natgillin/translations-raw huggingface dataset:
Nasprotniki spremembe sistema menijo, da prav srednje velikim podjetjem ob uvedbi modela obrnjene davčne obveznosti grozijo večje obremenitve in višji administrativni stroški.
On the other hand, those who do not wish the system to be changed along the above lines are of the opinion that small and medium-sized business would most likely be the first to suffer on account of the greater constraints and administrative formalities entailed in the reverse charge model.
Poročevalec priporoča Komisiji, ki je do zdaj zavračala spremembo sistema, da dejavno in intenzivno spremlja razpravo držav članic o teh vprašanjih, ki so pomembna za države EU in tudi podjetja, da se najde prava rešitev.
Given that the matter at issue is important to the Member States and to business alike, the rapporteur recommends that the Commission, which to date has been opposed to a change in the system, keep the debate in the Member States actively and intensively under review so as to find the right solution.
Komisija mora v ta namen predložiti obsežen primerjalen povzetek, ki bo obravnaval različne nacionalne razmisleke ter navajal negativne in pozitivne posledice morebitne spremembe sistema.
To that end, the Commission should submit a comprehensive comparative synopsis, assessing the different national schools of thought and spelling out the consequences of any change and the advantages and drawbacks entailed.
Komisija mora Parlament na zgodnji stopnji in redno vključevati v to razpravo.
It should involve Parliament in the debate at an early stage and at regular intervals thereafter.
Ne glede na to temeljno vprašanje, ki ga bo treba pojasniti v prihodnosti, predložen osnutek Komisije tudi ne obravnava nove pobude Komisije, ampak smiselno poenostavitev, pripravo in deloma tudi prilagoditev obstoječih pravil.
Leaving aside this fundamental issue to be resolved in the future, the Commission proposal consequently does not amount to a new initiative, but rather to sensible simplification and consolidation of existing rules, in some cases introducing greater flexibility.
Ta morajo biti državam članicam na voljo kot druga možnost poleg še naprej veljavnih pravil in nacionalnih odstopanj za preprečevanje davčnih utaj in izogibanja davkom.
The rules in question should be available to Member States as an alternative, in other words alongside the rules and national derogations to combat tax evasion and avoidance that will remain in force.
Državam teh pravil ni treba uporabljati ali lahko uporabljajo le nekatera, na primer v zvezi s posebnimi osebami, ki so goljufali pri davkih, v njihovih državah in ne z vsemi podjetniki.
Member States do not have to apply them – or they could apply them selectively, say to particular offenders who commit tax fraud on their territory, but not to entrepreneurs as a whole.
Tudi v prihodnosti bodo imele možnost, če bo potrebno, da v posebnih primerih vložijo zahtevke za nacionalna odstopanja.
The possibility of seeking national derogations to deal with specific problems will continue to exist in the future, if necessary.
Že leta 2004 je Komisija izboljšala in povečala preglednost postopka vlaganja zahtevkov za odstopanja (Direktiva 2004/7/ES).
Back in 2004 the Commission improved the application procedure for derogations and made it more transparent (Directive 2004/7/EC).
V vsakem primeru je treba pozdraviti začetek predložene pobude in ciljno ter zdaj hitro ukrepanje za preprečevanje davčnih goljufij.
At all events, the proposal marks a welcome first step in that it will make for rapid action to combat tax fraud.
Komisija uvaja model obrnjene davčne obveznosti v zelo omejenem obsegu v nekaterih primerih: Prilagoditev odbitkov, kot velja za „investicijsko blago“ (pojem opredelijo države članice), zdaj izrecno velja tudi za tiste storitve, ki imajo lastnosti „investicijskega blaga“ in se jih tako obravnava.
By extending the scope of the reverse charge mechanism in specific cases, the Commission is, to a very limited extent, introducing reverse charging: adjustment of the deductions allowable for ‘capital items’ (the term is to be defined by the Member States) is now also to apply expressly to services which have the characteristics of capital items and are treated as such.
