natgillin/translations-raw huggingface dataset:
De mange forskel lige selskabsskatteordninger er en hindring for fuld gennem førelse af det indre marked.
At the same time, assuming that income is positively correlated with air travel tax, then it would be progressive across individuals.
Ikke synlig for forbrugerne, begrænset synlighed for virksomheder. Skatten kunne præsenteres som et bidrag, virksomhederne yder til gengæld for de fordele, de har som følge af gennemførelsen af det indre marked.
D The taxes would not be visible in the case of transport, but they would be more visible in the case of air travel; they would also be highly visible in the case of telecommunications.
Forbundet med gennemførelsen af det indre marked.
D The taxes are linked to common policies mainly through transport directives and through initiatives to foster EU competitive ness by modernising transport and telecommunications infrastructure.
Provenuets tilstrækkelighed, effektivitet og omkostningseffektivitet
It is possible that communications taxes will ultimately militate against long-term progress in competitiveness.
Selskabsskatten tegner sig for en væsentlig del af indtægterne på de nationale budgetter og vil derfor formodentlig kunne give et tilstrækkeligt stort provenu.
A further possible disadvantage is the need to introduce new taxes as well as to change the rates currently charged by Member States.
Selskabsskatten er i høj grad cyklisk.
Although politically costly, such measures may encounter objections only during the initial introductory period.
Omkostningerne til opkrævning og kontrol, der kommer til at afhænge af, hvorledes EU's og de nationale beskatningsgrundlag defineres, vil blive betydelige.
There is little to be done on base harmonisation in the case of road transport and air travel but in the case of telecommunications it will be necessary to attain some harmonisation.
(1997) ') i et forsøg på at udnytte de muligheder, som det indre marked giver. På den ene side har den øgede integration og markedsliberaliseringen ført til stadig flere aktiviteter med tilknytning til transport og telekommunikation.
D The base is well defined and harmonisation is already de facto advanced or can be easily accomplished.
(1997) foreslår tre områder, der kan danne grundlag for beskatning af transport og telekommunikation.
(1997) propose that the communications tax becomes part of a broader set of own resources over the next financial perspective, substituting gradually for the diminishing share of traditional own resources in the EU budget.
For det første telefon- og mobiltelefonydelser, for det andet vejtransport, et område hvor der allerede kan konstateres overbelastning, og for det tredje lufttransport, et område, hvor deregulering vil fremme yderligere vækst.
Over the medium term, they see continuing use of these taxes, provided that once introduced they prove to function well (').
D Overbelastningen af vej­ og lufttransport peger i retning af, at prisen for disse ydelser i højere grad bør fastsættes i overensstemmelse med miljømål.
Uncertain whether equity is well served: yes, if road and air transport and telecommunications services are correlated with income; no, if the former are relatively more important in poorer regions.
Den tiltagende integration som følge af gennemførelsen af det indre mar­ked og væksten i luftfartstrafikken viser, at det ikke er muligt umiddelbart at bestemme det endelige grundlag for en sådan beskatning.
By internalising congestion costs, transport taxes could be said to belong to the EU level.
Skønt skatten ville blive henført til et højere administrativt niveau, ville det ikke være muligt at bestemme, hvor meget den enkelte medlemsstat bidrager med. Hvis man samtidig antager, at indkomst er positivt korreleret med luftfartsskat, ville skatten være progressiv set fra individets synspunkt.
Moreover, closer trade integration makes it difficult to determine which Member State would be paying the tax on road and air transport activities. Taxes would be paid by both consumers and producers.
D De administrative omkostninger ved opkrævning af disse skatter ville blive væsent­ligt højere end under det nuværende system.
Already advanced or can be accomplished rather easily.
D Skatten ville ikke være synlig, når det drejer sig om vejtransport, men den ville være mere synlig i forbindelse med lufttransport. Den ville også være særdeles synlig i forbindelse med telekommunikation.
For transport taxes, likely limited; for air travel and telecommunications taxes highly visible.
En anden ulempe kan være behovet for at ind­føre nye skatter samt at ændre de satser, medlemsstaterne for øjeblikket anvender.
Given the growth potential of communications services, revenue growth could be buoyant but sufficiency is certainly not assured since only 20% of the EU budget could be expected to be financed through this source.
Skønt sådanne foranstaltninger vil være poli­tisk kostbare at indføre, vil de måske kun støde på indvendinger i starten.
There is also an important cyclical component in such activities.
