natgillin/translations-raw huggingface dataset:
• fire grafiske fremstillinger, som for hver med lemsstat viser udviklingen i selskabsskatten, i merværdiafgiften, i de samlede beløb for de fem punktafgifter, som skal harmoniseres, og i den samlede beskatning samt i de forskelle mellem medlemsstaterne, som er konstateret på dette område;
In 1973, receipts from this source were equivalent to 0.46 % of GDP in Italy and 4.06 % of GDP in Luxembourg, whereas in 1977 the corresponding figures were 0.98 % and 6.67 %.
• nogle forklarende bemærkninger.
This shows that the widest spread increased between 1973 and 1977;
Med hensyn til skattetrykket kan det konstateres, at den samlede beskatning i løbet af perioden 1973-1977 er steget i alle medlemssta ter.
As regards the tax burden, it can be seen that during the period 1973-77, total receipts from taxes and social contributions increased in all Member States.
Denne stigning har imidlertid været mere udpræget i visse medlemsstater end i andre.
However, this increase was more marked in some countries than in others.
Således har man i Luxembourg noteret den største stigning (49,4% af BNP mod 35,2 %) og i Danmark den ringeste (42,6 % mod 42,5 %).
Luxembourg, for example recorded the highest increase (from 35.2 % of GNP to 49.4 %) and Denmark the lowest (from 42.5 % to 42.6 %).
Beskatningssystemernes opbygning, dvs. de forskellige beskatningsformes andel i den samlede beskatning, viser betydelige forskelle fra medlemsstat til medlemsstat:
Expressed as percentages of GDP, the figures for these two countries were, respectively, 2.2 % and 8.6 % in 1973 and 3 % and 8.3 % in 1977;
Forskellene mellem medlemsstaterne indbyrdes på det samlede skattetryk (den samlede beskatnings procentdel af BNP) er meget betydelig.
The total tax burden (total receipts from taxes and social contributions as a percentage of GDP) varies very considerably between one country and the next.
Den største afvigelse er noteret i 1973 mellem Italien og Nederlandene (30,6 % mod 44,5 %) og i 1977 mellem Italien og Luxembourg (34,6 % mod 49,4 %).
In 1973, the greatest difference was between Italy and the Netherlands (30.6 % as against 44.5 %) and in 1977 between Italy and Luxembourg (34.6 % as against 49.4 %).
Selv om procenttallene er steget, har forskellen holdt sig konstant.
While the percentages increased, the size of the difference was unchanged.
Med hensyn til de vigtigste skatters vægt i systemet og den udvikling, der ses heri mellem 1973 og 1977, er situationen følgende:
As regards the weight of the main taxes and the trend between 1973 and 1977, the situation is as follows:
• Med hensyn til den samlede indkomst- og formueskat opkræves den ringeste andel i Frankrig og den betydeligste i Danmark (16% af den samlede opkrævning mod 61 % i 1973 og 18% mod 58,9% i 1977). Forskellen er stadig betydelig, selv om den er blevet noget ringere;
(v) the total for the five major excise duties varied according to Member State, although only to a limited extent: there was a relative increase in Denmark, Italy and Luxembourg, and a fall in the other countries.
• med hensyn til merværdiafgiften er det hen holdsvis Det forenede Kongerige og Frankrig, som danner de to yderpunkter (6,8 % i Det forenede Kongerige mod 24 % i Frankrig i 1973, og 8,2 % mod 21,2 % i 1977).
In the case of the five excise duties, it has also already been pointed out that the greatest difference was between France and Ireland.
Det skal dog bemærkes, at den betydelige forhøjelse af merværdiafgiftssatsen i Det forenede Kongerige i foråret 1979 vil have en betydelig stigning til følge i de fremtidige tal for denne medlemsstat ')· Ikke desto mindre er det sandsynligt, at forskellen mellem de to lande stadig vil være ret betyde-
Expressed as percentages of GDP, the figures for these two countries were, respectively, 2.5 % and 7.9 % in 1973 and 2.1 % and 7.5 % in 1977. The difference of slightly more than 5 percentage points remains virtually constant;
• Den personlige indkomstskats andel er steget jævnt i alle medlemsstater i løbet af den pågældende periode, undtagen i Danmark.
