natgillin/translations-raw huggingface dataset:
De bundne midler skal dog under visse nærmere omstændigheder kunne frigøres pa et tid ligere tidspunkt, uden at dette medfører tab af de allerede opnåede fordele;
As to the allocation of the frozen sums of money, and without prejudice to the problem of co-management, these sums should be made available to undertakings for the purpose of job creation in conditions conforming to normal profitability criteria.
• der bør være mulighed for at vælge mellem for skellige former for kapitalanbringelse, alt efter be hovene og traditionerne i hver medlemsstat, men erhvervelsen af egen bolig nr. 1 kunne dog til lægges en særlig betydning;
The money could, however, be used differently, for example it could go towards improving the lowest pensions or those of all wageearners, or it could be used to partially finance early retirement schemes.
Det skal dog bemærkes, at fordelingen af den samlede kapital og i særdeleshed af produktionsmidlerne til trods for de trufne foranstaltninger og sigtet her med ikke har ændret sig mærkbart til fordel for de ringest stillede kategorier, hvilket de fleste regeringer også erkender.
• The funds transferred to the employees, prefer ably in the form of share-certificates, could be limited to the employees of the company concerned or could benefit the employees of a particular sector or all employees in general by setting up a common fund.
Dette er baggrunden for. at man på basis af en lang række undersøgelser, analyser, drøftelser, konkrete udkast og lovforslag kan konstatere, at praktisk taget samtlige EF-lande til stadighed tillægger en sådan politik til fremme af formuedannelsen stor betydning, og dette hvad en ten formuedannelsen sker via personlig opsparing hos større befolkningsgrupper, herunder navnlig dem med relativ lav indkomst, eller via lønmodtagerandele i kapitaldannelsen i form af produktionsmidler. tionsmidler.
In the first instance, the emphasis is on employee participation in the profits of their own undertaking, likely to bring about an improvement in the work atmosphere, while in the second in stance emphasis is laid more particularly on asset formation by all employees the main concern being to avoid introducing new social disparities between employees of prosperous firms and unprofitable firms, between employees in labour-intensive in dustries and those in capitalintensive industries and so on.
Den politik, der følges, bør fremmes efter disse to principper, navnlig det sidste under hensyntagen til den interesse, denne fremgangsmade har under de nuværende økonomiske og sociale forhold.
• On the other hand, creation of such funds should in no way prejudge the results of the general debate, initiated by the Commission on the general problem of employee participation in the manage ment of undertakings, without, however, denying the connections between the two.
• de saledes opsparede og anbragte midler burde på en egnet og effektiv måde beskyttes mod realværdinedgang som følge af inflation; der kunne for eksempel være tale om tilpasning af opsparingspræmierne efter det generelle prisniveau eller om indeksregulercde opsparingsplaner for særlige kategorier af sparere; denne beskyttelse bør under alle omstændigheder støttes af en generel inflationsbekæmpende politik:
As a matter of fact, the Commission has always considered that employees' right to participation in decision-making at undertaking level was justified regardless of whether shares were held by the staff or profits were shared out.
Fremme af den personlige opsparing
Statistical information
Hvad angår de forskellige ordninger til fremme af den personlige opsparing hos de større befolkningsgrupper, bør medlemsstaterne i højere grad udbygge disse, idet der tages fornødent hen syn til forholdenes forskelligartethed, samtidig med at man dog søger at opnå en vis ensartethed efter følgende retningslinjer:
With a view to developing assetformation policy in the best conditions and assessing the effectiveness of current measures, the Commission wishes to stress the need for further efforts in the field of statistical information regarding the level, structure and distribution of wealth (physical and financial capital) held by households and undertakings. ings.
• Disse ordninger bør i højere grad end tidligere tage sigte på befolkningsgrupper med relativ lav indkomst; det bedste middel til gennemførelsen af dette mål ville vel teknisk set være. om man, for de personer, der skulle kunne drage fordel af de pågældende ordninger, fastsatte en øvre ind
It would also be useful to collect data more systematically on the results of the various schemes to promote individual savings and employee participa tion in productive capital, in particular on the annual amounts paid out and invested, types of invest ment, groups of beneficiaries, etc.
Anden mulighed, der er mere utraditionel
tute formal proposals by the Commission.
• En ny og mere utraditionel fremgangsmåde kunne ga ud på at lade lønmodtagerne få andel i virksomhedernes overskud, værdiforøgelse eller kapital. Andelen skulle i så fald være bundet.
