natgillin/translations-raw huggingface dataset:
- võttes arvesse oma 16. detsembri 2003. aasta seisukohta seoses ettepanekuga võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 90/435/EMÜ eri liikmesriikide emaettevõtjate ja tütarettevõtjate suhtes kohaldatava ühise maksustamissüsteemi kohta
- having regard to its position of 16 December 2003 on the proposal for a Council directive amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
- võttes arvesse oma 10. märtsi 2004. aasta seisukohta seoses ettepanekuga võtta vastu nõukogu direktiiv, millega muudetakse 23. juuli 1990. aasta direktiivi 90/434/EMÜ eri liikmesriikide äriühingute ühinemise, jagunemise, varade üleandmise ja aktsiate või osade asendamise puhul rakendatava ühise maksustamissüsteemi kohta
- having regard to its position of 10 March 2004 on the proposal for a Council directive amending Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
- võttes arvesse nõukogu 8. oktoobri 2001. aasta määrust (EÜ) nr 2157/2001 Euroopa äriühingu põhikirja kohta
- having regard to Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European Company
EÜT L 294, 10.11.01, lk 1. ;
OJ L 294, 10.11.2001, p.
EÜT L 294, 10.11.01, lk 22. ;
OJ L 294, 10.11.2001, p.
- võttes arvesse komisjoni 10. septembri 2004. aasta uuringut Euroopa maksude kohta
- having regard to the Commission's European Tax Survey of 10 September 2004
Uuring Euroopa maksude kohta, töödokument nr 3/2004. ;
European Tax Survey, Working Paper No 3/2004. ,
- võttes arvesse Austria Majandusteaduse Instituudi uuringut “Kavandatava siseturul osutatavaid teenuseid käsitleva direktiivi mõju maksude sissenõudmisele ja maksutuludele ELi liikmesriikides”, mille tellis Euroopa Parlamendi sisepoliitika peadirektoraadi majandus- ja teaduspoliitikadirektoraat A (projekt nr IP/A/ECON/ST/2004-33);
- having regard to the study 'Effects of the proposed Directive on Services in the Internal Market on Tax Collection and Tax Revenue in the EU Member States', a research study by the Austrian Institute of Economics commissioned by the European Parliament's Directorate-General for Internal Policies of the Union, Directorate A – Economic and Scientific Policy (Project No IP/A/ECON/ST/2004-33),
- võttes arvesse majandus- ja rahanduskomisjoni raportit ( A6-0386/2005 );
- having regard to the report of the Committee on Economic and Monetary Affairs ( A6‑0386/2005 ),
A. arvestades, et Euroopa Ühenduse asutamislepingu artikkel 94 näeb ette liikmesriikide õigusaktide, määruste ja haldussätete ühtlustamise, mis puudutavad siseturu toimimist;
A. whereas the Treaty establishing the European Community provides in Article 94 for the approximation of laws, regulations and administrative provisions of the Member States which affect the functioning of the internal market,
B. arvestades, et kevadisel tippkohtumisel 2005. aasta märtsis seadis Euroopa Liit paika teadmistel, konkurentsil, kasvul ja tööhõivel põhineva Lissaboni strateegia uuendamise põhijooned,
B. whereas, at the Spring Summit in March 2005, the European Union laid down the fundamental lines for the re-launch of the Lisbon Strategy, based on knowledge, competitiveness, growth and employment,
C. arvestades, et uute komplekssete suuniste kohaselt on äriühingute maksustamisest siseturu nõuetekohast toimimist segavate tõkete kõrvaldamine üks peamisi vahendeid Euroopa ettevõtjate konkurentsivõime tugevdamiseks;
C. whereas the removal of any obstacles which hamper the proper functioning of the internal market in the bases of company taxation is an important element in the competitiveness of European enterprises according to the new 'integrated guidelines',
D. arvestades, et nähtused nagu majandusintegratsioon, ümberkorraldamine, äriühingute piiriülesed ühinemised ning tihenenud rahvusvaheline konkurents tingivad vajaduse ületada siseturu lõplikku väljakujundamist ja majanduskasvu blokeerivad maksutõkked;
D. whereas phenomena such as economic integration, restructuring, cross-border mergers and increased international competition make it necessary to overcome any tax obstacles which impede the completion of the internal market and economic growth,
E. arvestades, et erinevate maksubaaside olemasolu takistab äriühingute piiriülest tegevust ja vähendab haldusalast ning majanduslikku tõhusust;