Nova priloga M navaja, katere oblike odpadnega materiala to zadeva.
The new Annex M lists the types of waste concerned in this instance.
Prav tukaj je v interesu podjetij poskrbeti, da je opredelitev sektorjev, za katere velja obrnjena davčna obveznost, natančna in nesporna, in da je razmejitev storitev, ki kot do zdaj potrebujejo izračun dobaviteljev, jasna.
Especially on this point, it has to be ensured in the interest of businesses that the sectors to which reverse charging is to apply are defined exactly and beyond dispute and clearly distinguished from the services which, just as they have to date, require tax to be charged to the provider.
Negotovosti in spori o načinu izstavljanja računa podjetjem povzročajo dodatno birokratsko in finančno breme ter bi bili tako prej kontraproduktivni.
Uncertainties and disputes about the nature of charging would lead to additional red tape and financial outlay for businesses and thus be counterproductive.
Zato jih je treba preprečiti.
They must therefore be averted.
To je smiseln predlog za predelavo veljavnih pravil, kjer pa nacionalno odločanje ostane nedotaknjeno.
The Commission proposal sensibly tidies up existing arrangements without in any way encroaching on the scope for national decision-making.
Usklajevanje računanja DDV je po mnenju poročevalca edina davčna politika, ki mora biti urejena na evropski ravni.
The rapporteur believes, at any rate, that the harmonisation of VAT collection is the only tax policy which should be dealt with at European level.
Ne glede na to je davčna konkurenčnost glavni element pozitivnega gospodarskega razvoja v državah EU in jo je treba nujno obdržati.
That apart, tax competition is central to the economic advance of the Member States and absolutely essential to preserve.
o predlogu direktive Sveta o spremembi Direktive 77/388/EGS v zvezi z nekaterimi ukrepi za poenostavitev postopka za računanje davka na dodano vrednost in za pomoč pri preprečevanju utaje in izogibanja davkom, ter o preklicu nekaterih odločb o dovoljenju odstopanj
on the proposal for a Council directive amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion and avoidance, and repealing certain Decisions granting derogations
Svet lahko v skladu s členom 27 Šeste direktive o DDV
Under Article 27 of the Sixth VAT Directive
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2006/18/ES (UL L 51, 22.2.2006, str.
Directive as last amended by Directive 2006/18/EC (OL L 51, 22.2.2006, p.
12). in na predlog Komisije soglasno dovoli kateri koli državi članici, da uvede posebne ukrepe za odstopanje od določb Šeste direktive o DDV, da tako poenostavi postopek za računanje davkov ali prepreči nekatere oblike utaje ali izogibanja davkom.
12). , the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures derogating from the provisions of the Sixth VAT Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
Do sedaj so lahko države članice uporabljale več kot 140 odstopanj.
Currently, over 140 derogations are being applied by Member States.
To število se bo v bližnji prihodnosti povečalo, kajti države članice, ki so se 1. maja 2004 pridružile Evropski uniji, sedaj vlagajo zahtevke za odstopanja.
This number will grow in the near future, since Member States which joined the EU on 1 May 2004 are now introducing requests for derogations.
Poleg tega bodo v razmeroma kratkem času skoraj zagotovo v svojih zakonodajah naletele na druge posebne ukrepe, ki bodo zahtevali pravno podlago Skupnosti.
In addition, they will almost certainly come across other special measures in their legislation which will require a Community legal base.
Komisija se je v svojem sporočilu Svetu in Evropskemu parlamentu z dne 7. junija 2000 o strategiji za izboljšanje delovanja sistema DDV v okviru notranjega trga
In its communication of 7 June 2000 to the Council and the European Parliament on a strategy to improve the operation of the VAT system within the context of the internal market
KOM(2000)0348 . zavezala k racionalizaciji nekaterih od številnih odstopanj, ki se sedaj uporabljajo.
