natgillin/translations-raw huggingface dataset:
Države članice vsako leto sporočijo Komisiji davčne osnove, višine davkov ob registraciji in letnih taks za uporabo cest, kot se uporabljajo 1. januarja, ter vsako spremembo v nacionalni zakonodaji.
Member States shall communicate to the Commission the tax bases and the tax levels of registration and annual circulation taxes as applied on 1 January each year, and following each change in national law.
Poleg tega države članice Komisiji sporočijo vse ukrepe, ki so jih sprejele za različno obdavčitev službenih avtomobilov na osnovi porabe goriva.
In addition, Member States shall communicate to the Commission any measures taken to differentiate company car taxation based on fuel efficiency.
Komisija olajša izmenjavo najboljše prakse s tem, da na spletu objavi primerjalno poročilo različnih pristopov posameznih držav članic.
The Commission shall facilitate the exchange of best practice by publishing, on-line, a comparative report of the approaches taken by each Member State .
V nekaterih državah članicah predstavljajo službeni avtomobili več kot 50 % prodaje novih avtomobilov.
In some Member States company cars account for more than 50% of new car sales.
V Veliki Britaniji se za davčne namene obdavčljivemu prihodku zaposlenih doda delež cene avtomobila sorazmerno z emisijami CO2 tega avtomobila.
In the UK, for tax purposes, a percentage of the car price is added to the employee's taxable income in proportion to the car's CO2 emissions.
To je prispevalo k zmanjšanju emisij CO2 iz službenih avtomobilov za 14 % med leti 1999 in 2004 ter naj se še nadalje spodbuja.
This has contributed to a drop in CO2 emissions from company cars of 14% between 1999 and 2004, and should be encouraged.
Najpozneje do 1. januarja 2011, potem pa vsakih pet let, Komisija predstavi po posvetovanju z državami članicami Svetu in Evropskemu parlamentu poročilo o uporabi te direktive.
No later than 1 January 2011, and every five years thereafter, the Commission shall, after consulting the Member States, present to the Council and to the European Parliament a report on the application of this Directive.
Najpozneje do 1. januarja 2011, potem pa vsakih pet let, Komisija po posvetovanju z državami članicami Svetu in Evropskemu parlamentu predstavi poročilo o uporabi te direktive ter oceni zlasti uporabo členov 4 in 5 .
No later than 1 January 2011, and every five years thereafter, the Commission shall, after consulting the Member States, present to the Council and to the European Parliament a report on the application of this Directive and shall evaluate in particular the application of Articles 4 and 5.
Člena 4 in 5 določata, da se mora letni davek na motorna vozila razlikovati glede na emisije CO2.
Under Articles 4 and 5, the annual motor vehicle tax must vary in proportion to CO2 emission.
V skladu s predlogi sprememb k tema členoma, ki državam članicam omogočata, da upoštevajo skupen škodljiv vpliv na okolje in ne le emisij CO2, je pomembno, da Komisija oceni, kako so države članice uporabljale to določbo in kakšen je njen vpliv na okolju prijazno delovanje avtomobila.
In line with the amendments to those articles, which give the Member States the opportunity to take the total adverse environmental impact into account and not just CO2 emissions, it is important that the Commission evaluates how the Member States have applied this provision and what the impact is on the car’s environmental performance.
Zakonodajno ozadje
Legislative background
Zamisel o uskladitvi obdavčenja osebnih avtomobilov v celotni EU je nastala leta 2002 v okviru dolgoročne strategije Komisije
The formalised idea of harmonising taxes on passenger cars throughout the EU dates back to 2002 to the Commission's long term strategy
KOM(2002)431 , ki predstavlja prvo jasno zavezo EU na področju približevanja in izboljšanja zakonodaje v zvezi z obdavčitvijo osebnih avtomobilov.
COM(2002)431 , being the EU's first explicit commitment towards approximation and improvement of the car tax legislation.
