natgillin/translations-raw huggingface dataset:
Jeigu valstybės narės nesusitartų dėl šiame pasiūlyme pateikiamų apmokestinimo dalykų (pvz., registracijos mokesčio panaikinimo), derėtų išnaudoti bendradarbiavimo pagal dvigubo apmokestinimo vengimo nuostatas galimybes ir gerinti aplinkos apsaugos teisinę bazę.
Also, should the Member States not be able to agree on the taxation aspects of the proposal (i.e. abolition of RT), there should be an opportunity to proceed with co-operation on the provisions reducing double taxation and improving the legal framework for environmental protection.
Towards better car taxes
Towards better car taxes
The environmental dimension of car taxes was already recognised by the Council in 1996 as the "third pillar" of the Communities strategy to reduce carbon dioxide emissions from passenger cars in order to achieve a 120 g CO2/km target in 2010.
The environmental dimension of car taxes was already recognised by the Council in 1996 as the "third pillar" of the Communities strategy to reduce carbon dioxide emissions from passenger cars in order to achieve a 120 g CO2/km target in 2010.
Speeding up the introduction of CO2 based car taxes is urgent as the contribution of the transport sector to climate change is growing steadily and the EU's economic development is hurt by the extreme volatile oil prices.
Speeding up the introduction of CO2 based car taxes is urgent as the contribution of the transport sector to climate change is growing steadily and the EU's economic development is hurt by the extreme volatile oil prices.
The transport sector is responsible for nearly 70% of EU oil consumption, the balance of commerce deficit for the fuel for sole cars in EU is as high as 85 billion EURO a year; reducing fuel use by enhancing fuel efficiency of cars could thus redirect investment flows into the European economy.
The transport sector is responsible for nearly 70% of EU oil consumption, the balance of commerce deficit for the fuel for sole cars in EU is as high as 85 billion EURO a year; reducing fuel use by enhancing fuel efficiency of cars could thus redirect investment flows into the European economy.
The draftsman of this opinion is against the Commissions proposal to abolish car registration taxes: First, the problems generated by different national tax regimes could be overcome with the introduction of a refund system based on a harmonised depreciation rate.
The draftsman of this opinion is against the Commissions proposal to abolish car registration taxes: First, the problems generated by different national tax regimes could be overcome with the introduction of a refund system based on a harmonised depreciation rate.
Second, the Commission's main argument that these taxes would impede the functioning of the internal market and harm competitiveness is badly underpinned.
Second, the Commission's main argument that these taxes would impede the functioning of the internal market and harm competitiveness is badly underpinned.
The underlying impact assessments are based on the variant in which the lost registration tax revenue is compensated through higher car circulation or fuel taxes leading to reduced emissions and accidents.
The underlying impact assessments are based on the variant in which the lost registration tax revenue is compensated through higher car circulation or fuel taxes leading to reduced emissions and accidents.
It does not consider the more realistic and economically unacceptable option that lost revenue will be compensated by increases of other taxes, like those on labour, or through higher budget deficits.
It does not consider the more realistic and economically unacceptable option that lost revenue will be compensated by increases of other taxes, like those on labour, or through higher budget deficits.
Indeed, opposition from finance ministers against the abolition of the registration tax seems to put the entire proposal at risk.
Indeed, opposition from finance ministers against the abolition of the registration tax seems to put the entire proposal at risk.
Third, the abolition is clearly counterproductive for environmental reasons.
Third, the abolition is clearly counterproductive for environmental reasons.
Recent studies in NL suggest that registration taxes based on the CO2 performance of a vehicle are more effective in influencing consumer choice than differentiation of circulation taxes.
Recent studies in NL suggest that registration taxes based on the CO2 performance of a vehicle are more effective in influencing consumer choice than differentiation of circulation taxes.
