natgillin/translations-raw huggingface dataset:
For at undgå dobbeltbeskatning kan den medlemsstat, hvor moderselskabet har sit hjemsted, vælge mellem to fremgangsmåder: Enten kan den fritage selskabet for ud bytteskat, eller også kan den fradrage den skat, der allerede er betalt i datterselskabets land.
In order to eliminate double taxation, the Member State of the parent company would be able to choose one of two methods: it could either exempt the dividends from corporation tax or deduct from national tax the tax already paid in the country in which the subsidiary is established.
Dermed vil den ordning, der findes i praktisk taget alle medlemsstater, hvor moderselskabets udbytte fra datterselskaber er skattefrit, kunne overføres til CF-plan.
This would permit the introduction at Community level of the arrangements in force in almost all Member States, i.e. exemption of dividends distributed by a subsidiary to its parent company.
Det er klart, at når en virksomhed ønsker at etablere et datterselskab i et andet EF-land, vil den se det som en væsentlig hindring, at der af udbyttet fra dette datterselskab både skal svares selskabsskat i det land, hvor virksomheden selv har sit skattemæssige hjemsted, og kildeskat i det land, hvor datterselskabet er etableret, hvis den ikke kan opnå en godtgørelse.
The second proposal for a directive, dated 16 January 1969, provides for the adoption of a common system of taxation applicable to parent companies and subsidiaries from different Member States.
Ud fra ønsket om at sikre skattemæssig neutralitet ved investeringsbeslutninger går direktivforslaget derfor ud på at undgå denne dobbeltbeskatning og afskaffe den kildeskat, der svares af udbytte udloddet af et datterselskab til dets moderselskab i et andet EF-land, når dette har en betydelig kapitalandel i datterselskabet.
It is clear that a firm's decision to set up a subsidiary in another Member State is greatly complicated by the fact that the dividends it is likely to receive will be subject both to corporation tax in the country in which it has its tax domicile and to a non-recoverable withholding tax in the Member State in which the subsidiary has its tax domicile.
Der er stor uenighed mellem medlemsstaterne om, hvor grænsen for denne kapitalandels størrelse skal trækkes, fordi de enkelte lande opererer med meget forskellige grænser for at anven
And so, in order to guarantee the neutrality of taxation in respect of investment decisions, the proposed directive provides for the abolition of such double taxation and of withholding taxes levied on profits distributed by a subsidiary to a parent company resident in another Member State in cases where that company has a substantial holding in the capital of the subsidiary.
Det andet direktivforslag af 16. januar 1969 går ud på at indføre en fælles skatteordning for fusioner, spaltninger og aktivtilførsler mellem selskaber fra forskellige EF-lande.
The participation threshold has been the source of much disagreement between Member States, which apply differing thresholds in
Kommissionen har desuden taget initiativ til at give virksomhederne mulighed for at fra­drage underskud i deres filialer og dattersel­skaber i andre EF­lande.
Other initiatives common system of taxation applicable to mergers, divisions and contributions of assets involving companies from different Member States.
Men Kommissionen har nu i sinde at fremlægge et direktivforslag om, at denne ordning skal gælde for alle virksomheder.
The scope of this proposal has since been extended to cover exchanges of shares.
Som et supplement hertil agter Kommissio­nen inden for de kommende måneder at fremsætte to nye forslag, som efter dens op­fattelse også er nødvendige for at afskaffe enhver dobbeltbeskatning.
In order to achieve the objective of neutrality of taxation, the Community solution is based on the principle of deferring taxation of any capital gains resulting from a merger until they are actually realized.
Er der ta­le om, at en virksomhed i ét EF­land overtager en virksomhed i en anden medlemsstat, kommerden overtagne virksomhed til at ind­gå i det overtagende selskab som dettes for­retningssted i et andet land.
In the case of merger by absorption, the absorbed com­pany from one Member State would become an establishment of the absorbing company in another Member State.
Dette direktivs vedtagelse har også stor be­tydning for forslaget til statut for det »europæ­iske selskab«, som Kommissionen ajourførte i august 1989.
Adoption of this directive would also play a major part in promoting implementation of the Statute for a European Company, the up­dated version of which was approved by the Commission in August 1989.
Det er klart, at skattemæssige hindringer for fusioner kan gøre det meget vanskeligt at etablere »europæiske selska­ber«, eftersom disse normalt stiftes ved fusion mellem selskaber i forskellige EF­lande.
