natgillin/translations-raw huggingface dataset:
Det er indlysende, hvilke virkninger af giftsændringerne vil kunne få på forbrugsmønsteret.
The use of the excises for these purposes is common in some Member States, relatively rare in others.
Situationen vedrørende harmoniseringen af punktafgifterne er i visse henseender den samme som i forbindelse med ophævelsen af tolden mellem Fællesskabets medlemsstater og indførelsen af den fælles toldtarif.
How ever, there seems to have been an increased awareness in recent years of the damaging ef fects on the excise industries of sudden or over-frequent changes in excise rates.
Teoretisk set er ophævelse af beskyttelsestold naturligvis en proces, der er vidt forskellig fra harmonisering af punktafgifter, som — formodentlig — ikke har nogen indvirkning på den indenlandske produktion og på importen.
This factor, together with an increased emphasis on mon etary and incomes policies seems, to have resulted in a reduced reliance on changes in excise rates for purposes of demand management.
iv) tab af fleksibilitet i konjunkturpolitikken.
Nevertheless, no Minister of Finance can welcome a reduction in the variety of fiscal instruments at his disposal.
I praksis er mange af punktafgifterne dog struktureret således, at de har en eller anden form for beskyttelsesvirkning.
Nevertheless, the rates of each of these excises are likely to be subject in the future to two factors which should encourage convergence of the basic rates.
Nogle træk giver i høj grad anledning til forskelsbehandling, og Fællesskabet har derfor anvendt den i artikel 169 anførte fremgangsmåde.
First, the production costs of cigarettes are already very similar in most of the Member States. This trend is likely to continue with increasing concentration.
Selv om det ikke kan påvises, at forhold som f.eks. en høj afgiftssats, en særlig afgiftsstruktur og andre ikke-afgifts-mæssige faktorer har beskyttelsesmæssige virkninger, kan de ofte tilsammen gøre adgangen til visse markeder ufordelagtig eller vanskelig.
In the case of road fuels, production costs are also very similar throughout the Community and this trend will be reinforced by the continuing rise in crude oil prices relative to transport and refining costs.
Sådanne ændringer kan ofte medføre en kraftig reaktion, hvis der må foretages kompenserende ændringer i andre afgifter, for at indtægterne kan opretholdes.
For any Member States to pursue a policy of actively reducing the incidence of excises on cigarettes now seems excluded.
Som følge af den betydelige skattebyrde er der, normalt over et ret langt tidsrum, sket en tilpasning mellem landenes er hvervsliv og punktafgifterne.
The effects of conservation policies seem likely to be towards a move ment in excise, over time, in the same direction.
Mange producenter af afgiftsbelagte varer er derfor enten blevet fuldt afhængige af hjemmemarkedet (og dets særlige afgiftsstruktur) eller er i hvert tilfælde blevet afhængige af et stabilt og ret indbringende hjemmemarked som grundlag for deres samlede marked.
However, the situation of the United Kingdom, which at present benefits from large revenues from oil production, is radically different from that of the other Member States.
Kommissionen har med sine forslag søgt at medvirke til, at ændringerne gen nemføres over et forholdsvis langt tidsrum, således at virkningerne deraf kan drøftes ind gående på forhånd og afbødes gradvis.
During the harmonization process, the constraints on Member States will be largely in terms of the direction of rates changes.
Kommissionen har opfordret medlemsstaterne til på fællesskabsplan at vedtage et afgiftssystem, der objektivt opfylder deres fælles behov, og at fastsætte frister for dets gennemførelse.
For example, assuming that a Community level had been selected (but not yet applied) for the excise on beer, Member States would remain free to change their existing rate, provided the change was in the direction of the Community level.
Tilpasningen af de enkelte landes systemer kan således finde sted med en hastighed og på en måde, der passer bedst til de enkelte landes situation.
For most Member States and for most of their excises, during the movement towards harmonized rates, their freedom to manipulate excise rates would be reduced, but by no means removed.
Dette er naturligvis ikke altid tilfældet.
For example, in absolute terms, the highest basic alcohol rate (in Denmark) is almost forty times the lowest rate (in Italy).
Mange producenter af afgiftsbelagte varer er i høj grad eksportorienterede.
In some Member States, a heavy tax burden on all alcoholic drinks is long-established.
Ikke desto mindre er det blandt producenterne af afgiftsbelagte varer et udbredt fænomen, at de forsøger at beskytte hjemmemarkedet.