Pravni prispevek Skupnosti predvideva le splošno načelo nediskriminacije in prepoved uvedbe čezmejnih formalnosti, kot je določeno v Pogodbi ES, če ne upoštevamo dveh direktiv, ki na splošno obravnavata vprašanje obdavčitve osebnih avtomobilov
The Community's legal contribution does not provide but for a general principle of non-discrimination and not raising of cross-border formalities as stipulated in the EC Treaty, if not counting the two Directives broadly encompassing the issue of car taxation
Direktiva Sveta 83/183/EGS z dne 28.3.1983 IN Direktiva Sveta
Council Directive 83/183/EEC of 28.03.1983 AND
83/182/EGS z dne 28.3.1983 .
Council Directive 83/182/EEC of 28.03.1983 .
Komisija je leta 1998 predstavila predlog
In 1998 the Commission presented a proposal
KOM(1998)30 za "spojitev" določb dveh direktiv in posodobitev zakonodaje, vendar Svet sporazuma nikoli ni dosegel.
COM(1998)30 to 'merge' the provisions of the two Directives and update legislation, but the agreement was never reached in the Council.
Zato je opredelitev nacionalnih določb v pristojnosti vsake države članice, neizbežen rezultat takšne politike pa je sestavljanka zakonodaj, ki so glede na strukturo in stopnje zelo razlikujejo med seboj, kar ovira prosti pretok avtomobilov na notranjem trgu.
It is therefore in the competence of each MS to establish national provisions, the inescapable result of such a policy being a jigsaw of legislations highly diversified in terms of structure and rates, distorting the free movement of cars within the Internal Market.
Spodbude za spremembo
Stimuli for change
Neučinkovitost sedanjega sistema poleg dejstva, da so avtomobili nepogrešljivo sredstvo za svobodo gibanja, je privedla do priporočila v strateškem dokumentu Komisije za leto 2002, da se odpravijo davki ob registraciji in uvede povezava med obdavčitvijo novih avtomobilov in emisijami CO 2 .
Inefficiencies of the current scheme, supported by the fact that cars are of instrumental importance to the freedom of movement, the Commission's 2002 Strategy paper recommended removal of the registration taxes (RT) and binding taxation of the new cars to the CO 2 emission.
Obe priporočili sta bili ponovno povzeti v predlogu Komisije, predstavljenem julija 2005
The two recommendations are duly reiterated in the Commission's proposal tabled in Jul 2005
KOM(2005)261 , ki ponovno opredeljuje spodaj navedene glavne ovire:
COM(2005)261 , re-identifying the main obstacles as listed below.
- Različni sistemi obdavčitve avtomobilov: 25 neodvisnih sistemov, ki dopuščajo poljubno uporabo vrste dajatev, kot denimo davek ob registraciji, registracijska pristojbina, letna taksa za uporabo cest, davek na gorivo, DDV, zavarovalna pristojbina, cestnine, cestninske nalepke itd.
- diversified car tax schemes - 25 independent schemes with arbitrary application of a wide range of charges such as RT, registration fee, annual circulation tax (ACT), fuel tax, VAT, insurance tax, road tolls, vignettes, etc.
Zaradi neustrezne zakonodaje prihaja do resnih nepravilnosti.
Lack of upward legislation lead to serious pathologies.
Dovolj je omeniti, da 95 % tistih, ki so odgovorili na vprašanja Komisije, meni, da sedanji potniški trg ne deluje dobro.
Enough to mention that 95% of those who responded to the Commission's consultation considered that current passenger cars market is far from functioning well
- Davek ob registraciji je še vedno odločilna skrb državljanov EU in ogroža načelo prostega gibanja ter povzroča dvojno obdavčitev, saj se od uporabnikov avtomobilov pogosto zahteva, da ob prenosu avtomobila za nedoločen čas iz ene države članice v drugo, če davek velja v obeh (in sicer v 16 državah članicah
- RT - remains the crucial concern of the EU citizens, challenging the Treaty notions of freedom to move and inducing double taxation as the car users are often asked to pay the RT twice when they permanently move their cars from one MS to another, both of which apply the tax (levied in 16 MS
Davek ob registraciji : BE, DA, ES, EL, IT, IR, NL, AU, PT, FI, HU, LV, MT, SL, C, PL/ Brez davka ob registraciji : LUX, DE, SE, UK, FR, SK, CR, ET, LT. ) davek ob registraciji plačajo dvakrat.