Hvad angår harmonisering af grundlaget, mangler der ikke meget, for så vidt angår vej­ og lufttransport, men på telekommunikations­området skal der gennemføres en vis harmo­nisering.
Revenues could be collected easily through existing structures; scope for evasion and fraud rather limited.
D Telekommunikations­ og transportydelser er allerede belagt med moms og/eller punktaf­gifter.
Personal taxes constitute the most direct and visible link between taxpayers/citizens and elected authorities.
D Trods den forventede kraftige vækst i transport­ og telekommunikationssektoren,
D Income tax rules differ widely between the Member States and the complexity of the income tax schedule in terms of thresholds.
Forfat­terne forestiller sig, at disse skatter på mellem­lang sigt vil kunne anvendes permanent, forud­sat at de viser sig at fungere godt ')■
(2) For references to the several proposals for an income-tax-based EU resource, sec Begg et al. (1997).
(1997). s. 68­71. vedrørende en diskussion af disse spørgsmål.
(') According to Eurostat data, taxes on personal income amounted to 23.4 % of total tax revenues in 1995, ranging from 16.4 % in France to 47.7 % in Denmark.
Opfyldelse af kriteriet
More over, the balance between direct and other taxes in national tax structure may be adversely affected.
Usikkert, om dette kriterium overholdes: ja, hvis vej- og lufttransport og telekommunikationsydelser er positivt korreleret med indkomst; nej, hvis førstnævnte har relativt større betydning i fattigere regioner.
personal and family exemptions and allowances poses significant problems for base harmonisation; it is certain that horizontal equity, across individuals and Member States, will not be respected under present rules.
Dertil kommer, at den stigende integration af handelen gør det vanskeligt at bestemme, hvilken medlemsstat der betaler skatten på vej- og lufttransportaktiviteter.
More over, militating against base harmonisation is the very limited mobility of labour in the EU, as a result of which pressures for convergence in income tax rules are very weak.
Allerede langt fremme eller kan ret let gennemføres.
D The tax, depending on its design, can potentially yield sufficient revenues to finance completely the EU budget.
Synlighed for skatteyderne
D There is political opposition to base harmonisation.
For vejtransportafgiftens vedkommende formodentlig begrænset.
Moreover, differences in tax and overall economic policies would make it impossible to achieve consensus on these issues.
For så vidt angår skatten på lufttransport og telekommunikation i høj grad synlig.
On at least these grounds, personal taxation ought to remain assigned at the national level.
Forenelig med transportdirektiverne og med en styrkelse af konkurrenceevnen gennem TEN-initiativerne.
D There are no major obstacles to revenue collection on the basis of current practices; however, evasion and under-reporting of income for tax purposes is a common problem in several Member States and will remain so in the case of an EU tax.
Provenuets tilstrækkelighed, effektivitet og omkostningseffektivitet
D There is no direct link between such a tax and other EU policies.
1 betragtning af vækstpotentialet på kommunikationsområdet vil der kunne komme en vedvarende stigning i provenuet, men dette vil ikke være tilstrækkeligt, da det ikke kan forventes at finansiere mere end 20 % af EU-budgettet.
D It is possible that the co-occupancy of the same tax base by national authorities and the EU could complicate the management of national economic and budgetary priorities.
Indtægten kunne let opkræves gennem de eksisterende strukturer, og mulighederne for unddragelse og bedrageri er ret begrænsede.
As noted previously, the ability to influence stabilisation policy through interventions in
D Der er ingen eksternaliteter, der taler for at henlægge den personlige indkomstskat til et højere administrativt niveau.
(1997) discuss some proposals for designing a new own resource on the basis of personal income tax.
Det traditionelle argument, at der må sikres en effektiv beskatning af mobile beskatningsgrundlag, er ikke relevant i forbindelse med EU-lønmodtagere, idet de for øjeblikket må betragtes som en meget immobil arbejdsstyrke.
A key conclusion is that, with progressivity as a central objective and assuming that 50 % of budget expenditure is financed through the progressive resource, the resulting degree of progressivity in the context of Agenda 2000 may be too sharply pro nounced to be politically comfortable (').
') Ifølge Eurostat udgjorde den personlige indkomstskat i 1995 i gennemsnit 23,4% af det samlede skatteprovenu, nemlig fra 16,4% i Frankrig til 47,7% i Danmark. Set i forhold til BNI udgjorde provenuet af den personlige ind komstskat i 1995 i gennemsnit 9,7 %, nemlig fra 7,3 % i Frankrig til 24,5 % i Danmark.