The Commission hopes that this debate will improve reciprocal knowledge of assetformation policies, in operation or under consideration in Member States and that converging viewpoints will emerge.
Denne indbyrdes sammenhæng mellem de sociale og økonomiske mål. bør i særdeleshed understreges. I vort dynamiske samfund, hvor kravet om medejendomsret og medbestemmelsesret trænger sig stadig mere pá, er arbejdstagernes ønske om at fa andel i virksomhedernes overskud eller kapital udtryk for en logisk og retfærdig udvikling.
From the point of view of social progress, macro-economic results and competition, a convergence of approaches could make it possible to give a wellbalanced impetus within the Community to worker participation in asset formation.
Ordninger til fremme af formuedannelse hos lønmodtagerne
Incentive schemes to encourage asset formation by employees
Det sociale sigte med ordningerne til fremme af formuedannelse medfører, at de ikke anses for at ligge pä linje med foranstaltninger til fremme af erhvervsmæssig virksomhed som sådan, skønt de midler, der anvendes, som f. eks. tilskyndelse til anskaffelse af fast ejendom, juridisk set ofte er identiske. Støtte til køb af små landbrugsejendomme og tilskud til håndværkere med hen blik pä køb af maskiner er eksempler pä forhold, som ikke medtages i denne rapport ').
Definition considered in the same way as measures which further the pursuit of an occupation, even if the same legal means (incentives to acquire real proper ty) are often employed in both cases, for example, grants for the purchase of small agricultural hold ings, and subsidies to craft-workers for the purchase of machinery, both of which are excluded from this report.1
For øvrigt omfatter formue - i ordets videste be tydning, som ikke anvendes her - en række rettigheder, der kontinuerligt øges og mindskes (erhvervelse af indkomst, køb af forbrugsgoder, gæld osv.). Formuepolitikken omfatter derimod en relativt uforanderlig række formuerettigheder, som en person rader over i en kortere eller længere periode. riode.
On the other hand, assets - in the broader sense not used here - are the totality of rights which increase and diminish continually (receipt of income, purchase of consumer goods, debts, etc.); assetformation policy, however, relates to a relatively stable 'whole' made up of rights to assets which remain in the possession of one person for a relatively long period.
Der skal være tale om en politik, dvs. en vedvarende indsats med et veldefineret mal - i dette tilfælde foranstaltninger til fremme af formuedannelse — og ikke blot om et initiativ, der kan have samme ind hold, men være baseret pa andre bevæggrunde: Rapporten omfatter således ikke de rentesatser, som bankerne betaler i forbindelse med indlånskonti pa opsigelse, og som kan tilbyde fordele pá linje med ordningerne til fremme af formuedannelse og have træk til fælles med dem. idet en sadan kontos opsigelsesfrist f. eks. kan sammenlignes med en bindingsfrist.
It must be a policy, namely a continuous action with a well-defined purpose - in this case, incentive to asset formation - not an isolated measure, which although identical in content, has been created for other purposes: accordingly this excluded interest rates paid by banks on deposit accounts, which can give benefits equivalent to those available under incentive schemes, and may indeed have features in common with them, for example, the conditions for deposit accounts being comparable to holding periods.
De former for udbyttedeling, som indebærer om gående kontant udbetaling, indgår således ikke i ordningerne til fremme af formuedannelse.
Only certain types of durable property are included in incentive schemes: they vary from country to country, and also from time to time, the basic types being housing, savings subject to a holding period and securities.
Det er i øvrigt kun visse former for permanente ak tiver, som omfattes af ordningerne. De varierer fra land til land og over tiden.
The reports relates to specific measures, that is, they must be applicable and be applied in practice, not to vague declarations of principle; even more important, they must be measures with a social purpose.
De vigtigste kategorier er boliger, opsparing i likvide midler samt værdi papirer o.l.
For example, the provisions for the protection of shareholders or the legislation on investment funds, although of the greatest importance (from another point of view), are not included here.
Der má ligeledes være tale om konkrete foranstaltninger dvs. foranstaltninger, som kan benyttes og ogsä benyttes i praksis, ikke blot om vage princip beslutninger, og endnu vigtigere mä det være for anstaltninger med et socialt sigte.
