natgillin/translations-raw huggingface dataset:
Targeted measures are becoming increasingly important from both the financial and social point of view.
Targeted measures are becoming increasingly important from both the financial and social point of view.
Therefore the information provided to the Commission in accordance with the protocol should be forwarded to Parliament and the Council.
Therefore the information provided to the Commission in accordance with the protocol should be forwarded to Parliament and the Council.
o predlogu uredbe Sveta o sklenitvi Protokola, ki za obdobje od 18. januarja 2005 do 17. januarja 2011 opredeljuje ribolovne možnosti in finančni prispevek, predvidene s Sporazumom med Evropsko gospodarsko skupnostjo in Republiko Sejšeli o ribolovu v obalnih vodah Sejšelov
on the proposal for a Council regulation on the conclusion of the Protocol setting out, for a period from 18 January 2005 to 17 January 2011, the fishing opportunities and the financial contribution provided for by the Agreement between the European Economic Community and the Republic of Seychelles on fishing off Seychelles
Člen 4a (novo)
Article 4 a (new)
Komisija pred prenehanjem veljavnosti protokola in pred začetkom novih pogajanj za njegovo morebitno podaljšanje predloži Evropskemu parlamentu in Svetu naknadno oceno protokola skupaj z analizo stroškov in koristi.
Prior to expiry of the Protocol and before the beginning of new negotiations for a possible renewal, the Commission shall submit to the European Parliament and the Council an ex post evaluation of the Protocol, including a cost-benefit analysis.
Predlog uredbe Sveta glede sklenitve Protokola, ki za obdobje od 18. januarja 2005 do 17. januarja 2011 opredeljuje ribolovne možnosti in finančni prispevek, predvidenih s Sporazumom med Evropsko gospodarsko skupnostjo in Republiko Sejšeli o ribolovu v obalnih vodah Sejšelov
Proposal for a Council regulation on the conclusion of the Protocol setting out, for a period from 18 January 2005 to 17 January 2011, the fishing opportunities and the financial contribution provided for by the Agreement between the European Economic Community and the Republic of Seychelles on fishing off Seychelles
Prejšnji pripravljavec (-ka) mnenja
Previous drafts(wo)man
o predlogu Uredbe Sveta o sklenitvi Protokola, ki za obdobje od 18. januarja 2005 do 17. januarja 2011 opredeljuje ribolovne možnosti in finančni prispevek, predvidene s Sporazumom med Evropsko gospodarsko skupnostjo in Republiko Sejšeli o ribolovu v obalnih vodah Sejšelov
on the proposal for a Council regulation on the conclusion of the Protocol setting out, for the period from 18 January 2005 to 17 January 2011, the fishing opportunities and the financial contribution provided for by the Agreement between the European Economic Community and the Republic of Seychelles on fishing off Seychelles
(4a) Finančno nadomestilo ES je treba uporabiti tudi za razvoj obalnega prebivalstva, ki se preživlja z ribištvom, in ustanavljanje majhnih industrijskih obratov za konzerviranje in predelavo rib.
(4a) The EC financial compensation should also be used for the development of coastal populations living on fisheries and the creation of small local fish canning and processing industries.
Predlog Uredbe Sveta o sklenitvi Protokola, ki za obdobje od 18. januarja 2005 do 17. januarja 2011 opredeljuje ribolovne možnosti in finančni prispevek, predvidene s Sporazumom med Evropsko gospodarsko skupnostjo in Republiko Sejšeli o ribolovu v obalnih vodah Sejšelov
Proposal for a Council regulation on the conclusion of the Protocol setting out, for the period from 18 January 2005 to 17 January 2011, the fishing opportunities and the financial contribution provided for by the Agreement between the European Economic Community and the Republic of Seychelles on fishing off Seychelles
Mnenje pripravil Datum razglasitve na zasedanju
Opinion by Date announced in plenary
Nadomeščeni/-a pripravljavec/-ka mnenja
Previous drafts(wo)man
Predlog uredbe Sveta o sklenitvi Protokola, ki za obdobje od 18. januarja 2005 do 17. januarja 2011 opredeljuje ribolovne možnosti in finančni prispevek, predvidene s Sporazumom med Evropsko gospodarsko skupnostjo in Republiko Sejšeli o ribolovu v obalnih vodah Sejšelov
Proposal for a Council regulation on the conclusion of the Protocol setting out, for the period from 18 January 2005 to 17 January 2011, the fishing opportunities and the financial contribution provided for by the Agreement between the European Economic Community and the Republic of Seychelles on fishing off Seychelles
Posvetovanje EP z Odborom regij Datum sklepa na zasedanju
Parliament to consult Committee of the Regions – date decided in plenary
o podjetjih in obdavčevanju v Evropski uniji: enotna konsolidirana davčna osnova za pravne osebe in obdavčevanje matične države za mala in srednje velika podjetja
on taxation of undertakings in the European Union: a common consolidated corporate tax base
EXPLANATORY STATEMENT................................................................................................9
EXPLANATORY STATEMENT..............................................................................................18
– ob upoštevanju delovnih dokumentov Komisije „Enotna konsolidirana davčna osnova za pravne osebe" in „Obdavčevanje matične države za mala in srednje velika podjetja“, izdanih 7. julija 2004, neuradnemu Ekonomsko-finančnemu svetu dne 10. in 11. septembra 2004,
- having regard to the Commission non-papers 'A Common Consolidated EU Corporate Tax Base' and 'Home State Taxation for Small and Medium-Sized Enterprises', issued on 7 July 2004 and presented to the informal Ecofin Council of 10 and 11 September 2004,
– ob upoštevanju neuradnega Ekonomsko-finančnega sveta dne 10. in 11. septembra 2004 iz Scheveningena,
- having regard to the informal Ecofin Council of 10 and 11 September 2004 in Scheveningen,
– ob upoštevanju sporočila „Proti notranjemu trgu brez davčnih ovir“.