COM(2000)0348 . , the Commission undertook to rationalise some of the large number of derogations currently in force.
V svojem sporočilu z dne 20. oktobra 2003
The Commission's communication of 20 October 2003
KOM(2003)0614 . o pregledu in posodobitvi strategije je Komisija podprla svoj namen.
COM(2003)0614 . , which reviewed and updated the strategy, reiterated this.
V okviru racionalizacije bi lahko s spremembo Šeste direktive o DDV vse države članice uporabljale nekatera posamezna odstopanja.
It was envisaged that such a rationalisation would involve making certain individual derogations available to all Member States through an amendment to the Sixth VAT Directive.
Vključena bi bila tista odstopanja, ki so bila dokazano učinkovita in so obravnavala težave, skupne več kot eni državi članici.
These derogations would be those which had already proved themselves effective and which tackled problems that were shared by more than one Member State.
Številna odstopanja in podobne težave, ki jih obravnavajo, kažejo na dejstvo, da je pobiranje DDV v zadnjih letih postalo zelo resno vprašanje tudi zaradi izogibanja DDV-ju in goljufij.
The number of derogations and the similar problems they tackle is indicative of the fact that in recent years, as a consequence of VAT evasion and fraud, VAT collection has become an important issue.
Davčne goljufije, zlasti t.i. posli v obliki davčnega vrtiljaka znotraj Skupnosti, letno povzročijo veliko škodo.
VAT fraud, particularly fraud involving so-called intra‑Community carousel transactions, causes enormous losses every year.
Ifo-inštitut za ekonomske raziskave ocenjuje, da je Nemčija v obdobju od 2003 do 2005 izgubila 17.000 do 18.000 milijonov evrov nacionalnih davčnih prihodkov, eno tretjino tega zneska predstavljajo čezmejne goljufije.
The Ifo Institute for Economic Research estimates total losses of national VAT revenues in Germany in the years 2003 to 2005 at EUR 17 000 to 18 000 annually, a third of which is attributable to cross-border fraud.
Druge države članice prav tako beležijo izgube pri prihodkih iz naslova DDV v milijardnih zneskih, ki predstavljajo do 10 % njihovih skupnih prihodkov.
Other Member States are also suffering losses of VAT revenues running to thousands of millions of euros, which are estimated to represent up to 10% of their total revenues.
S tem v zvezi je treba opozoriti na dejstvo, da se pri zbiranju lastnih sredstev iz naslova DDV upoštevajo samo dejanski prihodki in da izgube ogrožajo delovanje sistema virov lastnih sredstev Skupnosti.
In this context, it should be pointed out that only actual revenues are able to be taken into account for the purpose of collecting VAT own resources and that the losses are therefore undermining the operation of the Community's system of own resources.
Odbor za proračunski nadzor poziva Odbor za ekonomske in monetarne zadeve kot pristojni odbor, da v svoje poročilo vključi naslednje predloge sprememb:
The Committee on Budgetary Control calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following amendments in its report:
(1a) Da bi Skupnosti zaščitili pred finančno škodo na področju DDV, zlasti škodo, ki nastane zaradi čezmejnih dejavnosti, k čemur so se države članice zavezale v členu 280 Pogodbe, morajo države članice tesno sodelovati z Evropskim uradom za boj proti goljufijam (OLAF).
(1a) In order to protect the Community against damage to its financial interests in relation to value added tax, and in particular against losses resulting from cross ‑border activities, as the Member States have committed themselves to do pursuant to Article 280 of the Treaty, Member States should cooperate closely with the European Anti ‑Fraud Office (OLAF).
Da bi preprečili čezmejne davčne goljufije, še zlasti davčne goljufije v obliki davčnega vrtiljaka, ki škoduje finančnim interesom Skupnosti, države članice pozivajo svoje pristojne organe, da v primeru suma goljufije na tem področju tesno sodelujejo z Evropskim uradom za boj proti goljufijam (OLAF).