E. whereas the continuing existence of differing bases of company tax systems produces obstacles to companies' cross-border activities, with administrative and economic inefficiencies ,
F. arvestades, et 25 erineva maksusüsteemi olemasolu ei põhjusta mitte üksnes piiriüleselt tegutsevate Euroopa äriühingute kulude suurenemist ja tõhususe vähenemist, vaid ühtlasi toob liikmesriikidele kahju seoses pettuste, makse silmas pidades rakendatud üleandehindade ja maksudest kõrvalehoidumisega ning tekitab mitmeid maksuseadusega seotud probleeme;
F. whereas the existence of 25 different tax systems entails not only costs and inefficiencies for European companies which have cross-border activities but also losses for the Member States, owing to fraud, transfer pricing for tax purposes and tax evasion, as well as a number of problems relating to tax law,
G. arvestades, et konkurentsimoonutusi põhjustavatele teguritele tuleb vastu astuda ja arvestades, et nõuetekohaselt toimiv siseturg peab looma ettevõtetele võrdse mänguruumi;
G. whereas factors giving rise to distortions of competition must be countered and whereas a properly functioning internal market must create the conditions for enterprises to enjoy a level playing field,
H. arvestades, et äriühingute maksustamise küsimus siseturu piires on oluline ka õiguslikult, nagu näitab õigusvaidluste ja kohtumenetluste kasvav ulatus selles valdkonnas; arvestades, et Euroopa Ühenduste Kohtu otsustes, mis käsitlevad äriühingute maksustamise korda liikmesriikides, on ikka uuesti kinnitatud diskrimineerimise ja piiramise keeldu ja arvestades, et on vaja lahendada õiguslik ebakindlus seoses asjaoluga, et ettevõtete ühine konsolideeritud tulumaksubaas (common consolidated corporate tax base, CCCTB), mis võidakse tõhustatud koostöö raames vastu võtta, võib kohalduda ka sellistes riikides asutatud ettevõtetele ja filiaalidele, mis CCCTBd vastu võtta ei soovi;
H. whereas the issue of company taxation within the internal market is also important in legal terms, as is shown by the increasing scale of legal disputes and proceedings in this field, whereas the judgments of the Court of Justice of the European Communities concerning the Member States' arrangements with regard to company taxation have always reaffirmed the prohibition on discrimination and restriction and whereas it is necessary to address the legal uncertainties arising from the fact that the common consolidated corporate tax base (CCCTB) (as possibly adopted hereafter in the framework of enhanced cooperation) could apply to companies and branches established in countries which do not wish to adopt the CCCTB,
I. arvestades, et komisjoni lähenemisviis ühtse konsolideeritud maksubaasi sisseseadmisele on täiesti tasakaalustatud ja pakub kõige asjakohasemat lahendust suurtele äriühingutele ning et seda tuleb käsitleda kui esmatähtsat meedet, mida ettevõtete maksustamisel Euroopa tasandil rakendada;arvestades, et väikeste ja keskmise suurusega ettevõtete koduriigipõhine maksustamine võib aidata ettevõtjate tegevust lihtsustada, tingimusel, et liikmesriigid sõlmivad vajalikud kahe- või mitmepoolsed konventsioonid muuhulgas ebaõiglase maksukonkurentsi vältimiseks;
I. whereas the approach adopted by the Commission regarding the introduction of a common consolidated corporate tax base is utterly balanced, provides the most appropriate solution for large companies, and must be treated as the priority measure to implement at European level in the area of company taxation; whereas the home State taxation option for SMEs could constitute a form of simplification for entrepreneurs, provided that the Member States conclude the necessary bilateral or multilateral conventions, not least to avert unfair tax competition,
J. arvestades, et ettevõtete ühise konsolideeritud tulumaksubaasi eesmärk peaks olema piiriüleselt tegutsevate ja vähemalt kahes liikmesriigis asuvate ettevõtete jaoks Euroopa tasandil ühise maksubaasi loomine, mis oleks tõhusam, läbipaistvam ja tõhusa Euroopa ühisturu kontekstis investeeringusõbralikum;
J. whereas the purpose of the common consolidated corporate tax base should be to create a common tax base at European level for companies which have cross-border activities and which are established in at least two Member States, a common tax base which will be more efficient, transparent and conducive to investment in the context of an effective single European Market,