RT : BE, DA, ES, EL, IT, IR, NL, AU, PT, FI, HU, LV, MT, SL, C, PL/ RT free : LUX, DE, SE, UK, FR, SK, CR, ET, LT. ).
Ti davki so povezani z osnovno ceno vozila, delovno prostornino in močjo motorja, emisijskimi standardi itd. ali s kombinacijo teh kazalnikov.
These taxes are either related to the base price of a vehicle, engine capacity, engine power, emission standards, etc., or to a mix of all these indicators.
Zato se njihova stopnja lahko giblje od 0 do 180 % cene avtomobila brez davka.
Therefore, their rates can vary from 0 up to 180% of the pre-tax car price.
V nasprotju s takso za uporabo cest se davek ob registraciji nikoli ne povrne in zdi se, da je odsotnost sistema povračil glavna skrb uporabnikov avtomobilov (73,4 % uporabnikov je ta dejavnik opredelilo kot prevladujočo oviro).
Finally, unlike the ACT, RT is never reimbursed and the absence of RT refund system appears to be a major concern for the car users (73.4% pointed it out as a prevailing obstacle);
- Čezmerna preostala vrednost : zaradi samovoljne odločitve namembne države članice se uporabniku rabljenega avtomobila pogosto zaračuna čezmerna preostala vrednost, zato da država članica lahko pobere visoke in nesorazmerne davke.
- excessive residual value - by arbitrary decision of a MS of destination, a car user is often confronted with excessive residual value for used cars in order to collect high and disproportionate taxes.
Ob prebiranju dokumentov Sodišča Evropskih skupnosti lahko najdemo veliko število dokazov, da je davek ob registraciji, obračunan za "uvožene " avtomobile, zelo pogosto višji od davka ob registraciji, obračunanega za podobne avtomobile, ki so na voljo na domačem trgu, kljub dejstvu, da je Evropsko računsko sodišče že opredelilo več objektivnih meril za določitev preostale vrednosti
Browsing the ECJ records one can find a great number of evidence that RT charged on 'imported' cars was very often higher that RT charged on similar cars of the domestic market despite the fact that the ECJ has already identified several objective criteria with regard to the determination of the residual value
Sodišče Evropskih skupnosti, 22. februar 2001, C-393/98 Gomes Valente Rec. str.
ECJ, 22 February 2001, C-393/98 Gomes Valente Rec. p I-1327, points 24, 26, and 28. ;
Čeprav morajo države članice takšne postopke kaznovati, so učinki težko merljivi, stroški specializiranih služb za izvajanje kontrol in uveljavljanje zakonodaje pa so verjetno nesorazmerno visoki.
Even though the MS are obliged to fine such procedures, the effects are barely measurable and the costs of employing specialised services to carry our controls and then enforce legislation are believed to be disproportionally high.
Takšne težave so bile prijavljene predvsem v Grčiji.
Such a problem was mainly reported in Greece.
V Združenem kraljestvu pa se ocenjuje, da 2,3 % vseh vozil kroži brez registracije.
In the UK in turn, it is estimated than 2.3% of all vehicles run without registration;
- Obremenjujoči upravni postopki: čeprav je državljanom dovoljeno, da prenesejo svoje avtomobile, ne da bi obvestili nacionalne organe, še vedno velja obveznost plačevanja taks za uporabo cest in se zato priporoča uporaba ustreznega postopka za odjavo vozila.
- burdensome administrative procedures - although citizens are allowed to transfer their cars without notifying national institutions, the obligation to pay circulation taxes remains unchanged and it is therefore advised to follow the proper de-registration procedure.