A more coherent and effective approach combining fair competition and ecological goals is needed:
A more coherent and effective approach combining fair competition and ecological goals is needed:
· The instrument should promote a much stronger than proportional CO2 based scheme for registration taxes as well as for annual circulation taxes.
· The instrument should promote a much stronger than proportional CO2 based scheme for registration taxes as well as for annual circulation taxes.
Only this approach will be environmentally beneficial.
Only this approach will be environmentally beneficial.
· Because of higher visibility for the customer those governments which are reluctant to introduce registration taxes should at least be encouraged to think about a system where the tax revenues from the annual circulation tax of year 1 to 3 or even 1 to 5 should be concentrated on the moment of the purchase of the car.
· Because of higher visibility for the customer those governments which are reluctant to introduce registration taxes should at least be encouraged to think about a system where the tax revenues from the annual circulation tax of year 1 to 3 or even 1 to 5 should be concentrated on the moment of the purchase of the car.
· In order to enhance the visibility for the CO2 factor, this directive should also be linked with the existing directive on labelling of Co2 performance of cars 1999/94.
· In order to enhance the visibility for the CO2 factor, this directive should also be linked with the existing directive on labelling of Co2 performance of cars 1999/94.
· In certain countries company cars make up to 50 per cent of new cars sales and in many cases the employee does not even pay the fuel costs.
· In certain countries company cars make up to 50 per cent of new cars sales and in many cases the employee does not even pay the fuel costs.
Thus, ecological incentives for the consumers are absent.
Thus, ecological incentives for the consumers are absent.
This directive should therefore guarantee that company car taxation is based on the Co2 performance.
This directive should therefore guarantee that company car taxation is based on the Co2 performance.
The UK company car taxation model provides for an interesting “best practice” in this aspect.
The UK company car taxation model provides for an interesting “best practice” in this aspect.
· An early introduction - your draftsman proposes 1/1/2008 – of the directive is needed.
· An early introduction - your draftsman proposes 1/1/2008 – of the directive is needed.
This would allow the scheme to have some effect on the EU target of 120gr CO2/km for the EU average new car fleet by 2010 and on the achievement of the Kyoto first commitment period targets (2008-2012).
This would allow the scheme to have some effect on the EU target of 120gr CO2/km for the EU average new car fleet by 2010 and on the achievement of the Kyoto first commitment period targets (2008-2012).
Aplinkos, visuomenės sveikatos ir maisto saugos komitetas ragina atsakingą Ekonomikos ir pinigų politikos komitetą į savo pranešimą įtraukti šiuos pakeitimus:
The Committee on the Environment, Public Health and Food Safety calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following amendments in its report:
(1) Lengvųjų automobilių apmokestinimas gali būti svarbi papildoma priemonė siekti aplinkosaugos tikslų, visų pirma susijusių su šiltnamio efektą skatinančių dujų išmetimo mažinimu; dėl šios priežasties reikėtų įvesti anglies dvideginio išmetimo faktorių į registracijos mokesčio ir metinio naudojimo mokesčio bazę.
(1) Passenger car taxation can be an important complementary tool to support environmental objectives, in particular in relation to the reduction of greenhouse gas emissions and it is appropriate, therefore, to introduce a carbon dioxide based element in the tax bases of both registration taxes and annual circulation taxes.
Tačiau, siekiant įgyvendinti Bendrijos ir jos valstybių narių įsipareigojimus, prisiimtus Kijoto protokolu, siūlomi elementai, tiesiogiai susiję su anglies dvideginio išmetimu, turėtų būti įtraukti į įsipareigojimų laikotarpiu, kuris trunka nuo 2008 m. iki 2012 m., lengviesiems automobiliams taikomų mokesčių bazę.
However, in order to contribute to meeting the commitments made by the Community and its Member States under the Kyoto Protocol, the proposed elements directly relating to carbon dioxide emissions should be inserted in the tax bases of the passenger related taxes applied during the commitment period from 2008 to 2012.