K. arvestades, et komisjoni ettepanek koduriigipõhise maksustamise alusel toimuvaks katseprojektiks võib olla praktiline ja tõhus vahend eeskirjade täitmisega seotud kulude vähendamiseks ning maksu- ja haldustõkete kõrvaldamiseks, mis vastavate liikmesriikide võrreldavalt tõhusa maksustamise tasemega valdkondades väikeste ja keskmise suurusega ettevõtete tegevust mõjutavad, ning arvestades, et sellise süsteemiga seatakse sisse olulised lihtsustused, mille tulemusel väikese või keskmise suurusega ettevõtte omanik peab kogu siseturu piires tegutsemiseks teadma ja rakendama üksnes riiklikke maksueeskirju;
K. whereas the Commission proposal for a pilot project based on the system of home State taxation could be a realistic and effective instrument for reducing compliance costs and removing the fiscal and administrative obstacles affecting the activities of SMEs in areas with comparable levels of effective taxation in the respective Member States, and whereas such a system introduces substantial simplification, whereby the owner of a small or medium-sized enterprise is required to know and apply only national tax rules in order to be able to operate throughout the internal market,
L. arvestades, et ühise konsolideeritud tulumaksubaasi loomisel ei ole mingit mõtet, kui see ei ole tõhus, läbipaistev ja konkurentsivõimeline;
L. whereas the creation of a common consolidated tax base can be of no value if it is not efficient, transparent and competitive,
4. kinnitab, et liikmesriikide vahel on vaja tihedamat koostööd äriühingute maksustamise vallas, et kõrvaldada maksutõkked seoses selliste konkreetsete küsimustega nagu:
Reiterates that closer cooperation between the Member States is needed with regard to the bases of company taxation, in order to remove the tax obstacles linked to specific issues such as:
­ piiriülene kasumi ja kahjumi tasaarvestus;
­ cross-border offsetting of profits and losses,
­ maksukaalutlustel rakendatud üleandehinnad;
­ transfer pricing for tax purposes,
­ ühinemised ja omandamistehingud;
­ merger and acquisition operations,
­ piiriülesed ümberkorraldustoimingud ja dividendide maksmine sidusühingute vahel;
­ cross-border restructuring operations and the payment of dividends between affiliated companies;
7. kahetseb, et mõned liikmesriigid tõrguvad endiselt maksuasjades tihedamat koostööd tegemast, eriti seoses äriühingute suhtes rakendatavate maksubaasidega, pidades silmas, et äriühingute maksustamise kooskõlastamine liikmesriikide vahel on üks uue Lissaboni strateegia rakendamise komplekssetes suunistes ettenähtud vahendeid;
Regrets that some Member States still reject the need for greater cooperation on tax matters, in particular with regard to the tax bases applicable to companies, bearing in mind the fact that coordination between the Member States with regard to company taxation is one of the instruments laid down in the integrated guidelines for implementing the new Lisbon Strategy;
9. kinnitab veel kord, et ettevõtete ühise konsolideeritud tulumaksubaasi kehtestamine ei piira kuidagi liikmesriikide põhilisi eelisõigusi maksuasjades, eriti nende õigust kehtestada riiklikud ettevõtte tulumaksumäärad; on samas veendunud, et tulumaksubaasi ühtlustamine loob tingimused läbipaistvamaks riiklikuks ja maksupoliitikaks ning võimaldab kapitali parimal viisil kasutada, aidates seega Lissaboni eesmärke saavutada;
Reaffirms that the introduction of a common consolidated corporate tax base will not in any way prejudice the fundamental prerogatives of the Member States regarding tax matters, and in particular their right to set the rates of national corporation tax; believes, however, that harmonisation of the corporate tax base will create the conditions for more transparent public and fiscal policies and enable capital to be put to the best possible use, thereby helping to attain the Lisbon goals;
– kõrvaldada riiklike maksusüsteemide erinevusest tulenevad tõkked;
- the removal of the barriers set up by different national tax systems,
– lihtsustada halduskorraldust ja vähendada bürokraatiakoormust ning eeskirjade täitmisega seotud kulusid;
- administrative simplification and a reduction in the burden of bureaucracy and in compliance costs,
– luua ühtsed tingimused eri liikmesriikides registreeritud äriühingute võrdseks kohtlemiseks;
- the creation of common conditions of equal treatment for companies which are established in various Member States,
– kõrvaldada topeltmaksustamise ja maksudest kõrvalehoidumise probleemid;
- the removal of the mirror-image problems of double taxation and tax evasion;
­ ühised maksustamispõhimõtted, millest Euroopa tasandil lähtutakse;
­ the common tax principles used as a reference point at European level,
­ kõik eeskirjad ja mehhanismid, mida on vaja ühise Euroopa maksubaasi määratlemiseks;
­ all the rules and mechanisms needed to define a common European tax base,
­ eeskirjad, mis on seotud konsolideerimise rakendamise menetlusega kontsernide puhul;
­ the rules relating to the procedures for implementing consolidation for groups of companies,
­ seos äriühingute õigus- ja maksutoimingute vahel, st raamatupidamisarvestuse põhimõtted, mille põhjal määratakse kindlaks maksustatav tulu;
­ the link between companies' legal and tax accounting operations, that is the accounting principles underlying the determination of taxable revenue for tax purposes,
­ mehhanism kontsernide valitud ühisest konsolideeritud maksubaasist saadava maksukasu jaotamiseks asjaomaste liikmesriikide vahel, mis peab toimuma läbipaistvuse ja hea haldustava põhimõtte kohaselt;
­ the mechanism for apportioning the tax yield derived from the common consolidated tax base chosen by groups of companies among the Member States which must be governed by the principle of transparency and good administration;
16. palub komisjonil hiljem, pärast tagajärgede analüüsimist hinnata, kui soovitatav on rakendada ühisel konsolideeritud maksubaasil põhinevat maksukorraldust Euroopa äriühingu põhikirja suhtes;
Asks the Commission to assess at a later stage, and after an analysis of the consequences, the advisability of applying tax arrangements based on a common consolidated tax base to the Statute for a European Company;
18. märgib, et väikesed ja keskmise suurusega ettevõtted ei suuda siseturu eeliseid täielikult ära kasutada ning nende kasvupotentsiaali turgudel ja piiriüleses tegevuses ja võimet seada oma tegevus sisse teistes liikmesriikides takistavad halduskorralduse keerukusest ja erinevate riiklike maksusüsteemide nõuete täitmisega seotud suurtest kuludest tulenevad tõkked, mis mõjutavad VKEsid oluliselt rohkem kui suuri äriühinguid;
Notes that SMEs are not succeeding in taking full advantage of the internal market, and that their potential for growth, in terms of markets, cross-border activities and the capacity to establish themselves in other Member States, falls foul of obstacles arising from administrative complexity and the high costs of compliance with the different national tax systems, which have proportionately a far greater impact on SMEs than on large companies;
I. Current situation - stimuli for changes
I. Current situation - stimuli for changes
In October 2001, the European Commission presented a new plan for an Internal Market without tax obstacles
In October 2001, the European Commission presented a new plan for an Internal Market without tax obstacles
COM(2001)0582 . considering that the issue of the reform of EU company taxation is crucial for achieving the Lisbon-goals.
COM(2001)0582 . considering that the issue of the reform of EU company taxation is crucial for achieving the Lisbon-goals.
In the Community context tax policy must support and reinforce other EU policy objectives and company taxation should play an important role in achieving these objectives and creating a level-playing field for businesses in the EU.
In the Community context tax policy must support and reinforce other EU policy objectives and company taxation should play an important role in achieving these objectives and creating a level-playing field for businesses in the EU.
The study "Company Taxation in the Internal Market" shows that current application of company taxation creates inefficiencies and prevents operators from exploiting full benefits.
The study "Company Taxation in the Internal Market" shows that current application of company taxation creates inefficiencies and prevents operators from exploiting full benefits.
Differences in national tax provisions leads to obstacles for cross-border economic activity, especially due to high compliance costs, transfer pricing problems, preferential treatment, cross-border restructuring operations and many cases of double taxation.