- having regard to the communication from the Commission to the Council, the European Parliament and the Economic and Social Committee 'Towards an Internal Market without tax obstacles.
Strategija za zagotavljanje konsolidirane davčne osnove za pravne osebe, ki delujejo v celotni EU, ( KOM(2001)0582 ) Komisije Svetu, Evropskemu parlamentu ter Ekonomsko-socialnemu odboru,
A strategy for providing companies with a consolidated corporate tax base for their EU‑wide activities' ( COM(2001)0582 ) ,
– ob upoštevanju sporočila „Notranji trg brez davčnih ovir za pravne osebe, trenutne pobude in preostali izzivi“ ( KOM(2003)0726 ) Komisije Svetu, Evropskemu parlamentu, Evropskemu ekonomsko-socialnemu odboru,
- having regard to the communication from the Commission to the Council, the European Parliament and the Economic and Social Committee 'An Internal Market without company tax obstacles: achievements, ongoing initiatives and remaining challenges' ( COM(2003)0726 ) ,
– ob upoštevanju Sporočila Komisije spomladanskemu Evropskemu Svetu: „Skupna prizadevanja za gospodarsko rast in nova delovna mesta – Nov začetek za lizbonsko strategijo“ ( KOM(2005)0024 ),
- having regard to the communication from the Commission to the Spring European Council: 'Working Together for Growth and Jobs, A New Start for the Lisbon Strategy' ( COM(2005)0024 ),
– ob upoštevanju integriranih smernic za rast in delovna mesta (2005–2008), vključno s Priporočilom Komisije o gospodarski politiki držav članic in Skupnosti ter Predlogom odločbe Sveta o smernicah politike zaposlovanja držav članic dne 12. maja 2005 ( KOM(2005)0141 – 2005/0057(CNS) ),
- having regard to the Commission communication of 12 April 2005 on Integrated Guidelines for Growth and Jobs (2005-2008), including a Commission recommendation on the broad guidelines for the economic policies of the Member States and the Community and a proposal for a Council decision on guidelines for the employment policies of the Member States ( COM(2005)0141 - 2005/0057(CNS) ),
– ob upoštevanju Resolucije Sveta z dne 14. marca 2002 o Sporočilu Komisije Svetu, Evropskemu parlamentu in Ekonomsko-socialnemu odboru o davčni politiki v Evropski uniji – prednostne naloge za prihodnja leta
- having regard to its resolution of 14 March 2002 on the Commission communication to the Council, the European Parliament and the Economic and Social Committee on tax policy in the European Union
– ob upoštevanju mnenja z dne 16. decembra 2003 o predlogu direktive Sveta o spremembi Direktive 90/435/EGS o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic
- 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
– ob upoštevanju mnenja dne 10. marca 2004 o predlogu direktive Sveta o spremembi Direktive 90/434/EGS dne 23. julija 1990 o skupnem sistemu obdavčitve za združitve, delitve, prenos sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic
- 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
– ob upoštevanju Uredbe Sveta (ES) št. 2157/2001 dne 8. oktobra 2001 o Statutu za evropske družbe
- having regard to Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European Company
UL L 294, 10.11.2001, str.
OJ L 294, 10.11.2001, p.
