natgillin/translations-raw huggingface dataset:
Poročevalka v tem oziru poudarja, da ima prehodna ureditev prednost, ker razlike v stopnjah DDV nanjo nimajo nobenega vpliva, saj ima blago v državi porekla ničelno stopnjo in je obdavčeno po veljavni stopnji v državi potrošnje.
In this regard, your rapporteur stresses that the transitional system has the advantage that it is totally unaffected by differences in VAT rates, as goods are zero rated in the country of origin, and taxed at the rate in force in the country of consumption.
Poleg tega lahko , kot poudarja študija družbe Copenhagen Economics, uporaba znižanih stopenj DDV prinese posebne koristi v skrbno izbranih sektorjih, kot so storitve, ki se zagotavljajo na lokalni ravni .
Moreover, as the Copenhagen Economics Study underlines, there may be specific benefits from operating a reduced VAT in carefully targeted sectors, such as locally supplied services.
Nesporno je, da različne stopnje DDV, ki veljajo za storitve, ki se zagotavljajo na lokalni ravni , ne zadevajo delovanja notranjega trga .
It is undisputed that different VAT rates applied to locally supplied services are of no concern for the functioning of the internal market .
Poročevalka zato z zadovoljstvom ugotavlja, da se Komisija strinja z mnenjem o obstoju manevrskega prostora za to, da se državam članicam daje več samostojnosti pri določanju znižanih stopenj za lokalne storitve, ki se ne morejo zagotavljati iz oddaljenega kraja .
Your rapporteur is therefore satisfied to learn that the Commission shares the view there is room for manoeuvre to grant more autonomy to the Member States in setting reduced rates for local services which cannot be delivered from a remote location .
Za boj proti brezposelnosti je to treba dovoliti državam članicam, ki to želijo.
In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed.
Znižanje lahko zmanjša tudi spodbudo za zadevna podjetja, da se pridružijo ali pa ostanejo v okviru sive ekonomije.
That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.
Vendar je tako znižanje stopnje DDV lahko tvegano za nemoteno delovanje notranjega trga in za davčno nevtralnost.
However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality.
Zato je treba pripraviti določbe za postopek spremljanja, ki se uvede za določeno in zadosti dolgo obdobje, tudi po letu 2010, da se lahko oceni vpliv nižjih stopenj za storitve, ki se opravljajo na lokalni ravni.
Provision should therefore be made for a monitoring procedure to be introduced for a period that is fixed but sufficiently long, also beyond 2010, so that it is possible to assess the impact of the reduced rates applied to locally supplied services.
Področje uporabe takšnega ukrepa mora biti natančno določeno, da se lahko preverja in omeji.
In order to make sure that such a measure remains verifiable and limited, its scope should be closely defined.
Nekaj pomislekov glede aktualne razprave o znižanih stopnjah DDV
Some considerations on the current debate on the VAT reduced rates
Države članice morajo za zmanjšanje negotovosti ter v skladu z načeli dobrega upravljanja in subsidiarnosti do 31. decembra 2010 skleniti, ali se tako imenovana "dokončna" ureditev dokončno opusti.
In order to reduce uncertainties, and in line with the principles of good administration and subsidiarity, Member States should take a decision before 31 December 2010 on whether the so-called "definitive" system should be definitely abandoned.
Komisija se na osnovi študije Copenhagen Economics sklicuje na možne načine za spremembo določenega števila ciljev k racionalizaciji in ustvarjanju bolj povezane in učinkovite strukture znižanih stopenj v Skupnosti.
The Commission, based on the Copenhagen Economics Study, refers to possible ways to translate a certain number of objectives towards streamlining and making more coherent and efficient the architecture for reduced rates in the Community.
Lahko se dovoli zelo nizka stopnja za najnujnejše blago in storitve , kot je hrana; druga stopnja pa bi se lahko uporabljala v druge namene , ki niso osnovne potrebe, vendar zaslužijo preferencialno obravnavo zaradi drugih razlogov (na primer kulturni in izobraževalni razlogi, javni prevoz, zaposlovanje, energetika in okolje itd.).
These possible ways are: to allow for a very low rate for goods and services of first necessity such as food; and a second rate could be used for other purposes that are not basic needs but that are felt deserving of preferential treatment for other reasons (e.g. cultural and educational reasons, public transport, employment, energy and environment, etc).