(i) the share of personal income taxes increased continually in all Member States except Denmark during the period in question.
De betydeligste forhøjelser har fundet sted i Italien (8% af BNP mod 4,6%) og Belgien (14,6% mod 10,4%) samt i Luxembourg (11,1 % mod 7,8 %).
The highest increases were in Italy from 4.6 % of GDP to 8%, in Belgium from 10.4% to 14.6% and in Luxembourg from 7.8 % to 11.1 %.
Det er stadig mellem Frankrig og Dan mark, at forskellen er størst (3,4% af BNP i Frankrig mod 22,3 % i Danmark i 1973 og 4,8 % mod 21,6% i 1977).
The greatest difference was again between France and Denmark (in 1973, 3.4% of GDP in France compared with 22.3 % in Denmark, in 1977, 4.8 % in France compared with 21.6% in Denmark).
Selv om denne forskel er formindsket noget, er den stadig yderst betydelig;
Even though it has been reduced slightly, this difference remains extremely large;
• selskabsskatten varierede på en anden måde mellem medlemsstaterne i løbet af perioden. I
However, over the last two years, this tax's share in total receipts has fallen everywhere to a greater or lesser extent, except in Luxembourg where it has in
• med hensyn til det samlede beløb for de fem punktafgifter har Frankrig den ringeste andel og Irland den største (7,1 % mod 24,8 % i 1973 og 5,4% mod 21,2% i 1977).
(vi) finally, social contributions were of course lowest throughout the period in Denmark, while they were highest in Italy in 1973 and in France in 1977 (0.82 % of GDP in Denmark in 1973 as against 12.38 % in Italy; 0.53 % in Denmark in 1977 as against 16.47% in France).
Forskellen er stadig meget betydelig;
It can be seen that the difference here is enormous and is tending to increase.
Tabellerne 1 og 2 og de grafiske fremstillinger 1 til 4 samt de ledsagende forklarende bemærkninger viser de forskelle, som består mellem medlemsstaterne på beskatningssystemernes opbygning, på skattetrykket og på vægten af de vigtigste elementer, hvoraf beskatningen består, samt udviklingen i disse forskelle.
Tables 1 and 2 and Graphs 1 to 4 and the comments on them highlight the differences which exist between Member States in the structure of total receipts from taxes and social contributions, in the weight of these receipts and in that of their main components, and the changes in these differences.
I nogle tilfælde er den forskel, som blev konstateret i 1977, formindsket i forhold til den i 1973, men i et yderst ringe omfang, der ikke kan betragtes som karakteristisk. I andre til fælde har forskellen holdt sig næsten konstant.
Whether we consider the structure of total receipts, the overall tax burden or the relative weight of particular taxes, we see that the differences between the extremes are still large and sometimes even very large.
Med hensyn til selskabsskatten er den endog øget.
In some cases, the difference in 1977 narrowed compared with that in 1973, although so slightly as to make the change insignificant.
• merværdiafgiften har i alle medlemsstater i den pågældende periode vist en vis stabilitet.
In other cases, the differ ence remains virtually constant.
Ud trykt i procent af BNP var de to landes tal hen holdsvis 2,2 % og 8,6 % i 1973 og 3 % og 8,3 % i 1977;
In the case of corporation taxes, it has actually increased.
• det samlede beløb for de fem punktafgifter udviklede sig på forskellig måde i de enkelte medlemsstater, men dog inden for snævre grænser: en forholdsmæssig stigning i Dan mark, Italien og Luxembourg samt nedgang i de øvrige lande.
Nevertheless, there is one interesting area of convergence: the relative weight of personal in come taxes has increased in all countries, except in Denmark.1In some Member States, like France and Italy, the increase primarily reflects deliberate policy.
Det er særlig i Ita lien, men ligeledes i Frankrig, at dette symptom har haft den største betydning.
This phenomenon is most marked in Italy, but is also very clear in France.