– ob upoštevanju Direktive Sveta 2001/86/ES dne 8. oktobra 2001 o dopolnitvi Statuta evropske družbe glede udeležbe delavcev
- having regard to Council Directive 2001/86/EC of 8 October 2001 complementing the Statute for a European Company with regard to the involvement of employees in the European company
– ob upoštevanju študije o analizi morebitnih vprašanj v zvezi s konkurenco in diskriminacijo, povezano s pilotnim projektom konsolidacije davčne sheme EU, ki jo je za Statut evropske družbe izvedlo podjetje Deloitte EU Tax Group, dne 18. avgusta 2004 (Taxud/2003/DE/305),
- having regard to the study on an analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company Statute by the Deloitte EU Tax Group of 18 August 2004 (Taxud/2003/DE/305),
– ob upoštevanju raziskave Komisije o evropskem davku dne 10. septembra 2004
- having regard to the Commission's European Tax Survey of 10 September 2004
Raziskava o evropskem davku, delovni dokument št. 3/2004. ,
European Tax Survey, Working Paper No 3/2004. ,
– ob upoštevanju študije „Učinki predlagane Direktive o storitvah na notranjem trgu na pobiranje davkov in davčnim prihodkom v državah članicah EU, raziskovalna študija Avstrijskega inštituta za gospodarstvo, ki jo je naročil Generalni direktorat Evropskega parlamenta za notranjo politiko Unije, Direktorat A – Gospodarska in znanstvena politika (št. projekta 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),
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A6–0386/2005 ),
- having regard to the report of the Committee on Economic and Monetary Affairs ( A6‑0386/2005 ),
A. ker Pogodba o ustanovitvi Evropske skupnosti v členu 94 določa približevanje zakonov, uredb in upravnih določb držav članic, kar vpliva na delovanje notranjega trga,
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. ker je na pomladanskem vrhu marca 2005 Evropska unija določila osnovne smernice za ponovno uvedbo lizbonske strategije, ki temelji na znanju, konkurenčnosti, rasti in zaposlovanju,
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. ker je glede na nove „integrirane smernice“ odprava kakršnih koli ovir, ki motijo pravilno delovanje notranjega trga v zvezi z osnovami za obdavčevanje podjetij, pomemben element konkurenčnosti evropskih podjetij,
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. ker pojavi, kot so gospodarska integracija, prestrukturiranje, čezmejno združevanje in povečanje mednarodne konkurence, pomenijo, da je nujno treba preseči kakršne koli davčne ovire, ki ovirajo dokončno oblikovanje notranjega trga in ekonomske rasti,
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. ker nadaljnji obstoj različnih davčnih osnov za obdavčevanje podjetij ustvarja velike ovire za „čezmejne dejavnosti“ podjetij z upravno in gospodarsko neučinkovitostjo,
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. ker obstoj 25 različnih davčnih sistemov ne povzroča le stroške in neučinkovitosti v evropskih podjetjih, ki se ukvarjajo s čezmejnimi dejavnostmi, ampak povzroča tudi izgube za države članice, ki nastanejo zaradi prevar in davčnih utaj,
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. ker se je treba tveganju presežne fiskalne konkurence med državami članicami glede na obdavčevanje podjetij izogniti in ker se je treba upreti dejavnikom, ki omogočajo izkrivljanje konkurence, ter ker mora pravilno delovanje notranjega trga ustvariti pogoje, v katerih imajo mala in srednje velika podjetja enake konkurenčne pogoje,
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. ker je vprašanje obdavčevanja podjetij na notranjem trgu prav tako pomembno v pravnem smislu, kot kaže povečana stopnja pravnih sporov in postopkov na tem področju, ter ker so sodbe Evropskega sodišča v zvezi z ureditvijo držav članic na področju obdavčevanja podjetij vedno potrdile prepoved diskriminacije in omejevanja in ker je treba začeti obravnavati pravne negotovosti, izhajajoče iz dejstva, da bi lahko skupna konsolidirana davčna osnova za pravne osebe (CCCTB) (kot bo morda sprejeta v okviru okrepljenega sodelovanja) veljala tudi za podjetja in podružnice, ustanovljene v državah, ki ne želijo sprejeti skupne konsolidirane davčne osnove,
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. ker je pristop, ki ga je sprejela Komisija v dveh delovnih dokumentih v zvezi z uvajanjem enotne konsolidirane davčne osnove za pravne osebe ter zaradi načela obdavčevanja matične države za mala in srednje velika podjetja v celoti uravnotežen ter določa najbolj primerne rešitve za velika podjetja ter za mala in srednje velika podjetja,
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. ker namen enotne konsolidirane davčne osnove za pravne osebe ne sme biti zmanjševanje stopnje obdavčevanja in ne uvajanje najnižje ali skupne stopnje, ampak mora biti usmerjen k ustvarjanju enotne davčne metode na evropski ravni za podjetja, ki delujejo pri čezmejnih dejavnosti in so ustanovljena v najmanj dveh državah članicah, metode, ki bo bolj učinkovita in ugodna za vlaganje,
