk forberedelse.
In France, the collection of tax was suspended in 1973 (zero rating) for retail sales of beef with the aim of curbing the rise in consumer prices.
Udtrykt i procent af det endelige nationale for brug i 1977 fordelte indtægterne fra de fem største punktafgifter sig i 1977, som det fremgår af tabel 4.
Expressed as a percentage of final national consumption in 1977, the receipts of the five major excises were as indicated in Table 4.
Tabel 4 — Indtægter fra de fem store punktafgifter
Table 4 — Receipts of the five major excise duties (1977)
Juste­ring af satsen vil derfor kun blive påkrævet, såfremt stigningen i varens pris afviger væsent­ligt fra bevægelserne i det generelle prisniveau, eller såfremt staten måtte ønske at ændre af­giftsbyrden på den pågældende vare.
Finally, it should be remembered that alcohol and oil in particular are used throughout the Community as raw materials, and often under tax control; administration of these excises therefore impinges on a wide variety of industries whose final products are not subject to excises.
tende både industri og landbrug.
Only an in crease in rates or an increase in consumption can give a higher tax revenue.
Desuden teg­ner udgiften til disse varer, der er undergivet disse punktafgifter, sig for en betydelig del af de samlede udgifter til forbrug, nemlig op til en femtedel.
If a State wishes to raise revenue from a certain excise to keep pace with a generally growing price level, it is necessary to adapt from time to time the rate of the excise concerned. (See Graphs 6 to 11).
Endelig bør det erindres, at navnlig alkohol og olie over hele Fællesskabet anven­des som råmateriale, og ofte under skattemæs­sig kontrol.
By contrast, the yield of an ad valorem excise follows automatically every increase in the price of the product subject to the excise.
Anvendelsen af disse punktafgifter trænger sig derfor ind på en række forskellige brancher, hvis slutprodukter ikke belastes med punktafgifter.
Ad justment of the rate will only become necessary, therefore, if the rise in the price of the product diverges significantly from the movement of the general price level, or if the State wishes to ad just the tax burden on the product concerned.
Sammenstillingen af almindeligvis høj incidens og bred økonomisk betydning er et enestående træk ved de fem store punktafgifter.
At lower levels of tax, small differences in tax structure — such as differences in exemptions, or in the period al lowed for duty deferment — although distortions of competition, may not assume serious proportions.
Ved lavere afgiftsniveauer kan mindre forskelle i afgifts­strukturen, som f.eks. forskelle i undtagelser el­ler i den tidsfrist, der godtages for afgiftens er­læggelse, selv om de er konkurrenceforvri­dende, ikke antage alvorlige proportioner.
But where the excise accounts for so large a part of final price, differences in excise structure or in administration which are at first sight minor can in fact markedly distort competition, to the point at which a given market can be made virtually inaccessible.
I 1977 udgjorde punktafgifterne på olie, tobak, spiritus, vin og øl i samtlige medlemssta­ter med undtagelse af Danmark den helt over­vældende del af det samlede provenu fra punktafgifterne.
In 1977, the yield of the excises on mineral oil, tobacco, spirits, wine and beer accounted, in all Member States except Denmark, for an overwhelming proportion of the total yield from excise taxes.
I Danmark, hvor en række an­dre punktafgifter er i kraft (og især en særdeles høj sats på køb af biler), udgjorde andre punkt­afgifter næsten 40 % af det samlede beløb.
In Denmark, where a range of other excises apply (and in particular an excise at very high rates on the purchase of cars) other excises accounted for almost 40 % of the total.
I de andre otte medlemsstater oversteg punktafgif­terne ud over de »fem store« aldrig mere end 10% af det samlede provenu fra punktafgifter, og i flere tilfælde lå tallet under 5 %.
In the other eight Member States, however, excises other than the 'big five' never accounted for more than 10% of the total excise yield, and in several instances for less than 5%.
Deres incidens, udtrykt som en procent af detailprisen er hyppigt på 60 % eller højere.
Their incidence, expressed as a percentage of retail price, is frequently 60 % or more.
Endvidere er de varer, som er undergivet de fem punktafgifter, ikke sjældne eller luksusbe­tonede, men produkter fra betydningsfulde sek­torer inden for samfundsøkonomien, omfat­
Moreover, the goods to which these five excises apply are not rare or luxury items, but the produce of major sectors of the Community economy, both industrial and agricultural.