This report also covers incentive systems for savings which are not subject to a holding period. Even if there is no absolute guarantee that such saving will be for a long term, it is nevertheless a sufficiently stable choice of investment by the investor to justify its inclusion as part of the assets as defined here.
Bestemmelser, der ud fra andre synspunkter kan være meget vigtige, som f. eks. beskyttelse af aktionærer eller lov givning vedrørende investeringsfonds, er ikke medtaget her.
Moreover, this kind of measure in certain countries provides the most important form of incentive for savings in the form of deposits and securities which, in their turn, are necessary to benefit from incentives for savings in the form of real property.
Denne politik skal være rettet mod formuedannelsen.
The aim of this policy must be asset formation.
Ordet »dannelse« rejser ikke mange problemer og fremhæver især den dynamiske side af sa gen dvs. den proces, ved hvilken formuen opbygges. Overdragelse (arv. osv.) er saledes ikke nævnt, ej heller visse foranstaltninger, der i højere grad har med formuers forvaltning at gøre (f. eks. nedsat skat for en bolig, der beboes af ejeren).
The word 'formation' is clear enough; above all it emphasizes the dynamic aspects, namely the process by which assets are acquired: thus their transfer (by inheritance, etc.) has not been taken account, and neither have certain measures more closely related to their administration (e.g. reduced tax paid on a building which is owner-occupied).
Denne rapport omfatter tillige ordninger til fremme af ubunden opsparing.
A special kind of saving is that made by means of certain insurance contracts which provide for the payment of a capital sum on death, or upon the assuree's reaching a certain age.
l) Dette forklarer ligeledes, at der i denne rapport ikke gores rede for den franske bestemmelse af 1977 om oprettelse af en særlig sparekassebog, hvormed det er hensigten at give manuelle arbejdere, der matte onske det. mulighed for at rade over de for oprettelsen eller erhvervelsen af håndværkervirksomheder nødvendige midler.
' This also accounts for the exclusion from this Report of the French provision of 1977 creating a savings book for manual workers, intended to make available to those who are interested the resources needed to set up or acquire crafts undertakings.
Definitionen af formue er mere indviklet: Ordet omfatter i juridisk forstand en persons samlede formueforhold (tinglige rettigheder og fordringsrettigheder) pá et givet tidspunkt, og naturligvis har formuepolitikken, som den opfattes og praktiseres i fællesskabslandene, en snævrere betydning.
The definition of assets is more complicated; in the legal sense it includes all the assets (actual rights and obligations) held by an individual at a given moment.
En undersøgelse af de foranstaltninger, den omfatter, viser, at formue her opfattes mere begrænset:
But obviously assetformation policy, as de fined and acted upon in the Community countries, is not so broad in scope.
ninger er indbyrdes forbundne. Undertiden åbnes der ved en lov særlig adgang for lonmodtagere til en ekstra fordel sammenlignet med dem. hele be folkningen kan fa del i; derfor er det nødvendigt at være fortrolig med alle ordningerne.
In relation to the formation of assets in the form of real property, the subdivision of the material be tween Part I and Part II presented some problems.
Del I indeholder en kortfattet oversigt over de bestemmelser, der finder anvendelse på hele befolkningen, del II en lidt mere indgående beskrivelse af foranstaltningerne til fremme af formuedannelse hos lavindkomstgrupperne og del II en udførlig behandling af de ordninger, der specielt omfatter lønmodtagerne.
The systems which do not fix any ceiling on income or on value, obviously should be included in Part I, whilst those which provide for an income ceiling should be included in Part II.
Sidstnævnte, der er beskeden af størrelse og disponibel omgående, kan derfor ikke betragtes som en del af formuen.
Such pensions, being small in amount and available immediately, cannot really be considered as part of assets.
I øvrigt har disse ordninger allerede været genstand for en ad hoc undersøgelse.
They have also been the object of ad-hoc studies.
Ovenstående gælder tillige for de lovpligtige sociale sikringsordninger.
The above applies equally to the national statutory social security systems.
For sä vidt angår formuedannelse i fast ejendom, har der været tale om visse vanskeligheder i for bindelse med sondringen mellem del I og del II.
But doubts arise when fairly strict limits are imposed on the value and/or dimensions of the purchased property, since this indirectly amounts to a limit as to value.
De ordninger, der ikke indeholder noget loft over ind komst eller værdi, indgår naturligvis i del I. mens dem med indkomstloft indgår i del II.