Če pustimo ob strani neločljive težave s tem, katere stopnje ter za katero blago in storitve morajo veljati, in upoštevamo, da tako imenovana "dokončna" ureditev DDV ne bo sprejeta v bližnji prihodnosti, je treba državam članicam dovoliti, da ohranijo stopnjo prožnosti glede načina uporabe obdavčenja za dopolnitev drugih politik, zlasti, če za razlike v stopnjah ni argumentov enotnega trga.
Putting aside the inherent difficulties what such rates and for which good and services should they apply, and bearing in mind that the so-called "definitive" VAT system is not going to be in place in a foreseeable future, the Member States should be allowed to keep a degree of flexibility on how to use taxation to supplement other polices, especially where there is no single market arguments against rate differences.
To gotovo velja za lokalne storitve, ki se jih ne da zagotavljati iz oddaljenega kraja.
This is certainly the case of local services which cannot be delivered from a remote location.
V skladu z načelom subsidiarnosti in po sprejetju sklepa o dokončni ureditvi za obdavčenje transakcij znotraj Skupnosti do konca leta 2010, bi morala biti državam članicam omogočena uporaba znižane stopnje DDV za:
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010, Member States should be able to apply reduced VAT rates:
· upoštevanje ekonomskih in socialnih vidikov, da bodo osnovno blago in storitve dostopni vsakemu državljanu,
· for economic or social considerations to make basic goods and services affordable for every citizen;
· okrepitev obstoja in ohranjanje storitev, ki se opravljajo na lokalni ravni, pa tudi njihove vloge v formalnem gospodarstvu.
· to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy.
Uvedbo kakršne koli dokončne ureditve, v kateri države članice na osnovi manevrskega prostora, ki ga bodo imele v smislu določanja diferenciranih stopenj DDV, mora spremljati in voditi upoštevanje poenostavitve in preglednosti.
The introduction of any definitive system, where Member States, on the basis of the margin of manoeuvre that they will enjoy in terms of fixing differentiated VAT rates, must be accompanied and guided by considerations of simplicity and transparency.
Ker na ravni Sveta poteka razprava o znižanih stopnjah DDV, države članice še naprej do 31. decembra 2010 koristijo ugodnosti iz odstopanj, ki veljajo za znižane stopnje, kot je Komisija zapisala v svojem predlogu, ki ga poročevalka v celoti podpira.
Since the debate on the VAT reduced rates is currently going on at the Council's level, it is only normal that the new Member States continue to benefit until 31 December 2010 from a derogation to apply the reduced rates, as proposed by the Commission, a proposal that your rapporteur fully supports.
Začasne določbe o stopnjah DDV
Temporary provisions concerning rates of VAT
o predlogu Uredbe Sveta o spremembi Uredbe (ES) št. 1782/2003 o skupnih pravilih za sheme neposrednih podpor v okviru skupne kmetijske politike in o uvedbi nekaterih shem podpor za kmete ter Uredbe (ES) št. 1698/2005 o podpori za razvoj podeželja iz Evropskega kmetijskega sklada za razvoj podeželja (EKSRP)
on the proposal for a Council regulation amending Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and Regulation (EC) No 1698/2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD)
– ob upoštevanju predloga Komisije Svetu ( KOM(2007)0484 ),
– having regard to the Commission proposal to the Council ( COM(2007)0484 ),
– ob upoštevanju tretjega pododstavka člena 37(2) Pogodbe o ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6-0283/2007 ),
– having regard to Article 37, paragraph 2, third subparagraph, of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0283/2007 ),
– ob upoštevanju poročila Odbora za kmetijstvo in razvoj podeželja ( A6-0470/2007 ),
– having regard to the report of the Committee on Agriculture and Rural Development ( A6‑0470/2007 ),
(1a) Navzkrižna skladnost se je že izkazala za zelo pomemben instrument spremenjene skupne kmetijske politike pri utemeljevanju stroškov.
(1a) Cross-compliance has already proven to be a very important instrument under the reformed Common Agricultural Policy as regards justifying expenditure.
Navzkrižna skladnost kmetom ne nalaga novih obveznosti, prav tako jim zaradi skladnosti ne daje pravice do novih plačil.
Cross-compliance does not impose new obligations on farmers, nor does it entitle them to new payments following their compliance.