In order to counter cross ‑border value added tax fraud, and in particular so ‑called carousel fraud, affecting the Community's financial interests, Member States shall call upon their competent authorities to cooperate closely with the European Anti ‑Fraud Office (OLAF) where fraud is suspected.
Komisija v skladu s členom 280(5) Pogodbe redno poroča Evropskemu parlamentu v okviru letnega poročila o napredku na tem področju."
The Commission shall regularly report on progress in this area to the European Parliament within the framework of the annual report in accordance with Article 280(5) of the Treaty."
Da bi opredelili najboljšo dolgoročno ureditev za pobiranje DDV v Evropski uniji, bo Komisija pripravila obširen primerjalen povzetek, v okviru katerega bo ocenila nacionalna stališča o tem področju in nazorno navedla različne posledice, povezane s prehodom na mehanizem obrnjene davčne obveznosti, ter prednosti in slabosti za države članice in podjetja, dejavna v Evropski uniji."
To determine the best long-term value added tax collection arrangement in the European Union, the Commission shall draw up a comprehensive comparative synopsis, assessing national thinking on the subject and specifying the many and varied consequences of changing the system to the reverse charge model and the advantages and disadvantages entailed thereby for the Member States and businesses operating in the Union."
Predlog direktive Sveta o spremembi Direktive 77/388/EGS v zvezi z nekaterimi ukrepi za poenostavitev postopka za računanje davka na dodano vrednost in za pomoč pri preprečevanju utaje in izogibanja davkom, ter o preklicu nekaterih odločb o dovoljenju odstopanj
Proposal for a Council directive amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion and avoidance, and repealing certain Decisions granting derogations
Pripravljavec/-ka mnenja Datum imenovanja
Draftsmen Date appointed
Predlog Direktive Sveta o spremembi Direktive 77/388/EGS v zvezi z nekaterimi ukrepi za poenostavitev postopka za računanje davka na dodano vrednost in za pomoč pri preprečevanju utaje in izogibanja davkom, ter o preklicu nekaterih odločb o dovoljenju odstopanj
Proposal for a Council directive amending Directive 77/388/EEc as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion and avoidance, and repealing certain Decisions granting derogations
o razvoju in migraciji
on development and migration
MNENJE Odbora za zunanje zadeve .........................................................................23
OPINION OF THE COMMITTEE ON FOREIGN AFFAIRS ................................................25
MNENJE Odbora za zaposlovanje in socialne zadeve ..................................26
OPINION OF THE COMMITTEE ON EMPLOYMENT AND SOCIAL AFFAIRS .............28
MNENJE Odbora za državljanske svoboščine, pravosodje in notranje zadeve 31
OPINION OF THE COMMITTEE ON CIVIL LIBERTIES, JUSTICE AND HOME AFFAIRS 33
MNENJE Odbora za pravice žensk in enakost spolov ...................................35
GENDER EQUALITY..............................................................................................................37
– ob upoštevanju sporočila Komisije Svetu, Evropskemu parlamentu, Evropskemu ekonomsko-socialnemu odboru in Odboru regij z naslovom "Migracija in razvoj: nekaj konkretnih smernic" ( KOM(2005)0390 ),