Kadangi Bendrijos strateginis tikslas sumažinti lengvųjų automobilių išmetamo anglies dvideginio kiekį turi būti įgyvendintas vėliausiai iki 2010 m., anglies dvideginio išmetimo faktorių reikėtų pradėti taikyti iki 2010 m. gruodžio 31 d.
As the Community's strategic objective to reduce the carbon dioxide emissions from passenger cars needs to be achieved by 2010 at the latest, it is appropriate to apply fully the carbon dioxide based element by 31 December 2010 .
(1) Lengvųjų automobilių apmokestinimas gali būti svarbi papildoma priemonė , padedanti siekti aplinkosaugos tikslų, visų pirma susijusių su šiltnamio efektą skatinančių dujų išmetimo mažinimu; dėl šios priežasties reikėtų įtraukti anglies dvideginio išmetimo faktorių į registracijos mokesčio ir metinio naudojimo mokesčio bazę.
(1) Passenger car taxation can be an important complementary tool to support environmental objectives, in particular in relation to the reduction of greenhouse gas emissions and it is appropriate, therefore, to introduce a carbon dioxide based element in the tax bases of both registration taxes and annual circulation taxes.
Tačiau, siekiant įgyvendinti Bendrijos ir jos valstybių narių įsipareigojimus, prisiimtus Kioto protokolu, siūlomi elementai, tiesiogiai susiję su anglies dvideginio išmetimu, turėtų būti įtraukti į įsipareigojimų laikotarpiu, kuris trunka nuo 2008 m. iki 2012 m., lengviesiems automobiliams taikomų mokesčių bazę.
However, in order to contribute to meeting the commitments made by the Community and its Member States under the Kyoto Protocol, the proposed elements directly relating to carbon dioxide emissions should be inserted in the tax bases of the passenger related taxes applied during the commitment period from 2008 to 2012.
Kadangi Bendrijos strateginis tikslas sumažinti lengvųjų automobilių išmetamo anglies dvideginio kiekį turi būti įgyvendintas vėliausiai iki 2010 m., minimalų anglies dvideginio išmetimo faktorių reikėtų pradėti taikyti iki 2008 m. sausio 1 d.
As the Community's strategic objective to reduce the carbon dioxide emissions from passenger cars needs to be achieved by 2010 at the latest, it is appropriate to apply the minimum carbon dioxide based element by 1 January 2008.
Anglies dvideginio išmetimo faktorių būtina pradėti taikyti anksčiau, kad šis pasiūlymas būtų naudingas siekiant įgyvendinti 2010 metams numatytus tikslus ir vykdyti ES įsipareigojimą mažinti emisiją pirmuoju Kioto protokolo taikymo laikotarpiu.
An earlier introduction date is necessary for the proposal to contribute to the achievement of the 2010 target and the EU emissions reduction targets for the Kyoto Protocol first commitment period.
Tarpsniais suskirstytas įgyvendinimo laikotarpis nėra aiškus vartotojui ir visai visuomenei, todėl pranešėjas siūlo visą reformą vykdyti vienu etapu.
A staged approach is not transparent to the consumer and the public in general, which is why your draftsman proposes to have the reform in one step
(3) Taip pat reikėtų paskatinti valstybes nares taikyti fiskalinę skatinamąją priemonę lengviesiems automobiliams, atitinkantiems griežtesnius išmetimo apribojimus nei tie, kurie yra privalomi pagal Direktyvą 98/69/EB (Euro 4) dėl priemonių, kurių turi būti imamasi prieš oro taršą motorinių transporto priemonių išmetamosiomis dujomis, iš dalies pakeičiančią Tarybos direktyvą 70/220/EEB, siekiant paspartinti lengvųjų automobilių, atitinkančių būsimus reikalavimus, kurie bus įtvirtinti Bendrijos lygiu (Euro 5), pateikimą į rinką.