Postopki ob prenosu avtomobilov so obremenjujoči, zamudni in dragi.
The procedures accompanying car transfer are perceived as burdensome, time consuming and costly.
Poleg tega so informacije o zahtevanih postopkih in dokumentih zelo pogosto na razpolago le v jeziku dane države članice, kar torej zmanjšuje preglednost celotnega postopka.
Moreover, information on procedures and documents required is very often available but in the language of the given MS, blurring therefore transparency of the whole process;
- predložitev 2 do 11 dokumentov (osebni dokument, obrazec za registracijo, dokazilo o zavarovanju, dokazilo o starosti in izvoru avtomobila, dokazilo o plačilu davkov, registrske tablice itd.);
- presentation of 2-11 documents (proof of identity, registration form, insurance document, proof of car's age and provenance, proof of tax payments, licence plates, etc.);
- obisk 1 do 5 ustanov;
- visiting 1-5 institutions;
- stroški: povprečno 63 EUR.
- cost: average of 63 EUR.
- predložitev 1 do 9 dokumentov (zgoraj navedenih);
- presentation of 1-9 documents (as above);
- obisk 1 do 7 ustanov;
- visiting 1-7 institutions;
- stroški: 70 do 437 EUR.
- cost: 70 up to 437 EUR.
Povprečni stroški prenosa avtomobila v drugo državo članico: 350 EUR
Average cost of transferring car to another MS: 350 EUR
Študija o obdavčitvi vozil v državah članicah EU, januar 2002.
Study on Vehicle taxation in the Member States of the EU, Jan 2002.
Ta položaj vpliva na povpraševanje po avtomobilih, saj je končna "žrtev" potrošnik, soočen z visokimi maloprodajnimi cenami ter veliko razliko med ceno brez davka in ceno z davkom.
This influences car demand as the eventual 'prey' will be the customer confronted with high retail prices and differences in pre-tax and consumer-tax prices;
- Emisije CO 2 : promet povzroča 28 % vseh emisij CO 2 , medtem ko samo cestni promet 84 % vseh emisij, od tega 50 % osebni avtomobili.
- emission of CO 2 - 28% of total CO 2 emission is due to transport, 84% of that share goes to the road transport alone and 50% of that share is accounted for by passenger cars.
Predlog Komisije v celoti temelji na priporočilih iz njenega dokumenta za leto 2002, ki ga je podprl Parlament
The Commission's proposal is entirely founded on the recommendations of its 2002 paper which was backed by the Parliament
A5-0265/2003 z dne 10.7.2003 [ 2002/2260(INI) ] in javnost sprejela z odobravanjem.
A5-0265/2003 of 10.07.2003 [ 2002/2260(INI) ] and approved by the public.
Treba je izrecno poudariti, da si predlog na noben način ne prizadeva za uskladitev ali uvedbo novih davkov.
It has to be explicitly accentuated that by no means does the proposal aim at harmonisation or introduction of new taxes.
Njegov splošni cilj je določiti temelje, veljavne v celotni EU, za sisteme obdavčitve osebnih avtomobilov in spodbujati trajnost.
Its general objective is to establish an EU wide foundation for passenger car tax schemes and promote sustainability.
Sestavljajo ga trije bistveni deli:
It is composed of three essential elements:
- Odprava davka ob registraciji : nacionalne davke ob registraciji je treba odpraviti v prehodnem obdobju 5 do 10 let.
- abolition of RT - the national RTs are to be scrapped over a transitional period of 5 to 10 years.
Komisija meni, da kakršnakoli zakonodaja, ki temelji na ohranitvi teh davkov, ne bi prinesla bistvenega izboljšanja.
The Commission believes that any legislation based on their retention will bring no substantial improvement.
Poleg tega bi prehodno obdobje zaščitilo lastnike avtomobilov pred takojšnjim padcem prodajne vrednosti njihovih avtomobilov.