In these countries, there is a long-standing preoccupation and per haps a growing concern over alcoholism.
Hvis der skal ske betydelige fremskridt med hensyn til harmonisering af punktafgifterne, forudsætter dette, at flertallet, og ikke som for øjeblikket mindretallet, begynder at betragte Fællesskabet som helhed som deres hjemmemarked.
These attitudes are reflected in a trend towards in creasing excise rates. In other Member States,
Ændringer i afgiftsindtægterne ser, der skal anvendes i det harmoniserede system, kan få på indtægterne.
Such a margin could well be used by Member States from time to time for demand management purposes.
Denne proces kan frembyde store budgetmæssige problemer; som anført i kapitel III kan den få indvirkning på den samlede balance mellem den direkte og den indirekte beskatning i de enkelte medlemsstater. Problemet er dog ikke så stort, som man umiddelbart skulle tro.
Nor should the possibility be excluded of Member States tem porarily exceeding the permitted level for a particular excise, on condition of course that trade was unimpeded.
For det første må der nævnes virkningerne af ophævelse af eksisterende punktafgifter (f.eks. på kaffe i Forbundsrepublikken Tyskland) eller af indførelse af en ny afgift (f.eks. bordvin i Forbundsrepublikken Tyskland og Italien).
In the field of direct taxes, the phenomenon of fiscal drag has become well-known, to such a point that more or less regular corrections to income tax allowances, to take account of inflation, are regarded as the norm rather than the exception amongst the Member States.
I de fleste tilfælde vil sådanne ændringer i afgiftsgrundlaget få ringe budgetmæssig betydning.
By contrast, fiscal boost — the declining incidence of excises with inflation — is much less widely understood.
Desuden kan det, som det fremgår af eksemplerne med kaffe og bordvin i Forbundsrepublikken Tyskland, vise sig, at de indtægtsmæssigt vil udligne hinanden. Endelig er der ingen grund til, at ændringer i afgiftsgrundlaget, under forudsætning af en rimelig tilpasningsperiode, skulle nedbringe en given økonomis samlede skatteevne.
In their own interests, Member States should take steps to correct this situation.
For så vidt angår afgiften på tobak, tegner cigaretter sig for ca. 90 % af den samlede indtægt, og afgiftssat serne ligger inden for et ret snævert interval, således at den højeste sats stort set er halvanden gang større end den laveste.
Moreover, with each added in consistency, the greater the inequities of the system and the greater the difficulty in resisting demands for further changes.
Automobilbrændstof tegner sig for langt størstedelen (indtil 95 %) af afgiftsindtægterne af mineralolie.
In such a situation, every excise industry has an incentive to apply the maximum pressure for tax concessions in its favour.
De absolutte udsving i afgifterne på benzin (et interval på 1:2) og dieselolie (et interval på 1:8) er større end intervallet for cigaretter.
Equally, no excise industry can plan for future with any reasonable degree of certainty.
F.eks. kan det, hvis alkohol i parfumer o.lign. fritages for afgifter, medføre lavere afgiftsindtægter i en række medlemsstater. Også i dette tilfælde vil de budgetmæssige virkninger af ændringerne normalt være ringe, ja endog uden betydning.
This suggests that, during a period of sustained inflation, the excise base in the Member States is likely to be more or less eroded by a failure of governments to secure in creases in the specific excise rates at least in line with inflation.
Desuden har Kommissionen foreslået, at af giftsstrukturerne harmoniseres før afgiftssat serne, netop for at ændringer i afgiftsindtægterne som følge af ændringer i indbetalingen af eller fritagelsen for afgifterne, om nødvendigt, kan korrigeres ved ændringer i basissatsen for den pågældende afgift.
(b) In no Member State is the approach to in creases in excise rates consistent, whether to in creases overall in relation to the general price level, to increases in particular excises in relation to declared social, health and conservation policies, or in relation to increases in the rates levied on competing products.
Som i det foregående afsnit viser det sig ved nærmere undersøgelse, at disse problemer, der formodes at være af budgetmæssig art, ikke vedrører afgiftsindtægterne men de anerkendte sociale prioriteringer.
(c) In the absence of Community policies to govern the evolution of excise rates, whether absolutely or relatively, and on the assumption of continuing inflation in the medium term, the divergencies between rates now apparent are likely to subsist and may well increase in certain cases.
For det første er produktionsomkostningerne i forbindelse med cigaretter allerede meget ensartede i de fleste medlemsstater.