Skladnost z zakonodajo Skupnosti na področju okolja, varne hrane in dobrega počutja živali preprosto vzpostavlja povezavo med neposrednimi plačili kmetom in javnimi storitvami, ki jih nudijo družbi kot celoti.
It simply establishes a link between direct payments made to farmers and the public services they render to society as a whole by complying with Community legislation in the field of environment, food safety and animal welfare.
Zahteve zakonodaje ES so v primerjavi s standardi, ki veljajo drugod po svetu, običajno zelo stroge.
The requirements of EC legislation are generally very strict compared to standards which apply elsewhere in the rest of the world.
(1b) Glede na vrednost, ki jo EU pripisuje tem visokim standardom, je reforma skupne kmetijske politike njen prvi steber učinkovito spremenila v dejansko politiko za razvoj podeželja, saj so kmetje nagrajeni za zagotavljanje javnih storitev, namesto da bi prejemali brezpogojna plačila, povezana s proizvodnjo.
(1b) Given the value the EU places on these high standards, the reformed Common Agricultural Policy has effectively transformed the first pillar of the policy into a de facto rural development policy, as farmers are being rewarded for supplying public services, rather than receiving unconditional payments linked to production.
Za uresničitev ciljev navzkrižne skladnosti je potrebno celovito razumevanje sistema in sodelovanje kmetov; tega pa trenutno primanjkuje zaradi strahu, ki ga je veljavna ureditev povzročila na ravni kmetij.
To meet the objectives of the cross-compliance system, the full understanding of the system and co-operation of farmers are required - something which is currently lacking, because of the fear which the regime has generated at farm level.
V bolje obveščenem kmetijskem sektorju bi bilo lažje doseči skladnost.
A better informed farm sector would find compliance easier.
Vseeno pa je razumevanje podrobnosti iz 18 posebnih direktiv in uredb EU velik problem ne le za kmete, temveč tudi za pristojne organe.
However, understanding the details of 18 specific EU Directives and Regulations presents huge problems not just for farmers, but also Member State competent authorities.
UVODNA IZJAVA 1 C (novo)
RECITAL 1 C (new)
(1c) Z navzkrižno skladnostjo je plačilo podpore kmetom povezano s skladnostjo z 18 različnimi direktivami in uredbami EU.
(1c) Cross-compliance has linked the payment of support to farmers to complying with 18 different EU Directives and Regulations.
Nadzor nad navzkrižno skladnostjo je že po naravi zapleten.
By its very nature, the monitoring of cross-compliance is complex.
T sistem namreč zahteva, da tisti, ki izvajajo preverjanje, v celoti razumejo kmetovanje in so seznanjeni z različnimi kmetijskimi sektorji.
The system of cross-compliance requires that those carrying out the checks have a full understanding of farming and are familiar with the different sectors of farming.
Ustrezno usposabljanje oseb, ki izvajajo inšpekcije kmetovih dejavnosti, je ključnega pomena.
Adequate training for those carrying out inspection of farmers' activities is vital.
Poleg tega morajo imeti inšpektorji možnost lastne presoje pri upoštevanju nesezonskih in nenadnih dejavnikov, ki brez kmetove krivde ogrožajo popolno skladnost.
In addition, inspectors should have the discretion to take into account un-seasonal and sudden factors which mitigate against full compliance - due to no fault of the farmer.
UVODNA IZJAVA 1 D (novo)
RECITAL 1 D (new)
(1d) Sistem navzkrižne skladnosti in/ali skupna kmetijska politika bosta v prihodnosti verjetno zahtevala dodatno prilagajanje, saj raven plačil zdaj ni vedno sorazmerna s prizadevanji zadevnih kmetov za skladnost, ker so plačila še vedno zelo odvisna od pretekle porabe.
(1d) The cross-compliance system and/or the Common Agricultural Policy will probably require further adjustment in the future, as currently the level of payments does not always seem to be in balance with the compliance efforts made by the farmers concerned, because payments still depend to a large extent on historic spending.
Zlasti zakonodaja o dobrem počutju živali je za živinorejce najbolj obremenjujoča, kar pa se ne odraža pri višini plačil, ki jih prejemajo.
In particular animal welfare legislation is obviously most burdensome for livestock farmers, which is not reflected in the level of their payments.
Če pa uvoženi proizvodi izpolnjujejo iste standarde za dobro počutje živali, ne bi bilo treba izplačevati nadomestil kmetom za njihovo skladnost z zakonodajo Skupnosti na tem področju.