Clearly, tax obstacles to mergers may seriously impede the chances of 'European companies' being set up, in that these will generally be created as a result of mergers of companies originally located in different Member States.
Det ene af disse forslag går ud på, at man for alle virksomheder, som udøver grænseover­skridende virksomhed, indregner over­ og underskud realiseret i udlandet.
This provision — of major benefit to the development of cooperation between firms within the inter­nal market—was initially envisaged only for 'European companies'.
Et andet initiativ går ud på at afskaffe kilde­skat af renteindtægter mv., som et selskab modtager fra et andet selskab inden for sam­me koncern i et andet EF­land.
The first proposal will require all firms engaged in cross­frontier activities to take ac­count of foreign profits or losses.
■ SELSKABSBESKATNING
■ COMPANY TAXATION
Også i dette ti Ifælde behandles virksomhedssamarbejde mellem selskaber i forskellige EF­lande ringere end virksomhedssamarbejde inden for samme land.
The Commission set out its guidelines on company taxation in its communication of 20 April 1990 to the European Parliament
Alle medlemsstater har deres egne regler for interne afregningspriser, og desuden vil den informationsudveksling, der foregår som led i samarbejdet mellem de forskellige landes skatteforvaltninger, ikke kunne undgå at øge antallet af tilfælde, hvor der ensidigt foreta­ges ændringer i overskuddet, hvilket vil føre til dobbeltbeskatning.
The third proposal for a directive, dated 27 December 1977, provides for an arbitration procedure designed to eliminate the double taxation that occurs when an adjustment made in an enterprise's profits by the tax authority in one Member State is not accom­panied by a corresponding adjustment in the profits of an associated enterprise in another Member State.
Erfaringerne viser, at det ikke er tilstrækkeligt med fakultative be­stemmelser i bilaterale overenskomster.
Here too, transnational cooperation within the Community would be penalized as compared with what hap­pens within a national market.
Kommissionen har foreslået at indføre vold­giftsinstanser bestående af repræsentanter forde impi icerede skatteforvaltninger og uaf­hængige sagkyndige. Det skal være obligato­risk at forelæge sagen for disse instanser, hvis de implicerede forvaltninger ikke kan nå til enighed.
Each Member State has its own rules relating and the Council.
Kommissionen har redegjort for sin holdning til selskabsbeskatning i en meddelelse, som den 20. april 1990 blev oversendt til Parla­mentet og Rådet.
to transfer pricing, and the procedure for the exchange of information as part of the cooperation between tax authorities in the different Member States will invevitably add to the number of cases of unilateral adjust­ment of profits, and this will lead to double taxation.
I sin meddelelse skitserer Kommissionen de foranstaltninger, den fin­der må træffes på EF­plan for på skatteområ­det at tilvejebringe et erhvervsmiljø, der er af­passet efter gennemførelsen af det indre mar­ked og videreudviklingen heraf.
Experience has shown that the op­tional provisions of bilateral agreements are not sufficient to prevent such double taxation.
Det overordnede mål inden januar 1993 er, som allerede nævnt, at få afskaffet de skatte­mæssige hindringer for virksomhedssamar­bejde på tværs af grænserne.
The priority objective to be achieved before 1 January 1993 is, as has already been pointed out, to remove tax obstacles to the cross­frontier activities of firms.
For den næste fase — tiden efter 1992, hvor det drejer sig om at konsolidere det indre marked — er der fastlagt en ny strategi.
For this, the three proposals for directives described
Denne undersøgelse skal fo­retages af et udvalg af uafhængige personer.
It will be.entrusted to a committee made up of in­dependent persons of standing.
Derfor har Kom­missionen trukket sit direktivforslag fra 1975 om harmonisering af selskabsbeskatningssy­ stemerne tilbage.
For the second phase after 1992, which can be termed the further development of the single market, a new approach has been drawn up.
For forslaget stemmer ikke længere overens med den nuværende situa­tion og de nuværende perspektiver.
This lays stress on the coordina­tion and alignment of national policies rather than on systematic recourse to harmoniza­tion.
Kommissionen mener dog, at der før man fo­reslår konkrete foranstaltninger med henblik på tilnærmelse af virksomhedernes samlede skattebyrde bør foretages en nærmere under­søgelse bl.a. i lyset af det nuværende stade i EF­integrationen og fremtidsperspektiverne.
It is thus consistent with, and reinforces, the principle of subsidiarity, dovetailing with the spirit of the new approach to Community integration underlying the Single Act and the Delors Report on economic and monetary union.