(3) Member States should be encouraged to apply fiscal incentives for passenger cars that fulfil stricter emission limits than those which became mandatory under Directive 98/69/EC (Euro 4), relating to measures to be taken against air pollution by emissions from motor vehicles and amending Council Directive 70/220/EEC, to expedite the placing on the market of passenger cars which satisfy future requirements to be adopted at Community level (Euro 5).
Be apibrėžto anglies dvideginio išmetimo faktoriaus, valstybės narės taip pat raginamos naudojimo mokesčių sistemose pradėti taikyti diferencijuotą, teršalų išmetimu pagrįstą apmokestinimą.
In addition to the carbon dioxide based element introduced here, Member States are encouraged to introduce differentiated taxation based on emissions of pollutants into their circulation tax systems.
Be išmetamo anglies dvideginio, yra ir kitų atmosferą teršiančių medžiagų, pvz., NO ir sveikatai žalingos dalelės, kurios gerokai pablogina oro kokybę, ir nustatant kelių mokestį į tai reikia atsižvelgti.
<OptDelPrev>In addition to carbon-dioxide emissions, there are other atmospheric pollutants such as NO and particulates that have a significant impact on air quality and should be taken into account when determining road tax.
Mokesčių skatinamąsias priemones reikia laikyti priemonėmis, skatinančiomis aplinkai mažiau kenksmingų automobilių gamybą ir pardavimą.
Fiscal incentives should be seen as encouraging the sale and manufacture of environmentally friendly cars.
Atskiros valstybės narės turi turėti galimybę tokias iniciatyvas remti.
Individual Member States should have the option of supporting such initiatives.
(3a) Valstybės narės turėtų būti skatinamos pelno mokesčio sistemose numatyti analogiškas mokesčių priemones, skirtas skatinti įmones naudoti ekonomiškus automobilius;
(3a) Member States should be encouraged to provide for parallel fiscal incentives for fuel-efficient company cars in their income tax regimes.
Kai kuriose valstybėse narėse iki 50 proc. visų parduotų naujų automobilių sudaro įmonių įsigyti automobiliai.
In some Member States, company cars represent up to 50% of the new car sales.
Didžiosios Britanijos patirtis rodo, kad diferencijuoto pelno mokesčio taikymas šioje rinkos srityje gali labai veiksmingai skatinti naudoti ekonomiškus automobilius.
The UK experience shows that differentiated income tax treatment for this market segment can be very effective in accelerating the introduction of more fuel efficient cars.
(3b) Valstybės narės, be anglies dvideginio išmetimo faktoriaus, turi turėti galimybę toliau diferencijuoti teršalus pagal Direktyvą 70/220/EEB dėl valstybių narių įstatymų, reglamentuojančių priemones, kurių būtina imtis oro apsaugai nuo motorinių transporto priemonių išmetamųjų teršalų, jos ir pakeitimų (europinės normos) suderinimo; tai būtų pagrindas, pagal kurį būtų skaičiuojamas metinio naudojimo mokestis ir registracijos mokestis.
(3b) Member States should have the possibility, in addition to the carbon dioxide based element, of continuing to differentiate between categories of pollutants in accordance with Directive 70/220/EEC on the approximation of the laws of the Member States relating to measures to be taken against air pollution by gases from positive-ignition engines of motor vehicles and amendments thereto (Euro-norms) as a basis for calculating annual circulation tax and registration tax.
PM, NOx, CO ir HC tiesiogiai veikia aplinką ES ir todėl, skaičiuojant motorinių transporto priemonių mokesčius, į juos reikia atsižvelgti, kaip atsižvelgiama į CO2.
PM, NOx, CO and HC have direct effects on the environment in the EU and should therefore be taken into account alongside CO2 in the calculation basis for motor vehicle taxation.
(4a) Prekėms vežti skirtos nedidelės masės krovininės transporto priemonės, vadinamosios N1 kategorijos transporto priemonės arba furgonai, išmeta maždaug 1/6 dalį viso lengvųjų automobilių išmetamo anglies dvideginio kiekio.