Tabel 5 — Indeksangivelser for udviklingen i punktafgifterne øl og mineralolie
Table 5 — Indices of the evolution of excise duty on cigarettes, spirits, wine, beer and mineral oils
') Danmark ¡ndforle punklafgifl den 3. 10. 1977. Salsen pr. I. 7. 1979 var 30 DKR/hl.
1DK introduced an excise duty 3. 10. 1977.
De lilfælde. hvor sugningen i satserne har overslegel stigningen i forbrugerprisindekse!, er understreger
Those instances in which the increase in rates has exceeded the increase in the consumer price index are underlined.
Den sidste linje i tabellen giver naturligvis blot et samlet overblik over prisændringerne i løbet af tidsrummet, idet prisen på en speciel vare meget vel kan have afveget betydeligt fra det samlede tal. (Benzin er et oplagt eksempel).
As can be seen from Table 5, most of Member States have changed all the excise duty rates for the five products since 1973 — in particular, those Member States with the highest inflation rates.
Ta­bellen kan imidlertid i betragtning af den meget høje afgiftsprocent for de fleste varer, der bela­stes med punktafgifter, tjene som et tilstrække­ligt grundlag for en generel analyse.
In addition, cer­tain Member States, for certain products, left the excise rate unchanged throughout the per­iod. Finally, in every Member State, such in­creases in rates as have taken place have fol­lowed no discernible pattern.
gerne i priserne. (I praksis er de offentlige ud­gifters tendens til at stige hurtigere end pri­serne, dvs. at stige i forhold til BNI, næsten overalt opretholdt).
(In practice, the trend for government expenditure to rise more quickly than prices — i.e. to increase as a pro­portion of GNP — is almost universally main­tained.)
Følgelig skulle man for­vente, at staterne mindst ville øge punktafgifts­satserne i tråd med inflationen.
Consequently, governments could be expected to increase excise rates at least in line with inflation.
Hertil kommer, at en sådan politik, der er berettiget af skatte­mæssige årsager, styrkes over for cigaretter og alkoholiske drikke af social­ og helbredspoliti­ske overvejelser, som påstås at ligge til grund for disse punktafgifter, og over for mineralolie af stærke overvejelser af energiebevaringsmæs­sig karakter.
Moreover, such a policy, justi­fied on fiscal grounds, is reinforced, in relation to cigarettes and alcoholic drinks, by the social and health policy considerations which are claimed to underlie these excises and, in rela­tion to mineral oils, by powerful conservation considerations.
Med en uændret politik må de offentlige udgif­ter forventes stort set at stige i takt med stignin­
All these factors in combination would suggest that, over the medium term, the index for each
I Tyskland fandt ingen ændring sted.
Federal Republic of Germany and Ireland made no change.
Dieselolie: I alle medlemsstater med undtagelse af én var afgiftsstigningerne mindre end stigningen i forbrugerprisindekset.
Spirits: In all nine Member States, rates in­creased by less than the consumer price index.
I Irland og Tyskland fandt ingen ændringer sted.
In Luxembourg, notwithstanding a general price increase of almost 60 %, the rate was un­changed.
Det skal endvidere bemærkes, at visse med lemsstater for visse varers vedkommende lod punktafgiftssatsen være uændret i perioden.
Wine: In two Member States, rates were in­creased by considerably more than the increase in the price index: in the remainder, the tax in­creases were less than the price index.
Endelig kan det for hver medlemsstat konstateres, at de stedfundne stigninger i satserne ikke har fulgt noget mønster, som det har været muligt at få øje på.
France and Luxembourg made no change in the rate.
Med de følgende grafiske fremstillinger 6 til 11 vises punktafgiftssatsernes udvikling i ERE for de samme varer som i tabel 5, i visse tilfælde dog mere detaljeret.
Graphs 6 to 11 below show greater detail how the excise duty rates in EUA for the pro­ducts as mentioned in Table 5, have evolved over time.
Af de grafiske fremstillinger kan det ses, at inden for hver af de fem varegrupper findes der store forskelle mellem afgiftssatserne fra medlemsstat til med lemsstat.