Det skal i forbindelse hermed også undersø­ges, om de bestående beskatningsforskelle påvirker investeringsbeslutningerne, og om der er behov for en harmonisering eller en til­nærmelse af de nationale selskabsbeskat­
The Commission has accordingly withdrawn its 1975 proposal for a directive on the harmonization of systems of company taxation, since that proposal no longer cor­responds to current circumstances and prospects.
Med gennemførelsen af det indre marked i fi­nanssektoren fra 1. juli 1990 vil problemerne omkring beskatning af renteindtægter få end­nu større betydning.
The creation of a European financial area as from 1 July 1990 brings to the fore the prob­lem of the taxation of savings.
Sidesløbende hermed blev der foreslåeten styrkelse af samarbejdet mellem de nationale skatteforvaltninger.
A few are unwilling to accept either system, arguing that both would provoke a major flight of capital to third countries and thus be prejudicial to the interests of the major financial centres in Europe.
Og nogle kan hverken acceptere den ene eller den anden ordning, fordi de mener, at begge kontrolsystemer vil føre til en betydelig kapitalflugt til tredjelande og dermed udgøre en risiko for de store europæiske finanscentres position i verden.
The Commission proposals, presented on 8 February 1989, provided for the introduction of a common system of withholding tax (minimum rate of 15%) on interest paid to residents and non-residents and for a strengthening of cooperation between national tax authorities.
Stillet over for disse problemer har Kommissionen koncentreret sig om den tredje løsning, der består i at styrke samarbejdet mel lem medlemsstaternes skatteforvaltninger for derigennem at forhindre skattesvig og skattetænkning.
Faced with this difficulty, the Commission has concentrated its efforts on the third solution, which consists in strengthening cooperation between Member States' tax authorities in order to prevent possible tax evasion and hence tax-induced distortions in the allocation of savings.
Der er to formål med at opkræve en kildeskat af disse indtægter. For det første undgår man, at medlemsstaterne konkurrerer på skatterne for at tiltrække opsparingen til deres markeder efter den finansielle integrering, der følger af liberaliseringen af kapitalbevægelser, og for det andet kan man undgå kapitalflugt, eftersom medlemsstaterne fortsat skal have mulighed for ikke at opkræve kildeskat af renteindtægter til valutaudlændinge fra tredjelande. jelande.
The withholding tax proposal was designed to achieve two objectives simultaneously: first, to avoid 'tax competition' between Member States wishing to attract to their respective markets the savings built up in the European financial area following the liberalization of capital movements and, second, to prevent a flight of capital from the European market by allowing Member States to retain the option of not applying the withholding tax to interest paid to residents of third countries.
Der er specielt tale om foranstaltninger, der kan tilskynde de skattepligtige til at opgive deres renteindtægter, bl.a. gennem inddragelse af banker og pengeinstitutter.
Particular emphasis is being placed on measures to encourage taxpayers to declare their income from savings, notably through the cooperation of credit institutions when interest payments are made.
Men det afgørende element er fortsat styrkelsen af samarbejdet mellem de forskellige landes skatteforvaltninger, hvilket allerede indgik som et led i Kommissionens oprindelige for slag, der tog sigte på at fremme informationsudvekslingen. udvekslingen.
But the key aspect remains the strengthening of cooperation between tax authorities in the different countries — an approach already incorporated in the Commission's initial pro posals, which provided for the development of facilities for exchanging information.
Desuden bemærkes, at det tillige blev foreslået, at medlemsstaterne fortsat skulle kun ne vælge mellem enten at tillægge den op krævede kildeskat fuldt frigørende virkning eller at opkræve den som et forskud på den almindelige indkomstskat.
It should also be pointed out that, under the proposal, Member States would retain the right to choose between a withholding tax in full discharge of liability and one which would be a payment on account of general income tax.
I sidstnævnte til fælde vil den skattepligtige kunne fradrage den svarede kildeskat i sit samlede skattetilsvar. tilsvar.
In the latter case, withholding tax would be deductible from the total tax payable by the taxpayer.
Det lykkedes imidlertid ikke at få forslaget ¡gennem, fordi en række medlemsstater gik stærkt imod det, men Kommissionen har dog ikke formelt trukket det tilbage.
At the Council meeting on 18 December 1989, a large majority of Member States reached agreement on this point.
Modstanden mod forslaget skyldes de fundamentale me ningsforskelle mellem medlemsstaterne om, hvilken ordning der bør indføres.
However, a final decision on the matter is still needed because of requirement of unanimity on tax issues.