Moreover, transitional period would protect car holders from instantaneous drop in their cars' commercial value;
- Vzpostavitev sistema povračil davka ob registraciji , ki je na voljo za osebne avtomobile, kupljene in registrirane v eni državi članici in nato preseljene za nedoločen čas v drugo državo članico na osnovi preglednih in objektivnih meril za ocenitev preostale vrednosti avtomobila.
- establishment of a RT refund system - available for the passenger cars that had been bought and registered in one MS and then moved permanently to another, accompanied by transparent and objective criteria of evaluating the car's residual value;
94 % oseb, ki so odgovorile na vprašanja Komisije, se strinja, da je treba ta okoljska vprašanja obravnavati na ravni EU.
94% of the Commission consultation respondents agree that these environmental concerns should be addressed at the EU level.
Sistem se trenutno uporablja le v Združenem kraljestvu.
The system is currently applied in the UK only.
Za prvi ciljni datum je določen 31. december 2008, ko naj bi vsaj 25 % skupnih prihodkov iz davkov na avtomobile izviralo iz izračunov na podlagi emisij CO 2.
The first target date is set for 31 Dec 2008 when at least 25% of the total car tax revenue should be derived from the CO 2 emission calculation.
Ta odstotek naj bi do 31. decembra 2010 znašal vsaj 50 %.
By 31 Dec 2010 - at least 50%.
Stališče poročevalke
Rapporteur's position
- Davek ob registraciji je treba postopno zmanjšati; njegova morebitna odprava bi koristila evropskim državljanom, pomagala odpraviti razlike in anomalije avtomobilskega trga EU ter odstranila ovire, ki omejujejo svobodo gibanja; prehod na takso za uporabo cest bo državam članicam zagotovil stabilnejši vir prihodkov, odvisen od uporabe osebnega avtomobila in ne od njegovega nakupa; prihodki se bodo zato proizvajali med celotno življenjsko dobo avtomobila.
- RT should be gradually reduced and its eventual abolition would be of a benefit for the European citizens, helping to eliminate discrepancies and anomalies of the EU car market and dismantle the obstacles of freedom of movement, while switch towards the ACT will provide the MS with more stable source of revenue dependant on a passenger car's use rather than its acquisition and therefore, produced throughout the car's entire lifetime;
- Treba je uveljaviti skladen in pregleden sistem povračil davka ob registraciji, ki zagotavlja sorazmerno povračilo davka ob registraciji na osnovi preostale vrednosti avtomobila, izračunane v skladu z objektivnimi merili.
- establishing of a coherent and transparent RT refund system should be applied and ensuring a pro-rata refund of the RT based on the residual value of a car calculated in accordance with objective criteria is required;
- Ista utemeljitev velja v zvezi z zaščito lastnikov rabljenih avtomobilov, zato poročevalka poudarja, da je treba prehodno obdobje za odpravo davka ob registraciji podaljšati na zgornjo mejo časovnega obdobja, ki ga predlaga Komisija, tj.
- level of budgetary dependence on car-related taxes being significant in some MS, the Rapporteur stresses that scrapping the RT is to be effected in accordance with the principle of budget neutrality, meaning, it can be placed in a revenue neutral framework as the loss of one source of revenue, i.e. RT can be off-set with another - gradually higher ACT;
10 let.
- same concern should be reflected regarding protection of the used cars owners; the Rapporteur stresses therefore that the transition period for scrapping the RT should be set at the upper level of the time bond suggested by the Commission, i.e. 10 years;
- Dolgoročno bi bilo zelo koristno, če bi približali stopnje taks za uporabo cest, da bi omogočili proizvajalcem avtomobilov uporabo ene same proizvodne strategije na celotnem evropskem trgu ter da bi obenem okrepili in zagotovili pravično konkurenco.