It is clear that such property may legally be bought equally well by low-income groups, as by other people, but in fact it should rather be the former who benefit from these provi sions - hence they have been included in Part II.
Foranstaltninger ti! fremme af andelsvirksomhed — andelsbyggeri undtaget — behandles ikke i denne rapport.
Measures encouraging the creation of cooperatives -with the exception of building cooperatives - are not included in this report.
Disse foreninger har ofte stor betydning, men påvirker i højere grad indkomst og levestandard end formueforhold.
These groups are often important, but they are concerned more with in come and standard of living than with asset formation.
I de kooperative produktionsforeninger er egenkapitalen et arbejdsredskab for foreningsmedlemmernes erhvervsmæssige virk somhed. Følgelig hører foranstaltningerne på dette område ikke ind under formuepolitikken.
In those cooperatives which produce goods, the common capital is a working tool for the members of the cooperative: as a result, the measures in this field, cannot be included in assetformation policy.
Der kan imidlertid opstå tvivlstilfælde, nar der sættes ret strenge grænser for værdien af de er hvervede aktiver og/eller deres omfang, hvilket indirekte er det samme som et værdiloft.
On the other hand, there has been no attempt to formulate a Community concept of what consti tutes a low-income group; instead the criteria fixed by national legislation have been relied upon.
Det er klart, at sådanne aktiver juridisk set kan erhverves af såvel personer med lav indkomst som af andre, men i virkeligheden er det især førstnævnte, som bør nyde godt af disse bestemmelser, hvorfor de er medtaget i del II.
Thus the ceilings relating to income, value and dimensions vary considerably from one country to another, and therefore certain reservations must be made regarding comparability.
Man har ikke bestræbt sig på at finde frem til en fælles definition af »lav indkomst«, men har anvendt de kriterier, der er fastsat i de enkelte landes lovgivninger.
Due to the subdivision of the systems by recipient, and within each group the breakdown by form of savings and techniques applied, the descriptions of national legislation have had to be given piecemeal.
Således varierer de øvre grænser for indkomst, værdi og omfang betydeligt fra land til land, hvilket kan gøre det svært at drage sammen ligninger.
Therefore a very brief recapitulation by country of the most important aspects of their assetformation policy is included in the introduction.
Kort redegørelse for hvert enkelt land b) Skønt alle de foranstaltninger, der vedrører formuedannelse, har et socialt sigte, er de ikke af lige stor interesse ud fra et socialpolitisk synspunkt. De foranstaltninger, der omfatter hele befolkningen, er mindre betydningsfulde i denne henseende end dem. der omfatter lavindkomstgrupperne.
(b) Even if all assetformation measures have a social objective, they are not all of equal interest from the point of view of social policy: those which concern the whole population are in this respect less significant than those which concern low-income groups, and more important still are those relating to employees, and if we may say so, they are the only ones which are within the field of 'social' policy, in its traditional sense.
De ordninger, der omfatter lønmodtagerne, er af endnu større betydning og måske de eneste, som kan kaldes »sociale« i ordets traditionelle be tydning.
In some cases, a law gives workers special benefits in addition to those given to the population at large: therefore, a knowledge of the system as a whole is necessary.
Ordningernes inddeling efter målgrupper og ind delingen inden for hver kategori efter opsparings form og anvendt teknik har medført, at de enkelte landes bestemmelser er splittet op i flere grupper.
The primary objective of incentive measures is to create real property assets above all by premiums and tax exemption, but also by loans and noninstitutionalized housing savings schemes.
Det forekom derfor hensigtsmæssigt i indledningen at indføje en kort oversigt for hvert enkelt land.
Most of these measures are aimed at persons purchasing or building subsidized housing, or the like.
hvori der redegøres for formuepolitikkens vigtigste aspekter.
measures have been taken by employers, over and above their legal obligations.
Herved gøres det også lettere at bedømme forskellene mellem de enkelte medlems staters lovgivninger.
An important draft of new assetformation scheme was prepared on 22 February 1974 by the Federal Government but owing to the economic situation and legal and practical difficulties, the Government does not intend to implement this scheme in the near future.2
a) Belgien foranstaltninger og lån til nedsat rente.
Fiscal benefits are provided for those deriving in come from savings accounts and insurance contracts.
En del af den federale industriformues overgang til privat ejendom har givet anledning til emission af folkeaktier.