However, if imported products met the same animal welfare standards, then there would be no need to compensate farmers for their compliance with Community legislation in this field.
Komisija si mora zato prizadevati za priznanje netrgovinskih vprašanj kot uvoznih meril pri pogajanjih STO.
The Commission should therefore strive for recognition of the non-trade concerns as import criteria within the WTO negotiations.
UVODNA IZJAVA 1 E (novo)
RECITAL 1 E (new)
(1e) Stalno si je treba prizadevati za poenostavitev, izboljšanje in uskladitev sistema navzkrižne skladnosti.
(1e) Continuous effort should be put into the simplification, improvement and harmonisation of the cross-compliance system.
Zato mora Komisija vsaki dve leti predložiti poročilo o uporabi tega sistema.
Therefore the Commission should present a report on the application of the cross-compliance system every two years.
UVODNA IZJAVA 1 F (novo)
RECITAL 1 F (new)
(1f) Zmanjšano upravno breme, usklajeno preverjanje, združevanje pregledov tudi znotraj Evropskih institucij in pravočasna plačila bi povečali splošno podporo kmetov sistemu navzkrižne skladnosti in s tem tudi učinkovitost politike.
(1f ) Reduced administrative burdens, harmonised checks, amalgamation of checks, including within the European institutions, and timely payments would increase the overall support among farmers for the cross-compliance system and so increase the effectiveness of the policy.
Treba je poskusiti najti pravilno ravnotežje med potrebnim preverjanem za zagotavljanje kakovosti in proizvodnimi zahtevami proizvajalcev.
An attempt should be made to strike a correct balance between necessary checks to ensure quality and the production requirements of producers.
To na primer vključuje usklajevanje ali združevanje preverjanj znotraj evropskih institucij, zlasti na podlagi nedavno zabeleženega porasta neusklajenih preverjanj med njimi (Komisija, Računsko sodišče itd.).
This includes, for example, coordination or amalgamation of checks within the European institutions, particularly on the basis of the recently observed increase in uncoordinated checks within the latter (Commission, Court of Auditors, etc.).
UVODNA IZJAVA 1 G (novo)
RECITAL 1 G (new)
(1g) Za spodbujanje skladnosti je ključna vnaprejšnja napoved.
(1g) In the spirit of wanting to promote compliance, advance notice is essential.
Prav tako je treba pomagati kmetom, med katerimi imajo številni le delno časovno obveznost, da se pripravijo na inšpekcijo.
It is also required to assist farmers, many of whom are part-time operators, to prepare for inspections.
Nenapovedano preverjanje ne spada v sistem, saj povzroča nesorazmeren, a upravičen strah med kmeti glede celotne ureditve navzkrižne skladnosti.
Unannounced checks have no real place in the system, as they contribute to a disproportionate but valid sense of fear among farmers about the overall cross-compliance regime.
Kjer obstaja sum za „namerno in resno goljufijo“, je treba uporabiti druge načine napada, med drugim tudi domačo zakonodajo države članice.
Where "deliberate and serious fraud" is suspected, other means of attack, including Member State domestic law, should be used.
Nenapovedano preverjanje je treba izvajati na podlagi dobrih obveščevalnih podatkov pristojnega organa, da na določeni kmetiji obstaja resen problem.
When unannounced checks are carried out they should be done on the basis of good intelligence of the competent authority that a serious problem exists in a given farm.
Hkrati pa ne sme biti ogrožena učinkovitost pregleda na kraju samem.
At the same time the effectiveness of the on-the-spot checks should not be jeopardised.
UVODNA IZJAVA 1 H (novo)
RECITAL 1 H (new)
(1h) Za zmanjšanje bremena kmetov je treba države članice in Evropske institucije spodbujati, da omejijo število pregledov na kraju samem in število nadzornih agencij brez poseganja v določbe Uredbe Komisije (ES) št. 796/2004 z dne 21. aprila 2004 o podrobnih pravilih za izvajanje navzkrižne skladnosti, modulacije in integriranega upravnega in kontrolnega sistema, predvidenih z Uredbo Sveta (ES) št. 1782/2003 1 .