(4a) Light duty commercial vehicles, also known as N 1 vehicles or vans, emit approximately one sixth of the carbon dioxide emissions from passenger cars.
1 OL L 49, 2004 2 19, p.
1 OJ L 49, 19.2.2004, p.
1 OL L 12, 2000 1 18, p.
1 OJ L 12, 18.1.2000, p.
(6) Mokestinės kliūtys laisvam asmenų ir jų turto, įskaitant lengvuosius automobilius, judėjimui vidaus rinkoje turėtų būti pašalintos.
(6) In the internal market, tax obstacles to the free movement of persons and of their personal property, including passenger cars, should be removed.
Linijinis ir tiesiogiai proporcingas mokesčio dydžio ir anglies dvideginio išmetimo kiekio santykis, taip pat visiems vienodas ir technologijos požiūriu neutralus naudojimo mokesčio anglies dvideginio išmetimo faktorius užtikrina, kad nebūtų daromos kliūtys konkurencijai bendrojoje rinkoje.
A linear and directly proportional relationship between the tax burden and carbon dioxide emissions as well as a single uniform and technology-neutral carbon dioxide based element of circulation tax ensures that there are no obstacles to competition in the single market.
Šios gairės valstybėms narėms padės vidaus rinkoje pašalinti su apmokestinimo struktūra susijusias kliūtis.
This guideline for Member States will push forward the removal of those barriers in the internal market that arise from the structure of taxation.
Tuo pat metu valstybės narės galės savo nuožiūra nustatyti mokesčio dydį, atsižvelgdamos į savo ekonominę, mokesčių ir aplinkos apsaugos padėtį.
At the same time, Member States will not be restricted in decisions adapting the level of taxation to their economic, fiscal and environmental situation.
Kiekvienas į aplinką išmetamas CO2 gramas turi tokį patį poveikį klimatui, todėl turi būti apmokestinamas vienodai.
Every gram of CO2 that is released into the environment has the same effect on climate and should therefore be subject to the same amount of tax.
Turi būti siekiama toliau taupyti kurą ir mažinti visų rūšių transporto priemonių CO2 emisiją vienodu lygiu.
The pressure for further savings of fuel and CO2 should be kept up on all categories of vehicle to the same degree.
Tai galima pasiekti nustačius proporcinį apmokestinimą, kai daugiau CO2 išmetančios transporto priemonės yra apmokestinamos daugiau nei transporto priemonės, išmetančios mažiau C02.
This will result in proportional taxation whereby vehicles with higher CO2 emissions are taxed more heavily than vehicles with lower emissions.
Nėra jokio pagrindo apmokestinti CO2 gramą skirtingomis proporcijomis.
There is no justification for taxing a gram of CO2 at different rates.
(8a) Registracijos mokesčio panaikinimas turi teigiamą poveikį aplinkai, nes leidžia greičiau atnaujinti transporto priemonių parką.
(8a) The abolition of registration tax has positive effects on the environment as it leads to quicker renewal of the vehicle fleet.
Mažinant įsigijimo išlaidas vartotojai skatinami pakeisti senas transporto priemones ekonomiškesnėmis ir mažiau aplinką teršiančiomis transporto priemonėmis.
Reducing purchase costs gives consumers an incentive to replace their old vehicles with more fuel-efficient and less environmentally polluting vehicles.
Principas, kai apmokestinamas transporto priemonės naudojimas ir reali žala aplinkai, atitinka pagrindinį Bendrijos aplinkos apsaugos politikos principą, pagal kurį išlaidas, susijusias su aplinkos tarša, sumoka teršėjas.
The approach of taxing vehicle use and the actual impact on the environment is in line with the fundamental principle of Community environmental policy whereby the polluter should pay for the costs of environmental pollution.