- in the long term, it would be of a great benefit to approximate the ACT rates in order to allow the car manufacturers to apply unique production strategy to the entire European market, as well as strengthen and insure a fair competition ;
- Posebej se priporoča uvedba elementa, povezanega z onesnaženjem, ter povezavo davka ob registraciji in davka za uporabo cest z emisijami CO 2 , zlasti ker je bilo dokazano
- introducing the pollution element and tightening the RT and ACT to the emission of CO 2 . is highly recommended, specially that it has been proved
Študija o davčnih ukrepih za zmanjšanje emisij CO2 iz novih osebnih avtomobilov - COWI Consulting Engineers & Planners AS, november 2001. , da davčni ukrepi, kot so davki na avtomobile, povezani z emisijami CO 2, lahko zmanjšajo emisije CO 2 ne glede na veljavno davčno stopnjo.
Study on fiscal measures to reduce CO2 emissions from new passenger cars - COWI Consulting Engineers & Planners AS, Nov 2001 that fiscal measures such as CO 2 - related car taxes, do show a potential in reducing the CO 2 emission irrespective of their rates.
Kar zadeva okolje, bi odprava davka ob registraciji in prehod na takso za uporabo cest finančno spodbudila uporabnike avtomobilov, da zamenjajo svoje avtomobile za energetsko učinkovitejša vozila (nižja taksa za uporabo cest).
In connection with the environmental factor comes abolition of the RT and switch towards the ACT would cause a financial stimuli for car users to change their car fleet into more fuel-efficient vehicles (lower ACT);
- Poudarja pomen spoštovanja načel subsidiarnosti in sorazmernosti.
- stresses the importance of principles of subsidiary and proportionality are maintained;
- Določbe iz predloga je treba razširiti na države EGP, tj. državljane, ki se gibajo med EU in EGP, kar je življenjskega pomena za nekatere države članice.
- the proposal's provisions should be extended to the EEA countries, i.e. citizens moving between the EU and the EEA, it being of vital interests for some MS;
- Če Svet ne bo dosegel sporazuma o tem vprašanju, morajo države, ki podpirajo zadevni predlog Komisije, začeti postopek okrepljenega sodelovanja v skladu s členi 43–45 Pogodbe.
- should the Council fail to reach an agreement on the issue, the countries favouring the Commission's proposal in question should proceed with the enhanced co-operation procedure, according to Art. 43-45 of the Treaty.
Zlasti v zvezi z okoljskimi cilji predloga bi to zagotovilo korak naprej in izpolnilo željo večine držav članic po doseganju napredka na tem področju.
Especially within the environmental objectives of the proposal that would provide for a way forward and comply with most of the Member States' desire to make progress in the area.
Poleg tega, če se države članice ne bi mogle dogovoriti o davčnih vidikih predloga (odprava davka ob registraciji), bi bilo primerno omogočiti začetek sodelovanja glede določb za zmanjšanje dvojne obdavčitve in izboljšanje pravnega okvira za varstvo okolja.
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.
Korak k boljši obdavčitvi avtomobilov
Towards better car taxes
Svet je že leta 1996 priznal okoljsko razsežnost davkov na avtomobile kot tretji steber strategije Skupnosti za zmanjšanje emisij ogljikovega dioksida iz osebnih avtomobilov, da se do leta 2010 doseže cilj 120 g CO2 na km.
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.
Vpliv prometnega sektorja na podnebne spremembe vztrajno narašča, izjemno nestabilne cene nafte pa ogrožajo gospodarski razvoj EU, zato je treba uvedbo davkov na avtomobile glede na emisije CO2 nujno pospešiti.
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.
Drugič, glavni argument Komisije, na podlagi katerega naj bi ti davki preprečevali delovanje notranjega trga in s tem ogrožali konkurenčnost, je neutemeljen.
Second, the Commission's main argument that these taxes would impede the functioning of the internal market and harm competitiveness is badly underpinned.
S tem povezane presoje vpliva temeljijo na različici, na podlagi katere se izgubljeni prihodek davka ob registraciji nadomesti z večjim obtokom avtomobilov ali višjimi davki na gorivo, kar pomeni manj emisij in nesreč.
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.