Differences in national tax provisions leads to obstacles for cross-border economic activity, especially due to high compliance costs, transfer pricing problems, preferential treatment, cross-border restructuring operations and many cases of double taxation.
This implies a loss of EU welfare, undermines the EU competitiveness and thus is counter to the Lisbon objectives.
This implies a loss of EU welfare, undermines the EU competitiveness and thus is counter to the Lisbon objectives.
The communications reveals that the range of differences in domestic effective corporate taxation is around 37 percentage points for marginal investment and around 30 percentage points for more profitable investment.
The communications reveals that the range of differences in domestic effective corporate taxation is around 37 percentage points for marginal investment and around 30 percentage points for more profitable investment.
Although divergence in between the countries is lower when measuring effective rates, these differentials have significant impact on the location of economic activity.
Although divergence in between the countries is lower when measuring effective rates, these differentials have significant impact on the location of economic activity.
Even though they contribute to competitiveness within the EU, they may cause an undesirable "race-to-the-bottom" of tax rates.
Even though they contribute to competitiveness within the EU, they may cause an undesirable "race-to-the-bottom" of tax rates.
Emergence of electronic commerce, increased mobility of economic factors (wave of international mergers and acquisitions) and progressing pressure on non-fiscal economic, technological and institutional barriers to cross-border trade to pull down, make defining and safeguarding the company tax base far more difficult.
Emergence of electronic commerce, increased mobility of economic factors (wave of international mergers and acquisitions) and progressing pressure on non-fiscal economic, technological and institutional barriers to cross-border trade to pull down, make defining and safeguarding the company tax base far more difficult.
In order to adapt EU company taxation to the new economic framework and achieve a more efficient Internal Market without tax obstacles, the Commission confirms that the introduction of a common consolidated corporate tax base (CCCTB) for the EU-wide activities of companies is the most appropriate solution as leading to greater efficiency, transparency and simplicity of corporate taxation.
In order to adapt EU company taxation to the new economic framework and achieve a more efficient Internal Market without tax obstacles, the Commission confirms that the introduction of a common consolidated corporate tax base (CCCTB) for the EU-wide activities of companies is the most appropriate solution as leading to greater efficiency, transparency and simplicity of corporate taxation.
The CCCTB will be accompanied by an appropriate apportionment mechanism, developed in agreement with the Member States that will continue to determine the applicable national corporate tax rates.
The CCCTB will be accompanied by an appropriate apportionment mechanism, developed in agreement with the Member States that will continue to determine the applicable national corporate tax rates.
In November 2003, the Commission presented a follow-up communication
In November 2003, the Commission presented a follow-up communication
COM(2003)0726 . assessing progress in development of CCCTB and introducing new proposal of a pilot scheme in the field of taxation and the SMEs.
COM(2003)0726 . assessing progress in development of CCCTB and introducing new proposal of a pilot scheme in the field of taxation and the SMEs.
The two projects are complementing and they do not overlap or interfere with each other.
The two projects are complementing and they do not overlap or interfere with each other.
While the former provides for short term assistance for SMEs, the latter is to contribute to the Internal Market company taxation.
While the former provides for short term assistance for SMEs, the latter is to contribute to the Internal Market company taxation.
In July 2204 the Commission issued two Non-Papers presented to the informal Ecofin Council of 10-11 September 2004, concerning "A Common Consolidated EU Corporate Tax Base" and "Home State Taxation for Small and Medium-Sized Enterprises".
In July 2204 the Commission issued two Non-Papers presented to the informal Ecofin Council of 10-11 September 2004, concerning "A Common Consolidated EU Corporate Tax Base" and "Home State Taxation for Small and Medium-Sized Enterprises".
The informal Ecofin in Scheveningen decided upon creation of a CCCTB working group in the aim of examining a technical definition of a CCCTB and providing assistance to the Commission.
The informal Ecofin in Scheveningen decided upon creation of a CCCTB working group in the aim of examining a technical definition of a CCCTB and providing assistance to the Commission.
Commission's proposals
Commission's proposals
a) Common Consolidated Corporate Tax Base (CCCTB)
a) Common Consolidated Corporate Tax Base (CCCTB)