På Rådets møde den 18. december 1989 lykkedes det et stort flertal at nå til enighed herom, men den endelige afgørelse er endnu ikke truffet, eftersom der kræves enstemmighed i skattespørgsmål.
In fact, this proposal has not succeeded politically — even though the Commission has not formally withdrawn it — since it has encountered marked opposition from a number of Member States.
Der ses dog tendenser til, at medlemsstater ne nedsætter deres kildeskat ud fra ønsket om at undgå svig, når kapitalbevægelserne frigøres helt.
Nevertheless, there is a tendency for Member States to reduce their withholding taxes with a view to preventing evasion when capital movements are liberalized.
Dette vil øge chancerne for at nå frem til en løsning, der kan accepteres af alle.
These measures are increasing the chances of achieving a solution satisfactory to all.
Skatte- og afgiftsproblematikken er en vigtig — men også vanskelig — del af programmet for gennemførelsen afdet indre marked. Den er vigtig, fordi skatte-og afgiftsbarriereme vil fortsætte med at bestå, så længe der ikke er indført hensigtsmæssige regler for den skat temæssige behandling af transaktioner mel lem forskellige EF-lande.
Taxation ¡s an important and, at the same time, difficult aspect of the programme for completing the internal market: important because, without proper rules governing the tax treatment of cross-frontier transactions, tax barriers would remain in place, and difficult because any decision relating to taxation has immediate repercussions for national budgets.
Og dis se vanskeligheder forstærkes af kravet om en stemmighed i Ministerrådet.
The unanimity required in the Council of Ministers compounds the difficulties. ficulties.
Her er der endnu tre uafklarede områder, nemlig moms, punktafgifter og afgiftsfritagelser.
The Commission has already shown itself to be very flexible.
Kommissionen har allerede udvist stor fleksibilitet — den har foreslået en overgangsordning på momsområdet og revideret sine forslag om punktafgifterne.
It has proposed transitional arrangements for VAT and has revised its approach to excise duties.
Det er nu op til medlemsstaterne at vise deres vilje ti I at gennemføre det indre marked på alle felter.
It is now for Member States to provide proof of their determination to complete all aspects of the internal market.
Det er vigtigt, at også de private borgere i EF kommer til at mærke konsekvenserne af det indre marked i deres dagligdag.
The people of Europe must themselves be able to experience the impact of the single market in their daily lives.
Og det kan kun beklages, at Rådet endnu ikke har truffet nogen afgørelse om afgiftsfritagelser.
It is regrettable that the Council has not yet taken any decision on taxfree allowances.
De foreslåede ordninger ville have fået ret beskedne afgiftsmæssige og økonomiske virkninger, men meget stor politisk effekt i den offentlige opinion.
Such a decision which, while having only modest tax and economic consequences, would have had a major political impact on public opinion.
Vi nærmer og nu med raske skridt den 31. de cember 1992, og af hensyn til det indre mar ked er det nødvendigt, at der hurtigt træffes beslutninger herom.
With the deadline of 31 December 1992 fast approaching, decisions have to be taken promptly in order not to jeopardize the inter nal market objective.
Som Christiane Scrivener — kommissionsmedlem med ansvar for skatte- og afgiftsspørgsmål — udtalte i april 1990, er det tvingende nødvendigt, at med lemsstaterne nu gøren indsats for at give borgerne og erhvervslivet et håndgribeligt bevis på, at vi har skabt et ægte indre marked.
In April 1990, Mrs Scrivener, the Member of the Commission with special responsibility for taxation, stressed the need for Member States to endeavour to provide individuals and businesses with tangible evidence of the existence of a true internal market.
Siden da er der taget et stort skridt fremad mod fjernelse af skattebarriererne for EF's er hvervsliv med finansministrenes vedtagelse i juli 1990 af tre forslag om skatteregler i for bindelse med virksomhedssamarbejde på tværs af landegrænserne.
A major step has since been taken towards achieving a 'Europe for businesses'. In July 1990, the Finance Ministers reached agree ment on the three proposals concerning the tax arrangements for transnational cooperation between firms.
Gennemførelse af det indre marked. Hvidbog fra Kommissionen til Det Europæiske Råd (Milano, den 28.­29. juni 1985). Brussel: EF, Kommissionen 1985. KOMI85) 310 endelig udg.
O Completion of the internal market: approximation of indirect tax rates and harmonization of indirect tax structure.
Gennemførelse af det indre marked — indførelse af en momskompensations­ordning for omsætning inden for Fællesskabet.