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. ker je predlog Komisije za pilotni projekt, ki temelji na sistemu obdavčevanja matične države, stvarno in učinkovito sredstvo za zmanjševanje stroškov usklajevanja ter odpravljanja fiskalnih in upravnih preprek, ki vplivajo na dejavnosti malih in srednje velikih podjetij, ter ker tak sistem uvaja bistveno poenostavitev, s čimer mora lastnik malega ali srednje velikega podjetja, če želi delovati prek notranjega trga, poznati in upoštevati le nacionalne davčne predpise,
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. ker je lahko oblikovanje skupne konsolidirane davčne osnove nesmiselno, če le-ta ni učinkovita, pregledna in konkurenčna,
L. whereas the creation of a common consolidated tax base can be of no value if it is not efficient, transparent and competitive,
4. ponovno poudarja, da je na področju obdavčevanja podjetij nujno tesno sodelovanje med državami članicami, da se odpravi davčne ovire, povezane s posebnimi težavami, kot so:
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:
­ čezmejne izgube,
­ cross-border offsetting of profits and losses,
­ cene prenosa proizvodov v davčne namene,
­ transfer pricing for tax purposes,
­ dejavnosti združevanja in nakupa,
­ merger and acquisition operations,
­ dejavnosti čezmejnega prestrukturiranja in izplačilo dividend med povezanimi podjetji;
­ cross-border restructuring operations and the payment of dividends between affiliated companies;
7. obžaluje dejstvo, da nekatere države članice še vedno zavračajo potrebo po tesnejšem sodelovanju na področju davčnih zadev, še zlasti glede davčne ureditve, ki velja za podjetja, ob upoštevanju, da je usklajevanje med državami članicami glede obdavčevanja podjetij eno od sredstev, določenih v integriranih smernicah za izvajanje nove lizbonske strategije;
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;
8. poudarja pomembnost sprejetja enotne konsolidirane davčne osnove, ki bo izpolnjevala zahteve po večji vključenosti na notranji trg; podpira predlog Komisije; ter je prepričan, da je uvedba enotne konsolidirane davčne osnove za pravne osebe, ki so ustanovljena v najmanj dveh državah članicah – osnova, ki omogoča določanje obdavčljivega prihodka, glede na skupne predpise, določene na evropski ravni in ki veljajo za posamezne skupine podjetij – najboljši način za učinkovito odpravo davčnih ovir, s katerimi imajo podjetja pri čezmejnih dejavnostih težave;
Stresses the importance of adopting a common consolidated tax base which will fulfil the requirement of greater integration in the internal market; supports the Commission proposal and is convinced that the introduction of a common consolidated tax base for companies established in at least two Member States - a base which will make it possible to determine the taxable revenue according to a set of common rules defined at European level and applicable to an individual group of companies - is the best way of tackling effectively the tax obstacles hampering companies' cross-border activities;
­ odprava ovir, ki jih povzročajo različni nacionalni davčni sistemi,
- the removal of the barriers set up by different national tax systems,
­ upravna poenostavitev in zmanjševanje birokratskega bremena ter stroškov usklajevanja,
- administrative simplification and a reduction in the burden of bureaucracy and in compliance costs,
­ ustvarjanje enotnih pogojev za enakopravno obravnavo podjetij, ki so ustanovljena v različnih državah članicah,
- the creation of common conditions of equal treatment for companies which are established in various Member States,
­ odprava težav zrcalnih slik dvojnega obdavčevanja in davčne utaje;
- the removal of the mirror-image problems of double taxation and tax evasion;
13. zagovarja postopni pristop z začetno uvedbo izbirne enotne konsolidirane davčne osnove – ki podjetjem omogoča izbiro med obstoječo nacionalno davčno osnovo in evropsko davčno osnovo – ki ji v srednjem delu sledi ocenjevanje in preverjanje priporočljivosti prehoda na sistem obvezne enotne konsolidirane davčne osnove;
Advocates a step-by-step approach, with the initial introduction of an optional common consolidated tax base - which will leave enterprises the choice between existing national tax bases and a European tax base - followed by an assessment in the medium term to examine the advisability of moving to a compulsory common consolidated tax base;
­ enotna davčna načela, ki se na evropski ravni uporabljajo kot referenčna točka,
­ the common tax principles used as a reference point at European level,
­ vse predpise in mehanizme, potrebne za opredelitev enotne davčne osnove,
­ all the rules and mechanisms needed to define a common European tax base,
­ predpise, povezane s postopki za izvajanje konsolidacije za skupine podjetij,
­ the rules relating to the procedures for implementing consolidation for groups of companies,
­ povezavo med pravnimi postopki in postopki obračunavanja davka, to je računovodskimi načeli, ki podpirajo določevanje obdavčljivega prihodka za davčne namene,
­ the link between companies' legal and tax accounting operations, that is the accounting principles underlying the determination of taxable revenue for tax purposes,
­ mehanizme za porazdelitev davčnega donosa, ki izhaja iz enotne konsolidirane davčne osnove, ki jo med zadevnimi državami članicami izbere skupina podjetij;
­ 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;