Against such a background, suggestions that a Community excise system would impose constraints on the Member States seems an argument in favour of, rather than against, such a measure.
Denne tendens vil sandsynligvis fortsætte med den øgede koncentration.
Moreover, it would be naive to suppose that Community policies for sectors which are subject to substantial excise burdens such as energy, transport, alcohol, wine — can be created or sustained in the absence of common policies in relation to the excises themselves.
For det andet bevirker den almindeligt kendte sundhedsfare i forbindelse med cigaretter samt behovet for at spare olie, at samtlige medlemsstater på trods af, at der ikke eksisterer en fælles politik vedrørende disse produkter, finder det nødvendigt at beskatte dem.
In any case, as earlier paragraphs show, the constraints on budgetary policy and on demand management would probably be considerably less severe than is often suggested.
Det synes nu udelukket, at nogen medlemsstat vil føre en sådan politik, at afgifts-
Finally, once structures have been harmonized, the system of harmonized rates could be implemented over a relatively long period, and even at the final stage, some margin of flexibility
indtægterne for cigaretter nedsættes. Med hen syn til automobilbrændstof er situationen mere kompliceret.
ize personal income taxes, to which sole pro prietorships are liable; for another, partnerships pose complex legal problems of definition and form, both of which vary widely between Member States.
ske muligheder blev begrænset. Harmoniseringen af punktafgifter vil, navnlig hvis den gen nemføres samtidig med en harmonisering af MOMS-satserne, begrænse de finanspolitiske muligheder betydeligt.
could be retained.
Politikken vedrørende besparelser vil sandsynligvis medføre, at punktafgifterne vil stige over et vist tidsrum.
It may therefore be argued that it would be better to retain the fundamental principles currently adhered to by the Member States, but at the same time make it possible for partnerships (and perhaps sole proprietorships) to opt for in clusion in the scope of corporation tax.
Situationen i Det forenede Kongerige, der for øjeblikket oppebærer store ind tægter af olieproduktionen, er dog yderst for skellig fra situationen i de øvrige medlemssta ter.
A solution of this kind would not require any major recasting of national legislation and, as a result, would have only limited repercussions.
For eksempel er den højeste basissats for spiritus (i Danmark) næsten 40 gange større end den lave ste sats (i Italien).
It also means a common solution to the problem of taxing profits earned abroad through permanent establishments and subsidiaries.
I andre med lemsstater er holdningen dog ikke så fast.
At present, the situation is as follows:
Men selv i disse lande vil der sandsynligvis være en op adgående tendens på lang sigt.
(i) sole proprietorships are never liable to corporation tax;
Selv i sidste fase af ophævelsen af de afgifts mæssige grænser er det sandsynligt, at der vil kunne tillades en vis margen mellem de enkelte afgiftssatser. Undertiden vil medlemsstaterne meget vel kunne anvende en sådan margen med henblik på efterspørgselsstyring.
The analysis made in the previous chapter of the different bodies of national legislation governing company taxation reveals that substan tial differences still exist between Member States as regards systems of company taxation, tax rates and, in countries applying an imputation system, the rates of the tax credit.
Selv i sidste fase vil man derfor stadig opretholde »valget af punkt afgifter« som et af de finanspolitiske instrumenter, finansministrene i de enkelte lande kan tage i anvendelse.
It is evident, therefore, that introduction of the partial imputation system in the manner provided for in the proposal would have sharply differing repercussions from one Member State to another.
For at de følger, som harmoniseringen kan få på afgiftsindtægterne og efterspørgselsstyringen, kan betragtes i en større sammenhæng, skal her anføres følgende generelle konklusioner, som kan drages af tabel 5 i kapitel IV.
In the Member States (Belgium, France, Ireland and the United Kingdom) which apply a partial imputation system together with tax rates and tax credits falling within the brackets proposed by the Commission, or very close to them, the repercussions would be fairly minor since the changes needed in national legislation would be mainly technical.
Det ser dog ud til, at man i de senere år i højere grad er blevet klar over, at pludselige eller alt for hyppige ændringer i afgiftssatserne skader de sektorer, som fremstiller afgiftsbelagte varer. Samtidig med penge- og indkomstpolitikkens øgede betydning synes denne faktor at have medført, at ændringer i afgiftssatserne med henblik på en styring af efterspørgslen har været anvendt i mindre omfang.