D Completing the internal market: the introduction of a VAT-clearing mechanism for intraCommunity sales.
Målsætningen for 1992. Det Økonomiske og Social Udvalg støtter »Ophævelsen af de
Cnossen, Sijben: D Tax coordination in the European Community Deventer, Kluwer Law and Taxation Pubi., 1987, 377 pp.
Fiskale Grænser«. Brussel: EC 1988. (CES 751/88)
EC, Commission. Brussels: EC, 1989. 4 pp. COM(89) 551 final
Luxembourg: Kontoret for De Europæiske Fællesskabers Officielle Publikationer 1990 — 34 s. — 16,2 χ 22,9 cm Serie: Europæisk Dokumentation — 6/1990 ES, DA, DE, GR, EN, FR, IT, NL, FT ISBN 92­826­1596­0 Katalognummer: CB­59­90­265­DA­C
Luxembourg: Office for Official Publications of the European Communities 1990 — 34 pp. — 16.2 x 22.9 cm European Documentation series — 6/1990 ES, DA, DE, CR, EN, FR, IT, NL, PT ISBN 92-826-1599-5 Catalogue number: CB-59-90-265-EN-C
Populær gennemgang af problemerne omkring tilnærmelse af skatter og afgifter i EF.
Booklet on the approximation of direct and indirect taxation in the European Community.
/ SAMME SERIE (FORTSAT)
IN THE SAME COLLECTION (CONTINUED)
Det Europæiske Hjemmemarked (tredje udgave) EF-Kommissionen og Fællesskabets Administration Det Europæiske Finansielle Område En Fælles Landbrugspolitik for 1990'erne (femte udgave) Europas Samling — Det Europæiske Fællesskabs Oprettelse og Udvikling (tredje udgave) Europas Sociale Dimension (fjerde udgave) Nye Planer for Europa — Schuman-Erklæringen (1950-1990) Europa — Et Menneskeværdigt Samfund Miljøpolitik i Det Europæiske Fællesskab
The audiovisual media in the single European market Jean Monnet: a grand design for Europe EEC competition policy in the single market (second edition) Europe without frontiers — Completing the internal market (third edition) The European Commission and the administration of the Community The European financial area European unification — Gestation and growth (third edition) 1992 — The social dimension (fourth edition) Europe — A fresh start.
Europa Undervejs — Kronologi om Det Europæiske Fællesskab (udgået)
The Schuman Declaration 1950-90 A human face for Europe Environmental policy in the European Community (fourth edition)
En Rejse gennem EF-landene — Oplysninger om Medlemsstaterne og om Det Europæiske Fælles skabs Tilblivelseshistorie
BROCHURES FOR BUSINESSMEN (') (in the same collection) Grants and loans from the European Community (third edition) Government procurement in Japan: the way in (out of print) The European Community's powers of investigation in the enforcement of competition law Public procurement and construction — Towards an integrated market (second edition)
Bulletin for De Europæiske Fællesskaber — Månedlig bulletin, der nøje omtaler de vigtigste begivenheder vedrørende den europæiske opbygning Statistiske Basisoplysninger — En årligt udkommende serie, der giver oplysning om de sociale og økonomiske forhold i EF Kort i farver — Det Europæiske Fællesskab — Statskort — medlemsstater, regioner og administrativ inddeling
OTHER PUBLICATIONS FOR THE GENERAL PUBLIC Working together — The institutions of the European Community — By E. Noël, President of the European University Institute Steps to European unity — Community progress to date: a chronology (fifth edition) A journey through the EC — Information on the Member States and the development of the European Community European File — Each month two topics of current European events Bulletin of the European Communities — A monthly survey covering milestones in the building of Europe Basic statistics — Published annually, an essential statistical guide to the Community Colour map — The European Community — Political map, Member States, regions and administrative units Colour map — The European Community — Farming Colour map — The European Community — Woodlands Colour map — The European Community — Population Colour map — The European Community — 1992: A Community with no internal frontiers The European Community as a publisher — Extract from our catalogue of publications ' The brochures for businessmen cannot be obtained on subscription.
De kan fås ved henvendelse til pressekontoreme (se adresserne).
They are available at the information offices (see list ofaddresses). addresses).
EF's politik på skatte- og afgiftsområdet tager sigte på harmonisering af skatter og afgifter i det omfang, hvor det er nødvendigt, for at EF's indre marked kan fungere.
Community tax policy aims for tax harmonization where this contributes to the smooth functioning of the European Community's single market. Harmonization involves both direct and indirect taxes.