Statistika rodo, kad vidutinis automobilių amžius šalyse, kuriose taikomas didelis registracijos mokestis, yra gerokai didesnis nei šalyse, kuriose toks mokestis netaikomas.
Statistics show that the average age of cars is considerably higher in countries with high registration tax than in countries with no such tax.
Aplinkos požiūriu pageidautina, kad transporto priemonių parkas būtų atnaujinamas, nes būtina skatinti naudoti ekonomiškesnes transporto priemones.
From the environmental point of view, it is desirable that the vehicle fleet should be renewed so as to promote more energy-efficient vehicles.
(10) Taip pat yra tikslinga tose valstybėse, kuriose tokie mokesčiai yra renkami, nedelsiant įvesti registracijos mokesčio ir metinio naudojimo mokesčio grąžinimo sistemas , tokiu būdu siekiant išvengti iškraipymų ir skirtingos lengvųjų automobilių apmokestinimo tvarkos.
(10) It is appropriate that, where applicable, the refund systems for both registration and annual circulation taxes be introduced without delay, in order to avoid distortions and different tax treatment of passenger cars.
(10) Taip pat tikslinga tose valstybėse, kuriose tokie mokesčiai renkami, nedelsiant į diegti registracijos mokesčio ir metinio naudojimo mokesčio grąžinimo sistemas ir taip išvengti iškraipymų ir skirtingos lengvųjų automobilių apmokestinimo tvarkos.
(10) It is appropriate that, where applicable, the refund systems for both registration and annual circulation taxes be introduced without delay, in order to avoid distortions and different tax treatment of passenger cars.
Šioje direktyvoje „lengvasis automobilis“ reiškia M1 kategorijos transporto priemonę , kaip apibrėžta Tarybos direktyvos 70/156/EEB II priedo A punkte.
For the purposes of this Directive, "Passenger car" shall mean a vehicle of category M1, as defined in point A of Annex II to Council Directive 70/156/EEC.
Šioje direktyvoje „lengvasis automobilis“ - tai M1 ir N1 kategorijų transporto priemonė , kaip apibrėžta Tarybos direktyvos 70/156/EEB II priedo A punkte.
For the purposes of this Directive, "Passenger car" shall mean a vehicle of categories M1 and N1 , as defined in point A of Annex II to Council Directive 70/156/EEC.
Prekėms vežti skirti nedidelės masės krovininiai automobiliai, vadinamosios N1 kategorijos transporto priemonės arba furgonai, išmeta maždaug 1/6 dalį viso lengvųjų automobilių išmetamo anglies dvideginio kiekio.
Light duty commercial vehicles, also known as N1 vehicles or vans, emit approximately one sixth of the CO 2 emissions from passenger cars.
Direktyvoje 2004/3 nustatyta, kad N1 kategorijos transporto priemonių anglies dvideginio emisija turi būti apskaičiuojama pagal tokią pačią procedūrą, kokia taikoma lengviesiems automobiliams.
Directive 2004/3 stipulates that CO 2 emissions from N1 vehicles should be measured according to the same procedure as that for passenger cars.
Taigi ši direktyva turėtų būti taikoma ir N1 kategorijos transporto priemonėms.
For these reasons, the scope of this Directive should be extended so as to include N1 vehicles.
Mokesčių dydžiai turėtų būti tiesiogiai proporcingi realiam anglies dvideginio emisijos dydžiui ir metinis anglies dvidegino išmetimo mokestis turi didėti laipsniškai, kartu su didėjančia anglies dvideginio emisija.
Tax rates should be determined in direct proportion to the relevant carbon dioxide emissions and the annual carbon dioxide emission.based tax burden should rise steadily in line with increasing carbon dioxide emissions.
Mokestis turi būti technologijų požiūriu neutralus ir visoms transporto priemonių rūšims taikomas vienodai.
The tax should be designed in a technology-neutral way and applied uniformly to all categories of vehicle.