Whether or not the evolution of rates in the individual Member States since 1973 has contributed to narrowing that gap and approxi­mating the burden on each product in all the Member States is not directly apparent from the graphs.
Hvorvidt ændringerne i satserne siden 1973 i de enkelte medlemsstater har medvirket til at mindske disse forskelle og tilnærmet byrden på hver vare i alle medlemsstaterne, fremgår ikke direkte af graferne.
Beer: In all nine Member States, rates were in­creased by less than consumer price index. The Federal Republic of Germany, France and the Netherlands made no change in the rate.
Cigaretter: I tre medlemsstater blev satserne forøget med mere end forbrugerprisindekset, mens afgiftsstigningerne i de øvrige var mindre end i prisindekset.
High-grade petrol: In two Member States, rates were increased by more than the consumer price index; in the remainder, the tax increases were less than the price index.
I tabel 6 bliver dette forhold belyst ved at omsætte afgiftssatserne til ERE (ERE-værdien den 2. 7. 1979).
Table 6 illuminates this point, by convert­ing the excise rates into EUA (EUA values at 2 July 1979).
I den sidste kolonne er standardafvigelsen vist.
The last column indicates the standard deviation.
Frankrig og Luxembourg foretog ingen ændringer i satserne.
By contrast, for other excises, the stan­dard deviation has markedly increased in every case.
Dette forhold svarer stort set til oplysningerne i tabel 5, hvoraf de ret store forskelle i medlemsstaternes politik vedrørende afgiftssat serne i samme tidsrum fremgår.
This result is broadly consistent with the data in Table 5, which shows the widely diver­gent policies of the Member States on the ex­cise rates over the same period.
Tabel 6 — Punktafgift ?r i hver medlemsstat i procent if Fællesskabets gennemsnit
Table 6 — Excise duty applicable in each Member State as a percentage of the Community average average: EUA = 100
Nederlandene og Frankrig er der fuldstændig fritagelse for smøremidler, mens disse i Tyskland er belagt med fuld afgift.
However, there are a wide range of minor exemptions which vary considerably from one Member State to another (e.g. patients in hospitals are permitted tax-free consumption in the UK; alcohol used in the production of other products, such as pastry, is exempt in Italy).
Disse forskelle i fritagelser giver anledning til en omfattende konkurrenceforvridning, især mellem industrier, som er stærkt afhængige af mineralolie som energikilde.
These variations in exemptions give rise to wide-ranging distortions in competition, particularly between industries which are heavily dependent on mineral oils as an energy source.
Dette tegner sig for mellem 25 % og 35 % af forbruget af mineralolie i de forskellige medlemsstater, mens det yder mellem 80 % og 90 % af afgiftsprovenuet.
1It should be noted that VAT taxpayers are not permitted in France to deduct VAT paid on purchases of mineral oils other than heavy fuel oils.
Bort­set fra Italien varierer punktafgiften på benzin, som det vigtigste brændsel til motorer, forholds­vis lidt.
This has lhe effect of an additional excise on the products affected.
Som det fremgår af tabel 5, varierer punktafgifterne på dieselolie betydeligt, nemlig mellem en afgift, der er lidt større end tilfældet er for benzin, til fuldstændig fritagelse for de fleste lastvogne i Danmark (selv om disse køretøjer til gengæld belastes med en udlig­ningsafgift).
However, for commercial road vehicles, the amount of non-deductible VAT is taken into account in fixing the level of lhe axle lax ('taxe à l'essieu').
Alkohol belastes med en punktafgift i alle medlemsstaterne.
Alcohol is subject to an excise in all the Member States.
Almindeligvis hviler punktaf­giften kun på alkohol (dvs. ethanol) til menne­skebrug.
In general, the excise falls only on alcohol (i.e. ethyl alcohol) for human consumption.
I Frankrig ') gives der fritagelse for al tung brændselsolie til industrien. I alle andre medlemsstater er fyringsolie (herunder tunge brændselsolier) undergivet en lav sats (se tabel 7).
Six of the nine Member States have a unique rate on all potable spirits, irrespective of the raw material used, the method of production, the size of the production unit, manner of
porterende lande opkræver forholdsvis høje punktafgifter på vin.
This fundamental divergence between the Member States is accentuated by the fact that the wine-importing countries levy the wine excise at relatively high levels.