– having regard to the communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions entitled ‘Migration and development: some concrete orientations’ ( COM(2005)0390 ),
– ob upoštevanju predloga direktive Evropskega parlamenta in Sveta o skupnih standardih in postopkih v državah članicah za vračanje državljanov tretjih držav, ki nezakonito prebivajo v EU ( KOM(2005)0391 ),
– having regard to the proposal for a directive of the European Parliament and of the Council on common standards and procedures in Member States for returning illegally staying third country nationals ( COM(2005)0391 ),
– ob upoštevanju sporočil Komisije Svetu in Evropskemu parlamentu z naslovi "Prednostni ukrepi za reševanje izzivov, ki jih prinaša migracija: Prvi nadaljnji ukrepi po Hampton Courtu" ( KOM(2005)0621 ); Strategija Skupnosti v zvezi s pomanjkanjem človeških virov v zdravstvenem sektorju v državah v razvoju ( KOM(2005)0642 ) in Tematski program za sodelovanje s tretjimi državami na področjih migracije in azila ( KOM(2006)0026 ),
– having regard to the communications from the Commission to the Council and the European Parliament on priority actions for responding to the challenges of migration: first follow-up to Hampton Court ( COM(2005)0621 ), on an EU strategy for action on the crisis in human resources for health in developing countries ( COM(2005)0642 ) and on a thematic programme for cooperation with third countries in the areas of migration and asylum ( COM(2006)0026 ),
– ob upoštevanju točke IV sklepov predsedstva Evropskega sveta z dne 15. in 16. decembra 2005 v Bruslju, z naslovom "Migracija: globalen pristop",
– having regard to point IV of the Brussels European Council Presidency conclusions of 15 and 16 December 2005 entitled 'a global approach to migration',
– ob upoštevanju resolucij A/RES/58/208, A/RES/59/241 in A/RES/60/205 Generalne skupščine Združenih narodov, ki je na svojem 61. zasedanju leta 2006 vprašanjem mednarodne migracije in razvoja predvidevala dialog na visoki ravni,
– having regard to United Nations General Assembly resolutions A/RES/58/208, A/RES/59/241 and A/RES/60/205, which provide for the holding of a high level dialogue on international migration and development during the 61st session of the General Assembly in 2006,
– ob upoštevanju partnerskega sporazuma med člani afriških, karibskih in pacifiških skupin držav (AKP) na eni strani ter Evropsko skupnostjo in njenimi državami članicami na drugi, ki je bil podpisan v Cotonouju 23. junija 2000 (Sporazum iz Cotonouja)
– having regard to the Partnership Agreement between the members of the African Caribbean and Pacific group of states of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000 (Cotonou Agreement)
3. , in dopolnjen v Luxembourgu 25. junija 2005
3 , and amended in Luxembourg on 25 June 2005
UL L 287, 28.10.2005, str.
OJ L 287, 28.10.2005, p.
4. , zlasti člena 13 o migraciji,
4 , in particular Article 13 thereof on migration,
– ob upoštevanju deklaracije in akcijskega načrta iz Bruslja, ki sta bila sprejeta 13. aprila 2006 na prvi seji ministrov AKP, in ki sta imela za nalogo obravnavati vprašanja, povezana z azilom, migracijo in mobilnostjo,
– having regard to the Brussels declaration and plan of action adopted on 13 April 2006 by the first meeting of ACP ministers with responsibility for asylum, migration and mobility,
UL L 164, 24.6.2005, str.
OJ L 164, 24.6.2005, p.