Fiscal benefits are also used to encourage companies to make housing grants to their employ ees.
Endelig skal skattefordelene i forbindelse med »ekstraindkomster« bringes i erindring.
A collective agreement contained provisions relating to facilities for house purchasing, but the fund has since gone into liquidation.
Der gives skattefordele til indtægter, der hidrører fra opsparingskonti og forsikringskontrakter.
Since 1958, workers' shares and workers' bonds can be issued by companies to their own employees.
Ad samme vej søger man at anspore virksomheder til at stille midler til boligformål til rådighed for de ansatte.
Other means to encourage savings are applied at undertaking level, mostly in the form of building loans.
En kollektiv brancheoverenskomst indeholdt bestemmelser om lettere adgang til ejerbolig, men den fond. der blev oprettet på det tidspunkt, er blevet afviklet.
A draft Bill was introduced by the previous Government on 31 January 1973, aimed at worker participation in the capital growth of companies by means of a 'Central Investment Fund'.
Der findes en række bestemmelser vedrørende lønmodtagerne, som bevilges præmier af staten, hvis de investerer midler pá bestemte måder.
Benefits are provided for, both for sight savings (savings accounts, bonds, shares) and those subject to a holding period (long-term saving schemes).
I visse tilfælde lægges disse præmier til dem, alle sparere får udbetalt.
Some insurance premiums can be deducted from taxable income.
Det samme gælder for de ydelser, virksomhederne tildeler de ansatte med henblik på formuedannelse (den skaldte lov om de 624 DM).
As far as housing is concerned, tax exemptions are made for both types of savings (sight and subject to a holding period) and building premiums are granted, as are reduced interest loans, housing allowances and personal housing grants.
Arbejdsgiverne har endvidere truffet en række foranstaltninger uden for lovgivningens rammer.
The State also takes action in its role of employer to help its civil servants acquire housing.
b) Danmark d) Frankrig
(c) Federal Republic of Germany
Visse forsikringspræmier kan fratrækkes den skat tepligtige indkomst.
This system has been widened to include the nationalized bank and insurance companies and, on a voluntary basis, to the private sector.
På boligområdet er der tale om skattefritagelse for to slags opsparing (ubunden og bunden) samt byggepræmier, lån til nedsat rente, boligtilskud og en ordning med individuel boligstøtte. I sin egenskab af arbejdsgiver bidrager staten ligeledes til at gøre det lettere for sine ansatte at erhverve boliger.
In October 1978, the Council of Minsters adopted a draft law providing for the compulsory distribution of shares to workers in industrial and commercial undertakings quoted on the stock exchange.3Moreover, in November 1976, the Head of State requested the Government to establish, for small investors, an indexlinked savings scheme which, through carry ing a low interest rate and requiring stable deposits, would protect savings against inflation.
Her har der siden 1958 eksisteret særlige bestemmelser vedrørende »arbejderaktier« og »arbejderobligationer«, som en virksomhed udsteder til de ansatte.
Savings premiums and homebuilding premiums are provided for by legislation; tax exemption on money set aside for home building premiums and for the payment of certain insurance premiums is also possible.
Den 31. januar 1973 fremsatte regeringen et lovforslag, der sigtede mod at give lønmodtagerne andel i virksomheder nes kapitaltilvækst gennem en »central investeringsfond«.
In the field of subsidized housing construction the purchase of house proper ty (houses for one or two families, flats, etc.) will be especially stimulated by making available public funds as loans, subsidies, etc.
Regeringen har endnu ikke taget stilling til spørgsmålet ').
Further more, the tax benefits granted on 'supplementary income' should be mentioned.
Der eksisterer dels en frivillig ordning (»ordonnance« af 7. januar 1959) dels en obligatorisk ord ning (»ordonnance« af 17. august 1967) ved rørende overskudsdeling til fordel for lønmodtagerne.
The main incentives for assetformation take the form of two indexlinked saving schemes, tax
Der er ved lov fastsat opsparingspræmier og præmier til boligbyggeri.
If they invest in certain ways, the State will grant premiums; in some cases these are added to those paid to any investor.
Endvidere kan midler, der anvendes til boligopsparing og betaling af vis se forsikringspræmier, fritages forskat.
The same rule applies to contributions made by companies to their employees, in order to provide incentives for asset formation (DM 624 Law).
Bvggeri og køb af nye boliger fremmes gennem skattemæssige
Moreover, various