Afgiftssatserne på en ikke-mousserende bordvin med et alkoholindhold på 11 % varierer derfor fra nul til 6 ERE pr. hl (se tabel 9).
The range in tax rates for a still table wine of 11° is therefore from zero to 116 EUA per hi. (see Table 9).
mer for alkohol) og benytter forskellige afgifts satser over for de således fremkomne kategorier.
Secondly, there are large variations in the levels of the beer excises (see Table 11).
Disse forskelle i afgiftssatser er almindeligvis begrundet med sociale og helbredsmæssige hensyn.
In general, these variations reflect differences in the level of taxation of alcoholic drinks overall.
Det er imidlertid iøjnefaldende, at de almindeligvis medfører en fortrinsbehandling af den indenlandske produktion.
Denmark's excises on wine, beer and alcohol are in each case amongst the highest in the Community.)
Der er endvidere særdeles betragtelige forskelle mellem niveauerne på de punktafgiftssatser, der benyttes over for spiritus, som kan drikkes, idet hen højeste sats i Fællesskabet (i Danmark) stort set er fyrre gange større end den laveste (i Italien).
Thirdly, certain Member States apply progressive rates to domestic producers, which vary with the total annual volume of beer produced. Where such systems apply only to domestic producers, they clearly discriminate against imports (although steps have been, or are being, taken, to correct this).
Anvendelsesområdet for punktafgift på vin varierer også betragteligt.
The scope of the wine excise also varies considerably.
Visse medlemsstater ud strækker punktafgiften til at omfatte vine tilsat alkohol (f.eks sherry og portvine, aromatiske vine og andre hedvine).
Certain Member States extend the excise to include fortified wines (such as sherry and port, aromatized wines, and liqueur wines).
De satser, hvormed disse vine belastes, er i nogle tilfælde stort set proportionale med deres alkoholstyrke.
The rates applied to these wines are in some instances roughly proportional to their al coholic strengths.
I andre tilfælde benyttes forskellige satser over for vine, der hører hjemme i forskellige alkoholstyrkeområder, idet forskellene mellem satserne kan være proportionale eller ikke-proportionale med forskellene mellem mærkerne. Andre med lemsstater tariferer derimod visse vine som al kohol og belaster dem med punktafgiften for alkohol, hyppigt dog med nogen nedsættelse af satsen.
In other instances, different rates are applied to wines falling within different bands of alcoholic strength; the differences be tween the rates may or may not be proportional to the differences between the bands.
Der er imidlertid en lang række mindre fritagelser, som varierer betydeligt medlemsstaterne imellem (f.eks. er sygehuspatienters forbrug afgifts frit i Det forenede Kongerige, og alkohol an vendt ved fremstillingen af andre varer, såsom i kager, er fritaget i Italien).
In order to improve competition and interpénétration of markets, a phased harmonization of the excise on all manufactured tobaccos began in 1973.
I nogle medlemssta ter er anvendelsen af alkohol til fremstilling af kosmetik fritaget, mens der i andre lande indrømmes en nedsat sats.
The first stage — which applied only to cigarettes — was replaced by a second stage in 1978.
Desuden gælder i de fleste af de medlemsstater, som belaster sådan anvendelse, også afgifter på alkoholerstatninger med den samme sats (som f.eks. isopropylalkohol).
This in turn is due to be replaced by a third stage in 1981.
Visse alkoholiske drikkevarer (som f.eks. hedvine) belastes i nogle medlemsstater med punktafgiften for alkohol, mens de i andre belastes med punktafgiften for vin.
Common definitions for all manufactured tobaccos were adopted in 1978.
01 belastes med en punktafgift i samtlige medlemsstater.
Beer is subject to an excise in all the Member States.
Der er tre grundlæggende for skelle mellem punktafgifterne på øl.
There are three major differ ences between the beer excises.
For det første belaster seks af medlemsstaterne øl med afgift på et mellemstadium i fremstillingsprocessen, nemlig på stamurten som er et mellem produkt mellem den indledende mæskning af råmaterialerne og den endelige vare.
First, six of the Member States tax beer at the pre-production stage, that is, on the worts, which is an intermediate product between the initial mashing of the raw materials and the finished products.