(1997), pp. 23-24; they estimate that on the basis of an EU budget of 1.27% of EU-15 GNP and with 50 % of expenditure financed through the progressive resource, Portugal would contribute as little as 0.47 % of GNP and Luxembourg as much as 2.07 % of GNP and the contribution of the remaining Member States would fall in between these shares.
begrænse mulighederne for at føre stabilise­ringspolitik ved at ændre lovgivningen om per­sonlig indkomstskat.
Differential taxation of various sources of income and Interventions in the form of personal and other allowances have led to significant differences in the tax base which, should this become an own resource, would lead to horizontal (across individuals and Member States) inequities.
Desuden kunne der komme en uheldig forskydning af balancen mellem direkte skatter og andre skatter i den nationale skattestruktur.
Given the immobility of EU taxpayers/workers, conventional arguments in favour of centralisation of income tax do not apply.
D Afhængigt af udformningen af en sådan skat vil den potentielt kunne give et tilstrække­ligt provenu til fuldt ud at finansiere EU's budget.
Sufficient, generally stable, albeit variable, and likely substantial revenues.
Personlig indkomst er imidlertid i høj grad korreleret med de økonomiske konjunk­turer, og provenuet ville derfor i ret høj grad variere i takt med konjunkturerne.
Few additional costs In administering the system and collecting tax revenues.
Men da EU­budgettet udgør en så lille del af EU's BNI, vil virkningen heraf formodentlig blive mindre udtalt.
Depending on the exact design of the system, it is possible that compliance and avoidance costs would increase.
Desuden ville for­skelle i skattepolitikken og den overordnede økonomiske politik gøre det umuligt at nå til enighed om disse spørgsmål.
Differences in residence and the location of economic activities give rise to potential avoid ance of taxation of income, a case particularly pronounced in flows of interest and dividend income.
Disse grunde taler for at lade den personlige indkomstskat forblive på nationalt niveau.
In practice, differences in the tax treatment of savings and capital income have the potential of allocating capital towards the lowest-tax jurisdiction, a possibility that could cause harmful tax competition and serious resource misallocation; taxing at a higher level of authority would limit such resource allocation costs.
D Opkrævning af denne indtægt vil uden større hindringer kunne ske på grundlag af den nuværende praksis.
Following an invitation from the Council, the Commission presented a proposal for a directive to ensure a minimum of effective taxation of savings income in the form of interest pay ments within the Community on 20 May 1998(')· The Commission's proposal aims at ensuring a minimum taxation on interest income paid in a Member State to a beneficiary in another Member State.
Skatteunddragelse og snyd med selvangivelserne er imidlertid et almindeligt problem i flere medlemsstater og vil vedblive med at være det i forbindelse med en eventuel EU­skat.
The proposed minimum rate is set at 20 % and Member States can choose to levy a higher rate if they so wish.
D Skatten ville være meget synlig, og det samme gælder forbindelsen mellem finansie­ringen af EU og kontrollen med de midler, der stilles til rådighed for budgettet.
Member States can choose either to apply this withholding tax rate or to provide information on income earned to all other Member States where the beneficiary has his/ her residency (in the commentary on the pro posal, this is called the 'coexistence model').
Det er helt sikkert, at synligheden ville blive styrket.
As will be seen below, the proposal does not form a promising base for the establishment of a new EU own resource.
D Der er ikke nogen direkte forbindelse mel­lem en sådan skat og andre EU­politikker.
D Economic efficiency would argue in favour of assigning the tax to a higher level of authority. ity.
Moduleret beskatning af forskellige indkomstkilder og ind greb i form af f.eks. personlige og andre fradrag har ført til betydelige forskelle i beskatningsgrundlaget, hvilket ville føre til horisontale skævheder (mellem enkeltpersoner og medlemsstater), hvis den blev gjort til en egen indtægt.
D It is unclear what the equity implications of this tax would be, and there are no immediately available data to evaluate this aspect properly.
På grund af EU-skatteydernes/arbejdernes immobilitet gælder de traditionelle argumenter for en centralisering af indkomst skatten ikke.
In principle, the imposition of the tax would not offend the equity criterion given that the levels of savings and wealth are prob ably highly correlated with the level of income.
Forbindelse med fælles politikker
D The Commission's proposal for a minimum withholding tax has a strong link to common policies.
Provenuets tilstrækkelighed, effektivitet og omkostningseffektivitet
Since the logic of a withholding tax is directly linked to the liberalisation of capital and financial markets and the removal of exchange controls in recent years, it clearly complements the liberalisation policies by ensuring that capital does not enjoy undue advantage over the immobile labour factor in its tax treatment.
Provenuet vil være tilstrækkelig stort og generelt stabilt skønt varierende.
D It is not possible to determine whether sufficient revenues would flow from this tax(2).
Afhængigt af systemets udformning vil omkostningerne til håndhævelse af reglerne og bekæmpelse af skatteunddragelse kunne stige.
In some cases withholding taxes may be imposed on interest and dividend income earned from investments abroad, in others on income earned from investments abroad and at home, and yet in other cases withholding taxes may be levied on interest but not on dividend income, and vice versa, while the tax treatment of capital gains can also be diverse.
I praksis betyder det, at forskelle i beskatningen af opsparing og kapitalindkomst fører til, at kapital flyttes til de områder, hvor skatten er lavest, hvilket kunne forårsage skadelig skattekonkurrence og betydelig fejlallokering af res sourcer. Beskatning på et højere administrativt niveau ville kunne begrænse sådanne ressour- ceallokeringsomkostninger.
Furthermore, interest rate and capital market fluctuations could make these revenues particularly variable and unpredictable especially in periods of rapid structural change in the financial system as has been witnessed in recent years.
I EU er Luxembourg, Nederlandene og Dan mark undtagelser, idet de ikke har nogen kildeskat på dette område.
1 % or more of EU GNP. This is clearly sufficient to meet a large part of the budgetary needs.
Alle de øvrige med lemsstater — med undtagelse af Belgien, Østrig, Finland og Sverige — opkræver ikke kildeskat af udlændinge.
However, the authors offer no indication as to how they have arrived at this estimate. mate.
') Se Kommissionen for De Europæiske Fællesskaber (1998).
(') See European Commission (1998), Articles 4 and 5.
D Den økonomiske effektivitet taler for at henføre denne skat til et højere administrativt niveau.
Box 7 — Withholding tax on interest income
D Det er uklart, hvorledes denne skat forholder sig til retfærdighedskriteriet, og der foreligger ikke umiddelbart tilgængelige data til vurdering af dette aspekt.
Because of capital mobility, the tax is necessary to ensure symmetric treatment of capital and labour for tax purposes. Although this would suggest assigning the tax to the EU, ¡t is questionable whether it would be consistent with horizon tal equity.
I princippet ville en sådan skat ikke betyde en tilsidesættelse af nævnte kriterium, da opsparings- og velstandsniveauet utvivlsomt er højt korreleret med ind komstniveau.
The level of savings is positively correlated with the level of income, so that this tax could be seen as pro gressive. However, this at the moment is only conjecture since there are no data concerning trans-border Investment by Member States to evaluate this proposition.
D Skatten ville være meget synlig for (en måske snæver gruppe af) skatteyderne.
Greatly visible.
D Kommissionens forslag om en minimal kildeskat har stærke forbindelser til en række fælles politikker.
Linked to the proposed directive on a minimum withholding tax.
Da selve idéen i en sådan kilde skat er direkte forbundet med liberaliseringen af kapital- og finansmarkederne og fjernelsen af valutakontrollen de seneste år er den et klart supplement til liberaliseringspolitikkerne, idet den sikrer, at kapital ikke — i skattemæssig henseende — nyder urimelige fordele i forhold til den immobile arbejdsfaktor.
It would also be complementing the removal of exchange controls and the liberalisation of capital and financial markets in that it ensures that capital does not enjoy preferential treatment relative to labour.
D Der foreligger ingen kvantitative skøn2), og det er umuligt at afgøre, om en sådan skat
Revenue sufficiency, efficiency and costeffectiveness
D Beskatningsgrundlaget er ikke i tilstrækkelig grad harmoniseret.
Uncertain revenue, also variable and unpredictable.
I nogle tilfælde tilbage holdes der kildeskat af rente og udbytte i for bindelse med investeringer i udlandet, i andre tilfælde tilbageholdes der kildeskat af sådanne indtægter fra investeringer i udlandet og hjemme.
Collection of the tax by financial institutions Is simple and involves no additional compliance costs.
Eller der opkræves kildeskat af rente, men ikke af udbytte, eller omvendt.
Establishing a common minimum tax would require the establishment of a corresponding administrative apparatus for monitoring and compliance purposes.
Dertil kom mer, at renteudsving og fluktuationer på kapitalmarkederne kunne gøre provenuet meget svingende og uforudsigeligt, især i perioder med hurtige strukturelle ændringer inden for finanssektoren, således som det er set de senere år.
These unremunerated liabilities constitute the monetary base, the counterpart of which (holdings of government bonds and of other assets such as foreign exchange reserves) yields interest at market rates.
Det er også muligt, at de finansielle institutioner udvikler nye instrumenter for at undgå skatten.
The profits so derived constitute the principal source of central bank revenue.
') Se Kommissionen for De Europæiske Fællesskaber (1998), artikel 4 og 5.
In practice, a tax on seigniorage amounts to a tax on ECB or national central bank profits.
2) Ifølge ét skøn, udarbejdet af Dreze og Malinvaud (1994), sektion 9.2, s. 98, ligger det potentielle provenu på 1 % af EU's BNI eller derover.
The purpose of the Commission's proposal is to prevent harmful competition between national tax systems which could be contributing to the erosion of the tax base in some Member States, to remove tax-induced distortions and to ensure compatibility with the internal market rules.
Der er ingen tvivl om, at dette er nok til al dække en stor del af budgetbehovet.
Consequently, the pro posal has not been made with a view to exploiting a potential new own resource.
På grund af kapitalens mobilitet er skatten nødvendig for at sikre symmetrisk behandling af kapital og arbejde i skat­temæssig henseende.
tional own resources revenues deriving from the exercise of commercial policy through a common external tariff.
Ufuldstændig, skønt der er sket fremskridt i denne retning.
The issue of equity does not directly arise in the present case.
Forbundet med direktivforslaget om en minimal kildeskat.
If transactions technology is less advanced in the poorer nations, it is possible that there may be elements of regressivity since seigniorage is a tax on cash holdings.
Den ville også udgøre et supplement til fjernelsen af valuta­kontrollen og liberaliseringen af kapital­ og finansmarke­derne, idet den sikrer, at kapital ikke i skattemæssig hense­ende behandles gunstigere end arbejde.
This may be of minor importance, however, as the adoption of the same transactions technology will be widespread under EMU.
Provenuets tilstrækkelighed, effektivitet og omkostningseffektivitet
D The tax base is completely harmonised, and is defined by the profits of the central bank.
Usikkert provenu, og dertil variabelt og uforudsigeligt.
D The treatment of Member States not participating in EMU poses a particular problem for the transitional period.
Opkrævning gennem pengeinstitutterne vil være enkelt og ikke medføre ekstraomkostninger.
Moreover, for those not joining for an uncertain period of time, a way ought to be devised to contribute through a corresponding tax.
Indførelse af en fælles minimumsskat ville kræve oprettelse af et tilsvarende admi­nistrativt apparat til kontrol og håndhævelse af bestemmel­serne.
The necessary arrangements to exploit effectively the potential of seigniorage as an own resource could in this case be complex.
Møntherregevinsten fremkommer på grund af centralbankens monopolstilling som udsteder af sedler og mønter, der udgør lovlige beta­lingsmidler. De tilsvarende passivposter for­rentes ikke, eller — når det drejer sig om tvungne reserver — forrentes til under mar­kedsrenten.
Seigniorage does not accrue directly to the Treasury but to the central bank which, in turn, transfers part of its profits to the govern ment.
Det således frem­komne overskud udgør hovedparten af central­bankens indtægter.
Moreover, with the establishment of central bank independence in virtually all the Member States in recent years, there can be no presumption that the profits of the central bank will automatically accrue to the government.
I praksis svarer en skat på møntherregevinsten til en skat på ECB's eller de nationale centralbankers overskud.
Finally, in future years, according to the rules set out in the Treaty on European Union, seigniorage will accrue to the European Central Bank (ECB) as a result of its note-issuing monopoly position.
nemførelsen af en fælles handelspolitik og anvendelsen af en fælles ydre toldtarif. Spørgsmålet om retfærdighed er ikke direkte relevant i det foreliggende tilfælde.
This revenue will be distributed to constituent central banks according to their capital subscription in the ECB(2) and indirectly to the governments in the Member States.
Hvis transaktionsteknologien er mindre veludviklet i de fattigere lande, vil der muligvis være en vis degressivitet, da møntherregevinsten er en skat på kontantbeholdninger.
Thus, to make possible the transfer of seigniorage to the EU budget it would be necessary to tax directly the. national central bank profits associated with this.