For competition purposes, it would be desirable for the Member States to adopt a common position on this matter, but any attempt to resolve the problem by way of harmonization would probably be doomed to failure: for one thing, there can be no question of seeking to harmon
Ikke desto mindre vil det være uhensigtsmæssigt for en finansminister, om hans finanspoliti a) Samtlige medlemsstater har tilladt at lade nogle af eller alle deres punktafgifter falde i forhold til det generelle prisniveau.
In contrast, the changes required in the other Member States would have much wider reper-
Desuden vil disse sektorer ikke med en rimelig sikkerhed kunne udarbejde planer for fremtiden. den.
eussions, involving either a radical change in the tax system or adjustments — in many cases major adjustments — in tax rates or in the rates of the tax credit.
b) Medlemsstaternes fremgangsmåder med hensyn til forhøjelse af punktafgifterne er ikke ensartede, uanset om der er tale om samlede forhøjelser i forhold til det generelle prisniveau, forhøjelser af enkelte afgifter som led i politik ken vedrørende sociale forhold, sundhed og besparelser, eller forhøjelser i de afgifter, der lægges på konkurrerende produkter.
This danger may, however, be mitigated if compensation is offered to companies, say, in the form of an adjustment in corporation tax rates or in any other taxes levied on their profits.
Det synes ikke urimeligt at konkludere, at de enkelte landes kontrol med punktafgifterne har medført megen inkonsekvens og stor uretfærdighed, både for så vidt angår afgiftsstrukturen og udviklingen i afgiftssatserne.
A radical change would have to be made to the tax system in the two Member States that currently apply the 'classical' system, that is to say, Luxembourg and the Netherlands.
På baggrund heraf synes formodninger om, at Fælles skabets afgiftssystem vil begrænse medlemssta ternes muligheder, at tale for en sådan foranstaltning.
In Luxembourg, the rate of tax (currently 40%) would also have to be substantially increased to bring it within the bracket set.
Desuden ville det være naivt at tro, at der kan oprettes eller opretholdes en fælles politik for de sektorer, der pålægges betydelige af gifter — såsom energi, transport, spiritus og vin — såfremt der ikke føres en fælles politik ved rørende de enkelte punktafgifter.
In the Netherlands it would not be strictly necessary to in crease the rate of tax (now at 48 %) in order to comply with the proposal, but the rate would have to be increased if the fall in budgetary revenue resulting from introduction of a tax credit had to be made good through the corporations tax system.
Som det fremgår af de foregående afsnit vil begrænsningerne i budgetpolitikken og i efterspørgselsstyringen i hvert tilfælde blive betydeligt mindre end det ofte er blevet antydet. Systemet med harmoniserede satser kunne endelig, så snart strukturerne er blevet harmoniseret, gennem føres over en forholdsvis lang periode, og selv i slutfasen vil der kunne bevares en vis fleksibel margen.
Generally speaking, corporation tax plays a rather modest budgetary role compared with the other main types of tax.- Consequently, the adjustments necessitated by harmonization would presumably have only a limited impact on tax receipts, all the more so in that, where most Member States are concerned, these ad justments, i.e. a higher rate of tax and a higher tax credit, would have opposite budgetary ef fects: in other words, they should tend to cancel each other out, at least in part.
Under alle omstændigheder ser det ud til, at den sikkerhed, som sådanne regler giver, i høj grad vil udligne de budgetmæssige og konjunkturmæssige begrænsninger, som de måtte medføre.
In the Federal Republic of Germany, the present two-rate system (56 % for undistributed profits and 36 % for distributed profits) would have to be abandoned.
For det andet burde regeringerne vedvarende forsøge at fortælle offentligheden om, den let telse i afgiftsbelastningen, som inflationen medfører.
(i) the impact of the introduction of a partial imputation system or a change in the tax rates and/or tax credit rates on the ratio of distributed profits (dividends) to non-distributed profits (reserves);
Den harmonisering af selskabsskattesystemerne, der skal gennemføres, indebærer nemlig ét anvendelsesområde, ét beskatningssystem, ensartede satser og et fælles beregningsgrundlag. lag.
The tax credit would also have to be ad justed. In Denmark, for instance, the rate (equal to around 25 % of the tax) would have to be increased, while it would have to be reduced in Italy and the Federal Republic of Germany, where it is equal to 58.6% and 100% respectively of the aggregate amount of tax charged on distributed profits.
Desuden vil yderligere forskelle betyde, at systemet gøres mere uretfærdigt, og at det bliver vanskeligere at afslå anmodninger om yderligere ændringer.