Af denne grund har de lande, hvor de direkte skatters andel tra-
For this reason, these countries, in which the share of direct taxes has traditionally been the lowest, are tending to draw slightly nearer to the others.
• endelig er bidragene til den sociale sikring vel at mærke stadig lavest i Danmark, mens de er højest i Italien i 1973 og i Frankrig i 1977 (0,82 % af BNP i Danmark i 1973 mod 12,38 % i Italien, og 0,53% i 1977 mod 16,47% i Fran
1However, Denmark maintains its lead as regards the relative weight of these taxes.
Tabel 1 — Den samlede beskatnings opbygning og skattetrykket: 1973
Table 1 — Structure of total receipts from taxes and social contributions and the tax burden: 1973
Personlige indkomstskatter (heri indbefattet kildeskat og lokal skal)
Personal income taxes (including local taxes and withholding taxes)
Formueskat (heri indbefattet arveafgifter)
Wealth taxes (including estate duties)
Ølafgift
Excise duty on beer
Vinafgift
Excise duty on wine
Afgift på mineralske olier
Excise duty on mineral oils
Afgifter i alt
Total of these excise duties
Andre skalter og afgifter
Other taxes
Nationale skatler og afgifter i alt
Total of national taxes
Forskellige afgifter lil fordel for De europæiske Fællesskaber
Various levies accruing to the European Communities
33,63 a =de forskellige beskatningsformersandel i den samlede beskatning, b =de forskellige beskatningsformers andel i BNP (i markedspriser).
33.63 a = share of the various taxes or contributions in total receipts from taxes and social contributions, b =share of the various taxes or contributions in GDP (at market prices).
Tabel 2 — Den samlede beskatnings opbygn ing og skattetrykket: 1977
Table 2 — Structure of total receipts from taxes and social contributions and the tax burden: 1977
Det forenede Kongerige.
United Kingdom
Skatler, afgifter og bidrag til social sikring a b a b a b a b a b a b a b a b a b
Taxes and social contributions a b a b a b a b a
Personlige indkomstskatter (heri indbefatlet kildesskal og lokal skal)
Personal income taxes (including local taxes and withholding taxes)
Andre skatter og afgifter
Other taxes
Nationale skatter og afgifter i alt
Total of national taxes
Forskellige afgifter til fordel for De europæiske Fællesskaber
Various levies accruing to the European Communities
36,80 a =de forskellige betalingsformers andel i den samlede beskatning, b =de forskellige beskatningsformers andel i BNP (i markedspriser).
36.80 a = share of the various taxes or contributions in total receipts from taxes and social contributions, b -= share of the various taxes or contributions in GDP (at market prices).
Grafisk fremstilling 1 — Selskabsskat i procent af BNP %
Graph 1 — Corporation tax as a percentage of GDP %
Grafisk fremstilling 2 — MOMS i procent af BNP
Graph 3 — The five excise duties as a percentage of GDP
Analyse af de vigtigste former for skatter, der skal harmoniseres de allerde vedtagne principper, medens med lemsstaterne på andre punkter gives mulighed for midlertidigt at undtage fra de fælles bestemmelser.
Analysis of the main taxes to be harmonized tive therefore represents a decisive step towards the harmonization of VAT, it is far from completing the process.
Det er en opgave, som i øjeblikket er ved at blive gennemført.
This task is currently being carried out.
Derefter skal spørgsmålet vedrørende satserne tages op.
The problem of rates must be tackled in the next stage.
I de følgende afsnit gives der en kortfattet re degørelse for de, undertiden meget betydelige, forskelle, der eksisterer mellem de i medlemsstaterne gældende ordninger vedrørende MOMS-satser.
The following points give a summary outline of the sometimes substantial differences between the systems of rates in force in the Member States.
De gældende MOMS-satser i de enkelte medlemsstater
7"/7e VAT rates in force in each Member State
Dette kapitel indeholder en kort analyse af de vigtigste former for skatter, der skal har moniseres, nemlig: MOMS, de fem vigtige punktafgifter (øl, spiritus, vin, tobak, mineralolier) og selskabsbeskatningen.
This Chapter gives a brief analysis of the main taxes to be harmonized, namely VAT, the five major excise duties (on beer, spirits, wine, tobacco and mineral oils) and corporation tax.
Det vil ikke indeholde konklusioner, da disse vil findes i kapitel V og VI.
It does not contain conclusions, since these will be drawn in Chapter V and VI.
Beskatningen af selskaber er i øvrigt begrænset til indkomstskat, og der tages ikke hensyn til hverken den i visse medlemsstater eksisterende formueskat eller, såfremt de findes, andre former for, sædvanligvis lokale, skatter, såsom »taxe professionelle« i Frankrig, »Gewerbesteuer« i Tyskland og »impôt commercial communal« i Luxembourg, selv om de kan ud gøre en betydelig skattemæssig belastning.
Furthermore, in the case of company taxation, it is restricted to corporation tax and does not take account of the wealth tax applied in some Member States or, where they exist, other (generally local) taxes such as the business tax in France, the tax on industry and trade in Germany or the commune trade tax in Luxembourg, although these may represent a considerable burden.
Fra et teknisk synspunkt kan »nulsatsen« ikke betragtes som en reel afgiftssats; den defineres som en fritagelse med tilbagebetaling af indgående afgift, og anvendes kun meget sjældent i de fleste medlemssater.
Technically speaking, the 'zero rate' can not be considered a real rate of taxation; it represents an exemption with refund of input tax and is little used in most Member States.
Det forhold, at denne foranstaltning i stor udstrækning anvendes i Irland og Det forenede Kongerige, gør det imidlertid nødvendigt at omtale »nulsatsen« i forbindelse med de i disse to medlemsstater gældende satser, da analysen af deres MOMS-ordninger ellers ikke ville være fuldstændig.
How ever, being widely applied in Ireland and the United Kingdom, the 'zero rate' must be in cluded among the rates in force in these two Member States, since the analysis of their VAT systems would otherwise be incomplete.
Til gengæld bør der ikke tages hensyn til »faste landbrugssatser«, som ikke er afgiftssatser, men standardsatser, der beregnes med henblik på godtgørelse for merværdiafgiftsbelastningen i tidligere landbrugsled.
On the other hand, account need not be taken of the 'flat rates for farmers', which are not taxation rates but flat-rate percentages calculated to en able farmers to offset the VAT charge on inputs.
Under hensyntagen til ovenstående var situationen pr. 1. juli 1979 således:
Taking into account the above, the situation on 1 July 1979 was as follows:
— normalsats — reduceret sats
— standard rate — reduced rate
— forhøjet sats
— increased rate
— normalsats — reduceret sats — forhøjet sats
— standard rate — reduced rate
— normalsats — reduceret sats — nulsats
Luxembourg: the standard rate has increased from 8 % (1970) to 10% (1979)
Luxembourg: — normalsatsen er steget fra 8 % (1970) til 10 % (1979)
— zero rate Italy (eight rates)
14% 1,3, 6, 9 og 12%
— standard rate — reduced rates
Nederlandene: — normalsatsen er steget fra 12% (1969) til 18% (1979).
14% 1,3, 6, 9 and 12% the standard rate has increased from 12% (1969) to 18% (1979)
— reducerede satser — forhøjet sats — mellemsats
— increased rate — intermediate rate
10% 5 og 2 %
10% 5 and 2 %
Selv om normalsatsens niveau faldt i Belgien (18% i 1971, 16% i 1979), overgik de fleste af de varer og tjenesteydelser, der var pålagt mellemsatsen på 12% (der blev afskaffet fra og med den 1.1. 1978) til gengæld efter denne dato til normalsatsen på 16 %.
In Belgium, the level of the standard rate has fallen (from 18% in 1971 to 16% in 1979), but most goods and services previously subject to the 14% intermediate rate (abolished as from 1 January 1978) are now subject to the standard rate of 16%.
Også Frankrig nedsatte normalsatsniveauet fra 20 % (1968) til 17,60 % (1979), men i samme periode steg den forhøjede sats fra 25 % (1968) til 33 V} % (1979) og den reducerede sats fra 6,38 % (1968) til 7 % (1979), medens de varer og tjenesteydelser, der i 1968 var pålagt mellemsatsen på 14,92 % i dag belægges med en afgift på 17,60%.
France has also reduced the level of the standard rate, from 20 % in 1968 to 17.60 % in 1979; over the same period, however, the increased rate has gone up from 25 % in 1968 to 331/3 % in 1979 and the reduced rate from 6.38 % in 1968 to 7 % in 1979, while goods and services subject to the 14.92 % intermediate rate in 1968 are now taxed at 17.60%.
Det ses tydeligt at forskellene i antallet afsatser er store: blot én sats i Danmark og otte satser i Italien. I flere medlemsstater har der imidlertid kunnet konstateres en tendens til et fald i antal let afsatser: således har Frankrig, Belgien og Ir land ophævet »mellemsatsen«; Irland og Det forenede Kongerige har afskaffet de forhøjede satser.
In the United Kingdom, the standard rate has increased from 10% in 1973 to 15% in 1979, while the increased rate, introduced in 1974, has been abolished.
I Det forenede Kongerige steg normalsatsen fra 10% (1973) til 15% (1979), medens den for højede sats, der blev indført i 1974, blev ophævet. vet.
In several Member States, however, there has been a tendency for the number of rates to be reduced: for example, France and Belgium have abolished the intermediate rate and Ireland and the United Kingdom have abolished the increased rates.
For så vidt angår satsernes niveau, kan det konstateres, at satserne i de sidste ti år har haft en stigende tendens i seks af de ni medlemsstater:
Rate levels have tended to increase in six of the nine Member States during the last ten years:
De forskellige satsers anvendelsesområde
777e coverage of the various rates
Reducerede satser og nulsatsen
Reduced rates and zero rate
Forbundsrepublikken Tyskland: — normalsatsen er steget fra 10% (1968) til 13% (1979) — den reducerede sats er steget fra 5 % (1968) til 6,5% (1979)
FR of Germany: the standard rate has increased from 10% (1968) to 13% (1979) the reduced rate has increased from 5 % (1968) to 6.5% (1979)
I alle medlemsstater (borset fra Danmark, som anvender en enhedssats) er indførelsen af reducerede satser eller nulsatsen tilsyneladende sket for at nedsætte og endog afskaffe merværdiafgiftsbelastningen for de varer og tjenesteydelser, der betragtes som værende »mest nødvendige«.
In all Member States (except for Denmark which applies a single rate), application of reduced rates or a zero rate is obviously aimed at reducing or even eliminating the VAT charge on 'essential' products and services.
Irland: — normalsatsen er steget fra 16,37 % (1972) til 20% (1979) — den reducerede sats er steget fra 5,25 % (1972) til 10% (1979)
Ireland: the standard rate has increased from 16.37% (1972) to 20% (1979) the reduced rate has increased from 5.25 % (1972) to 10% (1979)
Det er naturligvis ikke muligt at foretage en sammenligning mellem de enkelte satsers relative andel i et land som Italien, der anvender otte satser, og et land som Tyskland, som blot har to; der er imidlertid meget betydelige for skelle selv mellem lande, der anvender det samme antal satser.
However, it should be emphasized that, in each country, a small or large number of products and services in these different categories are subject to other rates, which of course distorts competition between products that are substi­tutes for one another.
I Frankrig udgør de tre gældende satsers forholdsmæssige andele på ca. 69 % for normalsatsen, ca. 26 % for den re ducerede sats og ca. 5 % for den forhøjede sats, medens disse tre satser i Belgien omfatter hen holdsvis ca. 61%, ca. 32% og ca. 7% af MOMS-beregningsgrundlaget.
The relative shares of the three rates in force in France are approximately 69 % for the standard rate, approximately 26 % for the reduced rate and approximately 5 % for the increased rate, whereas in Belgium these three rates account for approximately 61 %, 32 % and 7 % respectively of the basis of assess­ment.
I visse medlemsstater tages der med an vendelsen af forhøjede satser sigte på at forøge merværdiafgiftsbelastningen for visse kategorier af varer, der betragtes som »luksusvarer«, nemlig biler (B, F, I), varige forbrugsgoder: radio, TV, køleskabe, osv.
In some Member States, application of in­creased rates is designed to increase the VAT charge on certain categories of 'luxury' pro­ducts: motor cars (B, F, I); consumer durables: radios, televisions, refrigerators, etc.
(B), guld- og sølvsmedearbejder, pelsvarer, parfumer (B, F) og alkoholholdige drikkevarer (B, I).
(B); jewel­lery, furs, perfume and cosmetics (B, F); spirits (B, I).
Også ved anvendelsen af forhøjede satser opstår der konkurrenceforvridningsproblemer i forbindelse med substituerende varer.
Problems of distortion of competition between products that are substitutes for one another also arise where increased rates are applied.
Hvad angår merværdiafgiftens betydning gør forskellene i satsernes anvendelsesområde det ikke muligt at foretage en gyldig sammen ligning på grundlag af de forskellige nominelle satser.
As regards the weight of VAT, the differ­ence in the coverage of the rates prevent any valid comparison on the basis of the different nominal rates.
For at give en idé om merværdiafgiftens virkning viser nedenstående tabel udviklingen i perioden 1974-1977 i medlemsstaterne af denne afgifts betydning i % af det endelige nationale forbrug (ved anvendelse af løbende priser og vekselkurser).
To provide some idea of the im­pact of VAT, the following table shows how the weight of this tax, expressed as a percentage of national final consumption (at current prices and exchange rates), varied during the period 1974-77.
Selv om denne statistiske størrelse ikke falder sammen med MOMS-beregningsgrundlaget ligger den dog tilstrækkeligt tæt herved.
Although this statistical concept does not coincide with the basis of assessment for VAT, it nevertheless represents a sufficient ap­proximation.
Tabel 3 — Udviklingen i betydning
Table 3 — Changes in the weight of VA Τ
De forskellige satsers procentvise andel af merværdiafgiftens samlede beregningsgrundlag
The relative percentage shares of the different rates in the overall basis of assessment for VA Τ
Som følge af de særlige træk ved de en kelte nationale merværdiafgiftsordninger er an vendelsesområdet i de enkelte medlemsstater for normale, reducerede eller forhøjede satser af meget forskellig størrelse.
Owing to the peculiarities of each national VAT system, the extent to which the standard, reduced and increased rates are used varies greatly between the Member States.
Denne forskel er særlig tydelig for »nulsatsen«, som i visse lande omfatter en ubetydelig del af afgiftens samlede beregningsgrundlag (f.eks.
These dif­ferences are particularly evident in the case of the zero rate, which covers a minimal propor­tion of the overall basis of assessment in some countries (e.g. 0.67 % in Belgium) but plays a major part in other Member States (e.g. approx­imately 36 % of the basis of assessment in Ire­land).
0,67 % i Belgien), medens den i andre medlemsstater har større betydning (f.eks. ca. 36 % af beregningsgrundlaget i Irland).
In the Netherlands, for example, the standard rate and the reduced rate are applied to approx­imately 71 % and 29 % respectively of the basis of assessment, whereas in the Federal Republic of Germany, the respective shares are approxi-
varige og ret skrappe, hvilket har medført betydelige underskud på statsbudgettet.
arily when VAT is used for shortterm eco­nomic policy ends; however, adjusting VAT rates would not seem to be a particularly flexi­ble instrument for managing demand.
De til stræbte virkninger blev ikke opnået fuldt ud: i Frankrig slog afgiftsbelastningens bortfald i 1973 ikke helt igennem på forbrugerpriserne, og i Danmark fik foranstaltningen uheldige virkninger i 1976, såsom en stigning i importen.
The effects sought were not fully achieved: in France, the abolition of tax charge in 1973 was not fully passed on to consumer prices, while in Denmark in 1976 there were such perverse ef­fects as an increase in imports.