– ob upoštevanju poročila generalnega sekretarja Združenih narodov "Svetovna študija o vlogi žensk pri razvoju, 2004: ženske in mednarodna migracija", A/59/287/Add.1,
– having regard to the report of the United Nations Secretary-General entitled 'World study on the role of women in development, 2004: women and international migration', A/59/287/Add.1,
– ob upoštevanju poročila z oktobra 2005 Svetovne komisije za mednarodno migracijo z naslovom " Migracija v medsebojno povezanem svetu: nove perspektive za ukrepanje"
– having regard to the October 2005 report of the Global Commission on International Migration entitled ‘Migration in an interconnected world, new directions for action’
– ob upoštevanju Listine o temeljnih pravicah Evropske unije, zlasti členov 18, 19 in 21,
– having regard to the Charter of Fundamental Rights of the European Union, in particular Articles 18, 19 and 21 thereof,
– ob upoštevanju obveznosti, ki so jih prevzele države članice v letu 2005, predvsem:
– having regard to the commitments made by the Member States in 2005, and in particular:
– da Evropska unija in njene države članice do leta 2015 dosežejo cilj, ki ga je postavila Organizacija združenih narodov, t.j. prispevajo 0,7 % bruto nacionalnega dohodka, kar bi povečalo prispevek Unije za razvojne cilje tisočletja (RCT) s 33 milijard EUR leta 2003 na več kot 84 milijard EUR v letu 2015 (sklep predsedstva Evropskega sveta 16. in 17. junija 2005 v Bruslju),
– that the European Union and its Member States will, by 2015, achieve the objective of 0.7% of their gross national product, set by the United Nations, which should bring the Union’s contribution to the Millennium Development Goals up from EUR 33 billion in 2003 to EUR 84 billion in 2015 (conclusions of the Presidency of the European Council held in Brussels on 16 and 17 June 2005),
– da Evropska unija in drugi donatorji podvojijo pomoč Afriki, s čimer bi leta 2010 dobila 25 milijard USD uradne pomoči za razvoj (UPR)
– that the European Union and the other donors will double their aid to Africa, which should provide it with official development assistance (ODA) of USD 25 billion in 2010
V primerjavi z letom 2004, bi se s tem pomoč podvojila. (sporočilo, ki so ga države G8 posredovale 8. julija 2005 v Gleneaglesu),
This is equal to doubling the aid provided in 2004. (press release issued on 8 July 2005 by the G8 summit in Gleneagles),
– ob upoštevanju priporočila št. 151 Mednarodne organizacije dela o delavcih migrantih,
– having regard to ILO Recommendation No 151 on migrant workers,
– ob upoštevanju skupne deklaracije Sveta in predstavnikov vlad držav članic v okviru Sveta, Evropskega parlamenta ter Komisije o razvojni politiki Evropske unije z naslovom "Evropsko soglasje o razvojni politiki" z 20. decembra 2005, ki določa splošni okvir ukrepov Skupnosti na področju razvoja,
– having regard to the joint declaration by the Council and the representatives of the governments of the Member States meeting within the Council, the European Parliament and the Commission on the European Union Development policy entitled 'The European consensus on development policy', of 20 December 2005, which lays down the general framework for Community action in the field of development,
– ob upoštevanju deklaracije iz Dunaja, sprejete na četrtem vrhu Evropska unija / Latinska Amerika dne 12. maja 2006,
– having regard to the Vienna Declaration adopted at the IVth European Union/Latin America summit of 12 May 2006,
– ob upoštevanju resolucij s 17. novembra 2005 o razvojni strategiji za Afriko
– having regard to its resolutions of 17 November 2005 on a development strategy for Africa
Sprejeta besedila, 17.11.2005, P6_TA(2005)0445 . , s 15. novembra 2005 o socialni razsežnosti globalizacije
Texts adopted, 17.11.2005, P6_TA(2005)0445 . , 15 November 2005 on the social dimension of globalisation
Sprejeta besedila, 15.11.2005, P6_TA(2005)0427 . , s 26. oktobra 2005 o pristopu EU do urejanja ekonomske migracije
Texts adopted, 15.11.2005, ( P6_TA(2005)0427 . , 26 October 2005 on a Community approach to the management of economic migration
Sprejeta besedila, 26.10.2005, P6_TA(2005)0408 . , z 9. junija 2005 o povezavi med zakonitim in nezakonitim priseljevanjem ter vključevanju priseljencev
Texts adopted, 26.10.2005, P6_TA(2005)0408 . , 9 June 2005 on the links between legal and illegal immigration and the integration of migrants
Sprejeta besedila, 9.6.2005, P6_TA(2005)0235 . in z 12. aprila 2005 o vlogi Evropske unije pri doseganju razvojnih ciljev tisočletja
Texts adopted, 9.6.2005, P6_TA(2005)0235 . and 12 April 2005 on the role of the European Union in achieving the Millennium Development Goals (MDG)
UL L 33 E, 9.2.2006, str.
OJ C 33 E, 9.2.2006, p.