(ii) the international dispersal of shareholders in a company distributing dividends.
I en sådan situation kan enhver sektor, der fremstiller afgiftsbelagte varer, an spores til at presse på for at opnå skattelettelser.
As the number of shareholders who reside in other Member States or in non-member countries and who are, under tax conventions, eligible for tax credit increases, the budgetary repercussions become more marked, since the tax credit is an item of taxable income in the share holder's country of residence, while cost to the
Anvendelsesområde på mellem 45 og 55 % af selskabernes samlede skat.
budget of the tax credit is, as a rule, borne by the country in which the company distributing dividends is established; implications of such measures in the Member States would be premature and purely speculative. tive.
• Enkeltmandsvirksomheder skal aldrig svare selskabsskat;
On this matter, we should look closely at the particular role played by incentives.
Af den undersøgelse, der i det foregående kapitel er foretaget af de enkelte landes lovgivning vedrørende selskabsbeskatning, fremgår det, at der stadig er betydelige forskelle mellem med lemsstaterne for så vidt angår selskabsskattesystemerne, skattesatserne og — i de lande, der anvender et partielt modregningssystem — skattegodtgørelsessatserne.
Incentives are a vital element of some of the policies pursued by the Member States and their alignment would certainly further the integration of the common market as soon as their policy objectives can be defined at Community level.
Det er derfor klart, at indførelsen af et partielt modregningssystem i henhold til bestemmelserne i forslaget til di rektiv vil få vidt forskellige følger i de enkelte medlemsstater.
How ever, it must be emphasized this would only concern incentives in the context of a macroeconomic policy.
• for så vidt angår personselskaber er situationen forskellig fra land til land; de er for eksempel aldrig omfattet af denne beskatningsform i Forbundsrepublikken Tyskland, i Frankrig er de principielt ikke omfattet, men kan anmode derom, i Belgien derimod er de omfattet, men kan i visse tilfælde anmode om fritagelse.
Where variations in the basis of assessment are considered from the microeconomic angle, for example, from a regional or sectoral viewpoint, this gives rise to problems of compatibility with other Community policies such as that pursued in relation to state aids.
Af konkurrencemæssige hensyn ville det være ønskeligt, om medlemsstaterne indtog en fælles holdning på dette punkt, men forsøg på at løse problemet gennem harmonisering ville sandsynligvis være et blindspor; for det første kan der ikke være tale om at træffe foranstaltninger af denne art med hensyn til den personlige ind komstbeskatning, der vedrører enkeltmandsvirksomheder; for det andet frembyder definitionen af personselskaber samt deres organisationsform vanskelige juridiske problemer, idet disse forhold er vidt forskellige fra land til land.
(i) apply a rate outside the bracket or even complete exemption, either permanently or for a limited period in particular cases and for well-defined reasons of economic, regional or social policy (having followed a consultation procedure);
Derimod vil de ændringer, der skal foretages i de øvrige medlemsstater, få betydelig større virkning.
(ii) increase or reduce corporation tax tempor arily for the purpose of regulating the economy.
Det må derfor klarlægges, om ikke problemet bør løses således, at de grundprincipper, som staterne anvender for øjeblikket, opretholdes, men at personselskaber (og eventuelt enkelt mandsvirksomheder) får mulighed for frit at vælge, om de vil være omfattet af selskabsbeskatningen.
For the time being, therefore, harmonization of national legislation relating to the basis of as sessment will have to be confined to tax measures proper that are designed to safeguard the stability or potential of companies and, generally speaking, are regarded as 'normal' measures.
En sådan løsning ville ikke nødvendiggøre alt for store ændringer i de en kelte landes lovgivning og ville derfor blot få begrænsede følger.
This is, none the less, a daunting task, since the basis of assessment covers a vast field and national legislation differs markedly in many respects between the Member States.
I de to medlemsstater, der for øjeblikket anvender det såkaldte klassiske system, det vil sige Luxembourg og Nederlandene, skal der foretages en grundlæggende ændring af beskatningssystemet.
Another specific problem that will have to be considered is the possible adjustment of tax able profits to take account of inflation.
I Luxembourg vil det endvidere blive nødvendigt at forhøje skattesatsen (for øjeblikket 40 %) betydeligt, for at den kan holde sig inden for intervallet.
This problem, which assumes importance at times of fairly rapid inflation, is difficult to resolve on several counts: