natgillin/translations-raw huggingface dataset:
— at momsopkrævning og -kontrol ikke længere sker ved grænserne, idet grænsekontrollen ophæves,
The thrust of the Ruding Committee's argument is that at the present stage of the development of the Community, there should be a minimum harmonization of company taxation designed to eliminate major discriminations and distortions.
— at den skyldige moms ikke medfører omkostningsforøgelser i forhold til den nuværende situation,
Adoption of a common system of company taxation is, however, a desirable long-term aim.
Dette medfører, at enhver EF-intern ydelse vil blive beskattet med den momssats, der gælder på afrejselandets territorium indtil grænsen til et andet EF-land, og derefter med transit- og destinationslandenes satser.
1 ) eliminate the discriminatory components of national tax arrangements which hamper cross-border investment and holdings;
Kontrollen i afrejselandet vil ske via transportvirksomhedens eller operatørens momsangivelse, idet disse vil være forpligtet til at have et momsregistreringsnummer i relation til ydelser præsteret i andre medlemsstaterend deres egen, således at sammenligningen mellem angivelser indgivet i oprindelseslandet og angivelser for ydelser i de andre medlemsstater kan fungere som kontrolforanstaltning.
2) lay down minimum notional rates for company taxation and common rules for determining minimum taxation bases, in order to prevent excessive tax competition between Member States;
Udtalelsen, som blev vedtaget med et flertal afstemmer for og 1 hverken for eller imod, blev udarbejdet af hovedordføreren Camille Giacomelli (Luxembourg - Arbejdsgivergruppen).
3) encourage maximum transparency of tax incentives for investments, with preference being given to non-tax incentives.
Kommissionens forslag til Rådets direktiv om tilføjelse til direktiv 77/388/EØF og introduktion af forenklingstiltag
It is proposed that the programme should be carried out in three phases: the first by the end of 1994; the second in the second stage of economic and monetary union; and the third jointly with completion of economic and monetary union.
Resumé af Kommissionens forslag
The communication is divided into two parts.
De supplerende foranstaltninger, der omhandles i forslaget, har det fælles formål at forenkle beskatningsreglerne, både for erhvervslivet og for medlemsstaternes administrationer, uden at man derved ændrer de beskatningsprincipper og angivelsesregler for afgiftspligtige transaktioner, der er fastlagt i direktiv 91/680/EØF af 16. december 1991.
Broadly speaking, the recommendations concerning the elimination of the double taxation of cross-border income flows are a direct extension of the measures already adopted by the Council or proposed by the Commission.
Der foreslås således fem sæt af bestemmelser.
Furthermore, the justification for these measures generally is provided by the economic analysis set out in Part One of the communication. nication.
Det første sæt går ud på at præcisere nogle af bestemmelserne i sjette momsdirektiv som ændret ved direktiv 91/680/EØF.
The measures to align national corporation tax laws more closely call for a more differentiated assessment.
Der indføres en forenklet skattemæssig behandling af transaktioner, der gennemføres med tredjelandsområder, men som omfatter varer, der har status som fællesskabsvarer i henhold til toldlovgivningen.
The timetable envisaged by the Committee of experts bears witness to the need - recognized in other fields, such as economic and monetary union - for action to be taken in successive stages and phases.
Endelig vedrører det sidste sæt supplerende foranstaltninger overgangen mellem de bestemmelser, der gælder frem til den 31. december 1992, og dem, der træder i kraft den 1. januar 1993.
The aim of achieving a minimum level of harmonisation of systems, rates and bases of assessment is more ambitious: the Ruding Committee's wish here is not to put all companies under the same fiscal pressure but, by setting a tax "floor", to prevent Member States' powers in the field of taxation from being completely undermined by fiscal competition between one Member State and another. The Committee supports this aim.
Resumé af ØSU's udtalelse (CES 1330/92)
1) The proposals in detail
Direktivforslaget, som har til formål at gøre momsbestemmelserne klarere og enklere, præsenteres i en form, der er vanskeligt tilgængelig for erhvervslivet. De frister, der gives til direktivets vedtagelse og gennemførelse i national lovgivning - nogle få uger - anses for alt for korte.
It feels that the introduction of a 30% withholding tax must be extended to all forms of income derived from capital (interest, royalty payments) paid to shareholders who have not been identified as an EC resident, so as to prevent tax distortions between financing through loans and financing from capital.
De særlige bemærkninger refererer hovedsageligt til de 24 punkter i artikel 1, i det omfang de kræver en forklaring, en præcisering eller en ændring.
To stop non-EC investors turning away from the Community and EC residents from being tempted to invest outside the EC, the Community must first try and reach agreement on a set of rules within the framework of the OECD.
Udtalelsen, som blev vedtaget enstemmigt, blev udarbejdet af hovedordføreren Camille Giacomelli (Luxembourg - Arbejdsgivergruppen).
2) The Committee considers that a long-term, step-by-step approximation of corporation tax should be started with a convergence of the principles governing tax bases, not least so that the necessary transparency of competing enterprises may be increased.
Kommissionens forslag til Rådets forordning (EØF) om Den Statistiske aktivitetstilknyttede Produktklassifikation for Det Europæiske Økonomiske Fællesskab
Some of the Ruding Committee's proposals clash with the principle of subsidiarity (intangibles, capital gains, harmonisation of the dates on which taxes are payable) while others are approved by the Committee (headquarters costs, thin capitalization, tax losses).
Kommissionens forslag til Rådets forordning (EØF) om de statistiske enheder til observation og analyse af det produktive system i Det Europæiske Fællesskab
ii) Assessment of the Commission communication
Kommissionens forslag til Rådets afgørelse om ramme programmet for prioriterede aktioner vedrørende stati stiske oplysninger 1993-1997
1) The Committee shares the Commission's general line, but would like to point out to the Commission that the Ruding Committee's report provides various data which confirm that differences between tax rules and tax pressure play a role in investment location decisions.
Rådets forordning (EØF) om koordinering på fælles skabsplan af udarbejdelse af registre over foretagender til statistiske formål
The Committee approves the Commission's recommendations on extension of the "parent-subsidiary" and "mergers" directives and on studying, in collaboration with the Member States, new procedures to simplify and speed up the machinery for applying agreements on withholding taxes.
Aktørerne på det europæiske indre marked har brug for pålidelige, sammenlignelige og ajourførte statistiske oplysninger.
The Committee supports the Commission's suggestion that a debate on the choice of a common corporation-tax system should be initiated at Community level.
CPA kommer til at spille en væsentlig rolle i forbindelse med sammen ligning af statistiske oplysninger om produktion og udenrigshandel. Desuden skal den i fremtiden danne grundlag for andre klassifikationer såvel på EF- som på internationalt plan.
While recognising the quality of the work carried out, the Committee regrets that the Ruding Committee did not carry out an in-depth analysis of the place of company taxation in national economic policies or on the taxation of interest and royalty payments.
Formålet med udkastet til forordning er - for et udvalg af statistiske enheder - at fastlægge en fælles statistisk sprogbrug. Anvendelsen af definitioner af disse enheder er en forudsætning for sammenhængende, ensartede og dermed stadig mere integrerede statistiske systemer i medlemsstaterne.
The Committee is pleased that the Commission has generally taken up positions which are less categorical and more measured than those in the Ruding Committee's report, since taxation undoubtedly poses the most difficult problems for the achievement of economic and monetary union.
De statistiske enheder er: — foretagendet — den institutionelle enhed — gruppen af foretagender — den faglige enhed — den homogene produktionsenhed — den lokale enhed — den lokale faglige enhed — den lokale homogene produktionsenhed.
This Opinion, adopted by 78 votes to 54 with 4 abstentions, was drawn up in the light of the paper produced by the Section for Economic, Financial and Monetary Questions, chaired by Mr Jean Pardon (Belgium - Employers).
De foreslåede definitioner er et supplement til Rådets forordning (EØF) nr. 3037/90 (EFT nr. L 293 af 24. oktober 1990). De opfylder kravene
The Rapporteur was Mr Robert Pelletier (France -Employers).
Programmet skal være i overensstemmelse med et af Fællesskabets grundlæggende principper, som nu er medtaget i Traktaten, nemlig subsidiaritetsprincippet. diaritetsprincippet.
In 1986, 1987 and 1991, the Commission put forward documents concerning the charging of infrastructure costs with the purpose of eliminating distortions in competition in goods transport by surveying vehicle taxes, fuel taxes and road tolls.
Inden for EF's statistiske system vil tre udvalg, der er nedsat af Rådet, få en grundlæggende og fremtrædende rolle i forbindelse med fastlæg gelse, gennemførelse og vurdering af de statistiske sektorprogrammer:
In 1991 it stated that a simpler and step-by-step solution based ' 'largely on ensuring that related infrastructure costs are covered" would be a reasonable solution to meet the 1992 deadline.
— Udvalget for Det Statistiske Program, — Udvalget for Penge-, Kreditmarkeds- og Betalingsstatistik,
The Commission's new modified proposal must be seen in the light of discussions in the Council and the Court of Justice'sjudgement of 19 May 1992 in Case C - 195/90 (Commission versus Germany).
— Det Europæiske Rådgivende Udvalg for Statistisk Information på det Økonomiske og Sociale Område,
While maintaining the principle of territoriality the minimum vehicletax rates are now set at a lower level (Portugal and Greece will only have 50% of this rate).
Deres kompetence og opgaver er fastlagt i de retsakter, hvorved de er oprettet.
Furthermore, the provisional system involves the introduction on some motorways of user charges, following the example of toll roads.
Registre over foretagender er et hjælpemiddel i forbindelse forberedelse og indsamling af statistiske data til den officielle statistik.
The Committee agrees with the simpler, step-by-step approach that the Commission now presents and believes that this should make Council agreement easier.
Alt i alt stiller sektionen sig positivt til de fremlagte forordningsforslag.
— the resulting cost increase, notably for the weaker and small firms of the peripheral countries of the Community.
Den knytter nogle kritiske bemærkninger til visse punkter af teknisk art og til gennemførelsesfristerne, som bør forlænges.
The Commission's proposed provisions do not provide the fiscal harmonization needed to remove distortions in competition.
Uden at den høres derom, knytter sektionen ligeledes nogle kommentarer til et forordnings forslag om registre i EF-regi over foretagender til statistiske formål; den giver sin principgodkendelse, men advarer om, at forordningen ikke må lægge yderligere administrative byrder over på erhvervslivet.
Authorizing individual Member States to take their own initiatives on the taxation of Community vehicles will further delay introduction of a Community system for the charging of infrastructure costs.
Udtalelsen, som blev vedtaget enstemmigt, blev udarbejdet på grundlag af sagens behandling i ØSU's Sektion for Økonomiske, Finansielle og Monetære Spørgsmål, hvis formand er Jean Pardon (Belgien - Arbejds givergruppen). Ordfører for udtalelsen var Camille Giacomelli (Luxembourg - Arbejdsgivergruppen).
This Opinion, adopted by a large majority with 5 votes against and 2 abstentions, was drawn up in the light of the paper produced by the Rapporteur-General, Mr Robert J. Moreland (United Kingdom -Various Interests).
RUDING-UDVALGET: SELSKABSBESKATNING
EC RELATIONS WITH BULGARIA AND ROMANIA (second Additional Own-initiative Opinion)
Resumé af Ruding-udvalgets rapport
Reasons for issuing an Own-initiative Opinion
Medlem af EF-Kommissionen, Christiane Scrivener, bad sidst i 1990 et udvalg af uafhængige eksperter vurdere behovet for at styrke harmoni seringen af selskabsbeskatningen i EF.
The Committee welcomes the idea of association because it will in principle safeguard and further the development of political, economic and social ties between the Community and its Eastern neighbours.
Udvalget, der har fået navnet "Ruding-udvalget", har netop offentliggjort et resumé af sin rapport.
In the years ahead it should be possible to build up a network of association agreements.
Ifølge udvalget vil åbningen af det indre marked føre forvridninger med sig, hvorfor der er behov for et regulerende indgreb fra EF's side for at fjerne disse forvridninger.
However, each individual case should be carefully vetted so as to avoid a situation where the internal consolidation of the Community might be delayed or even undermined by poorly prepared steps towards pan-European integration.
Men en række hensyn lægger bånd på harmoniseringen: det nødvendige i, at medlemsstaterne bibeholder den størst mulige frihed med hensyn til opkrævning af skatteindtægter fra direkte skatter, den snævre
It is the Committee's concern that the treaties and agreements to be signed with Central and Eastern European countries should also provide an institutional framework for cooperation between socioeconomic organi-
1. at afskaffe de diskriminerende bestanddele i de nationale skattesystemer, som hæmmer grænseoverskridende investeringer og kapitaldeltagelse, deltagelse,
When he last addressed the Section for External Relations on 18 February 1992, he was asked about this matter and in reply advocated the social partners' institutionalized involvement in cooperation with Central and Eastern European countries.
2. at fastsætte et minimumsniveau for de nominelle selskabsskattesatser tillige med fælles regler for fastlæggelsen af et minimumsligningsgrundlag, for at hindre en uacceptabel kappestrid på skattesatser mellem medlemsstaterne,
The ESC Chairman has since stressed in letters to Commission Vice-President Andriessen and Commissioner Papandreou that the agreements to be negotiated with Bulgaria and Romania, and later with the Baltic States, must lay down (and thus institutionalize) a mechanism for consulting the socioeconomic organizations.
Det foreslås, at dette program gennemføres i tre faser: første fase inden udgangen af 1994, anden fase samtidig med gennemførelsen af Den Økonomiske og Monetære Unions anden fase og tredje fase sideløbende med fuldførelsen af ØMU'en.
The Committee should therefore continue to attempt to keep abreast of the Commission's work so that socioeconomic organizations can make a timely contribution to the future shape of relations in Central and Eastern Europe.
Resumé af Kommissionens meddelelse
The Commission is planning to conclude Europe Agreements with Bulgaria and Romania.
I første del gennemgår Kommissionen resultaterne af den økonomiske analyse, Ruding-udvalget har foretaget, og i anden del tager den stilling til udvalgets henstillinger og opstiller en række generelle retningslinjer for en EF-indsats.
Taking the principles worked out in its Opinion on the Polish, Czechoslovakian and Hungarian agreements as its basis, the Committee should now advocate solutions for Bulgaria and Romania tailored to the situations in those countries.
Resumé af ØSU's udtalelse (CES 1332/92)
Gist of the Committee Opinion (CES 1334/92)
ØSU mener, at indførelsen af en kildeskat på 30% bør udstrækkes til at omfatte alle former for formueindkomster (renteindtægter, royalties), udbetalt til aktionærer, der ikke identificeres som bosiddende i EF, således at man undgår skattemæssige forvridninger mellem finansiering med henholdsvis egenkapital og fremmedkapital.
In its Opinion on the Europe Agreements concluded with the Visegrad countries (Poland, Hungary and the CSFR), the Economic and Social Committee made an in-depth analysis of the European Community's association blueprint and found it could offer its support.
ØSU stiller sig positivt til en procedure, hvorefter enhver regulering af afregningspriser skal ske efter forudgående samråd mellem medlemsstaterne; proceduren skal ses som en opstramning af voldgiftskonventionen.
The aim of the negotiations is to conclude Europe Agreements which are largely similar in content to those signed on 16 December 1991 with Poland, Hungary and the CSFR.
Herudover så det imidlertid gerne et direktiv, der fastsætter principper for beregning af afregningspriser og regler for henregning af samtlige generalomkostninger inden for koncerner.
The Committee's critical comments and recommendations concerning the agreements with the Visegrad triangle remain equally valid (as far as one can make out) for the current Draft Agreements with Bulgaria and Romania.
ØSU erkender, at Ruding-udvalgets undersøgelse er af høj kvalitet, men beklager, at udvalget ikke har foretaget en dybtgående analyse af selskabsbeskatningens placering i medlemsstaternes økonomiske politik og ikke er kommet nærmere ind på beskatningen af renter og royalties.
145 unification and to mention the Community Charter of the Fundamental Social Rights of Workers adopted, albeit not unanimously, by the Heads of State or of Government of the Community in December 1989.
ØSU tilslutter sig, at der skal være gennemsigtighed i støttetiltagene, men rejser spørgsmålet om anvendelse eller ikke-anvendelse af skatteinstrumentet som løftestang i de mest tilbagestående medlemsstater.
The Committee further notes with concern that although advocacy of the principle of "social justice" remains a "fundamental element of Association' ' and is underlined as such in the Europe Agreements with Poland, Hungary and the CSFR, the concept has been dropped in the preambles of the new Agreements.
ØSU glæder sig over, at Kommissionen generelt har indtaget en holdning, som er mere nuanceret og forsigtig end den, der præger Ruding-udvalgets rapport, da beskatningen så afgjort hører til de problemer, der vil volde de største vanskeligheder i forbindelse med etableringen af Den Økonomiske og Monetære Union.
With regard to the EC membership option incorporated in the preambles of the new Europe Agreements, it will have to be assumed that any future enlargement of the EEC will take place under vastly different circumstances - achievement of the Single Market, Economic and Monetary Union, Foreign and Security Policy, the Acquis Communautaire.
Udtalelsen, som blev vedtaget med 78 stemmer for, 54 imod og 4 hverken for eller imod, blev udarbejdet på grundlag af sagens behandling i ØSU's Sektion for Økonomiske, Finansielle og Monetære Spørgsmål, hvis formand er Jean Pardon (Belgien - Arbejdsgivergruppen).
These will all place considerable demands on potential members - demands which cannot be fulfilled by all applicant countries within a short period of time.
Ordfører for udtalelsen var Robert Pelletier (Frankrig - Arbejdsgivergruppen).
The EC Commission should therefore as soon as possible test and flesh out new forms and options for a coherent EC membership blueprint.
Ændring af forslag til Rådets direktiv om afgifter på visse tunge lastvogne med henblik på dækning af transportinfrastrukturomkostningerne
In its Opinion on the Europe Agreements with the Visegrad states, the Committee has already called on the contracting partners to involve economic and social interest groups in the political dialogue.
Kommissionen forelagde i 1986,1987 og 1991 dokumenter om påligning af infrastrukturomkostninger med det formål at fjerne konkurrencefordrejninger inden for godstransport ad landevej gennem undersøgelser af afgifterne på køretøjer og brændstoffer samt vejafgifter.
It therefore proposes the incorporation of provisions in the new Europe Agreements whereby the Association Council guarantees that economic and social interest groups will be involved in the political dialogue during the first stage of the transitional period.
Kommissionens nye ændrede forslag må ses i lyset af drøftelserne i Rådet og EF-Domstolens afgørelse af 19. maj 1992 i sagen C -195/90 (Kommissionen versus Tyskland).
301st PLENARY SESSION deterioration in these countries' overall economic performances, the Community should make a serious attempt to shorten the six-year period before it removes all its customs duties on industrial goods and should try to complete the inevitable liberalization of the markets by an earlier date.
Den afgiftsstruktur for køretøjer, som Kommissionen tidligere foreslog, er nu blevet fakultativ, og en vidtgående harmonisering vil blive overvejet på et senere stadium.
At the same time the agricultural and industrial capacity of Eastern European countries should also be channelled into finding industrial and energy outlets for agricultural products.
Den midlertidige ordning betyder, at der på nogle motorveje indføres brugsafgifter efter samme mønster som vejafgifstbetalingen.
The Committee has frequently supported the call of the Eastern European contracting partners for multilateral cumulation.
ØSU godkender den enklere og trinvise fremgangsmåde, som Kommissionen nu går ind for, da det mener, at denne vil gøre det lettere at opnå Rådets godkendelse. ØSU mener ligesom Kommissionen, at en politisk løsning er påkrævet, og at "formandskabet" bør fremme sagen, dader er tale om en hastesag.
The Commission did not accept this call, with the result that the extremely restrictive rules of origin laid down in the Interim Agreements with the Visegrad states have proved to be a major obstacle to increased trade.
Der er dog to punkter, som især ligger ØSU på sinde: — forslaget kunne resultere i, at vejafgifter indføres i stigende omfang,
Since only a uniform system for the determination of origin can serve to further the division of labour within Europe, the Committee calls for the EC-EFTA rules of origin currently in force, or indeed the future EEA rules with an alter native percentage criterion, to be inserted into all the Europe Agreements with the countries of Central and Eastern Europe ("pan-European" cumulation).
— de øgede transportomkostninger, som navnlig de svagere og mindre virksomheder i landene i Fællesskabets yderområde vil mærke.
The Committee welcomes the agreements on the free movement of workers, but would still like to see agreements covering workers from Eastern partner states who are employed illegally in the Community.
Hvis man giver de enkelte medlemslande mulighed for selv at tage initiativer med hensyn til beskatning af køretøjer, risikerer man yderligere at forsinke indførelsen en EF-ordning for påligning af infrastrukturomkostninger.
In the Committee's view it is high time to ponder in depth the complex and many-layered issue of freedom of movement for workers between the European Community and associated partner states and work out durable solutions, within the framework of a coherent immigration policy, which do not arouse great expectations today only to dash them by tomorrow at the latest.
Udtalelsen, som biev vedtaget med et flertal afstemmer for, 5 imod og 2 hverken for eller imod, blev udarbejdet af hovedordføreren Robert J. Moreland (UK - Gruppen Andre Interesser).
With regard to economic cooperation, the Committee feels that it would have been much more sensible to have concentrated initially on just one or two key areas where urgent action is needed.
Udtalelsen, som blev vedtaget med et flertal afstemmer for og 2 imod, blev udarbejdet på grundlag af sagens behandling i ØSU's Sektion for EF's Eksterne Forbindelser, Handels- og Udviklingspolitik, hvis formand er John F. Carroll (Irland - Arbejdstagergruppen).
This Opinion, adopted by a large majority with 2 votes against, was drawn up in the light of the paper produced by the Section for External Relations, Trade and Development Policy, chaired by Mr John F. Carroll (heland - Workers).