Adskillige af disse medlemsstater giver indenlandske pro ducenter adgang til at foretage en nedsættelse til dækning af tab mellem fremstillingen af stamurten og leveringen af det færdige øl.
Several of these Member States grant to domestic producers arbitrary loss allowances, to cover losses between the production of the worts and delivery of the finished beer.
Alle de medlemsstater, der benytter stamurtesystemet, er forpligtet til at foretage skønsmæssige korrektioner ved beregningen af afgiften på importeret øl.
All Member States applying the worts system are obliged to make arbitrary corrections in calculating the duty on imported beers.
Punktafgiften på vin er derfor enestående blandt de fem større punktafgifter, der foreslås harmoniseret, idet den ikke benyttes generelt i alle medlemsstater.
This is the system favoured by the Commission in its 1972 pro-
Den grundlæggende afvigelse medlemsstaterne imellem forstærkes af det forhold, at de vinim-
The Community system chosen for cigarettes is part-specific (a fixed sum per cigarette) and part-ad valorem (a percentage of retail price).
Tre medlemsstater (Danmark, Frankrig og Tyskland) benytter punktafgiften over for den færdige vare.
This system is in large measure a compromise between the two extremes of wholly specific and wholly ad valorem systems which applied in the original six Member States.
Det er den afgiftsform, som Kommissionen anbefalede i sit forslag fra 1972, fordi den giver den bedste mulighed for at nå frem til en neutral afgiftsbelastning i international handel.
At present, the specific element may vary between 5 % and 55 % of the total tax burden (including VAT) levied on the most popular price category. Table 10 shows where the Member States place
Fælles definitioner på alle tobaksvarer blev indført i 1978.
At the final stage, a single ratio must be fixed for the specific element.
For det andet er der store variationer mellem niveauerne for punktafgifterne (se tabel 11).
nine Member States, the tax burden (excise plus VAT) falls between 61 % and 73 % of the retail price.
Al­mindeligvis genspejler disse variationer for­skelle i afgiftsniveauet for alkoholiske drikke i det hele taget. (For eksempel har Italien for­holdsvis meget lave punktafgifter på øl og spiri­tus og ingen punktafgift på bordvine.
Denmark is a marked exception to this rule, with a tax burden approaching 90 % — a figure which reflects the generally high level of all the Danish excises (see Graph 5).
Den af Fællesskabet valgte ordning for cigaret­ter er dels specifik (et fast beløb pr. cigaret) og dels »ad valorem« (en procentdel af detailpri­sen).
Progress in harmonizing the cigarette excise has been slow and difficult.
Denne ordning er i vid udstrækning et kompromis mellem de to yderpunkter med en fuldstændig specifik ordning og en fuldstændig ad valorem­ordning, som gjaldt i de oprindelige seks medlemsstater.
This is largely due to the fact that the cigarette markets of the Mem­ber States differ in many important respects. On some markets, the retail price range is rela­tively narrow (e. g.
I øjeblikket kan den speci­fikke del variere mellem 5 % og 55 % af den samlede afgiftsbyrde (herunder MOMS), der opkræves af den populæreste priskategori.
Denmark about 15 % of the lowest price category); on others, strikingly large (e. g. in France, about 140 % of the lowest price category).
Af tabel 10 fremgår, hvorledes medlemsstaterne har placeret sig in den for de tilladte grænser.
In addition, there are consider­able differences in consumer tastes, in packag­ing, in the constraints on advertising, in price controls and so on.
Ved slutetapen skal der fastsættes en fast pro­centdel for den specifikke del.
Finally, the objectives of private sector and State-owned producers fre­quently conflict.
Men selv om traktatens artikel 95 bliver overholdt, anser Kommissionen sådanne foranstaltninger som konkurrenceforvridende mellem produktions­enheder af forskellig størrelse.
For cigars, the tax burden (excise plus VAT) varies between 13 % and 65 % of the retail price and for smoking tobac­cos, between 30 % and 75 % of the retail price.
I Kommissio­nens forslag regnes der således med en mulig fjernelse af bestemmelsen om progressive afgif­ter.
The major source of differences here lies in the fact that some Member States tax all manufac­tured tobaccos at broadly the same level, whilst others apply much reduced rates to smoking tobacco and cigars.