(1h) In order to limit the burden on farmers, Member States and the European institutions should be encouraged to keep both the number of on-the-spot checks and the number of controlling agencies to a minimum, without prejudice to the provisions of Commission Regulation (EC) No 796/2004 of 21 April 2004 laying down detailed rules for the implementation of cross-compliance, modulation and the integrated administration and control system provided for in Council Regulation (EC) No 1782/2003 1 .
Zato je treba državam članicam omogočiti, da opravijo najmanjši odstotek preverjanj na ravni plačilne agencije.
Member States should therefore be allowed to perform the minimum control percentage at the level of the paying agency.
Poleg tega je treba države članice in evropske institucije spodbujati k sprejetju dodatnih ukrepov za zmanjšanje števila oseb, ki izvajajo kontrole, za zagotovitev njihove ustrezne usposobljenosti in omejitev obdobja, v katerem je mogoče opraviti pregled na kraju samem na posamezni kmetiji, na največ en dan.
Further, Member States and the European institutions should be encouraged to take additional measures to limit the number of persons carrying out the controls, to ensure that they are properly trained and to limit the period during which an on-the-spot check may be carried out on a particular farm to a maximum of one day.
Komisija mora državam članicam pomagati pri izpolnjevanju zahtev za celosten izbor vzorcev.
The Commission should assist Member States in meeting the requirements for integrated sample selections.
Izbor vzorcev za pregled na kraju samem je treba opraviti neodvisno od določenih najmanjših odstotkov kontrol, kot je določeno na podlagi posebne zakonodaje s področja navzkrižne skladnosti.
Sample selection for on-the-spot checks should be carried out independently from specific minimum control percentages as provided for under the specific legislation falling within the scope of cross-compliance.
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 972/2007 (UL L 216, 21.08.07, str.
Regulation as last amended by Regulation (EC) No 972/2007 (OJ L 216, 21.8.2007, p.
Treba je poskusiti najti pravilno ravnotežje med potrebnim preverjanjem za zagotavljanje kakovosti in proizvodnimi zahtevami proizvajalcev.
An attempt should be made to strike a correct balance between necessary checks to ensure quality and the production requirements of producers.
V skladu s tem bi morale države članice pa tudi Evropske institucije izvajati le preverjanje, ki je dejansko potrebno.
With this in mind, not only Member States but the European institutions too should only perform those checks which are genuinely necessary.
UVODNA IZJAVA 1 I (novo)
RECITAL 1 I (new)
(1i) Upravni pregledi in pregledi na kraju samem iz Uredbe (ES) št. 796/2004 se izvajajo na način, ki zagotavlja učinkovito preverjanje skladnosti s pogoji za dodelitev podpore ter zahtev in standardov, ki se nanašajo na navzkrižno skladnost.
(1i) Administrative and on-the-spot checks as set out in Regulation (EC) No 796/2004 are conducted in such a way as to ensure effective verification of compliance with the terms under which aids are granted, and of the requirements and standards relevant for cross-compliance.
Ti morajo biti dopolnjujoči v okviru obstoječega integriranega upravnega in kontrolnega sistema, da bi preprečili podvojevanje in omogočili izvedbo celotnega preverjanja v enem obisku.
These need to be made complementary under the existing integrated administration and control system, in order to prevent duplication and enable all the checks to be conducted in a single visit.
UVODNA IZJAVA 1 J (novo)
RECITAL 1 J (new)
(1j) Države članice morajo zagotoviti, da kmetje ne bodo dvakrat kaznovani (zmanjšanje plačil ali ukinitev plačil ter denarna kazen po ugotovitvi neskladnosti z zadevno nacionalno zakonodajo) za isti primer neskladnosti.
(1j) Member States should ensure that farmers are not punished twice (reduction or exclu sion of payments, as well as a fine following non-compliance with the relevant national legislation) for the same case of non-compliance.
UVODNA IZJAVA 1 K (novo)
RECITAL 1 K (new)
(1k) Zmanjšanje plačil v primeru neskladnosti s pravili, obveznostmi in zahtevami navzkrižne skladnosti je različno, če je neskladnost posledica zavestnega dejanja ali rezultat malomarnosti.
(1k) The reductions in payments applicable in cases of non-compliance with cross-compliance rules, obligations and requirements differ, depending on whether non-compliance is deemed an intentional act or the result of negligence.
Prav tako mora biti zmanjšanje sorazmerno s pomenom dejavnosti, zaradi katere je na kmetiji prišlo do neskladnosti, zlasti če na kmetiji pridelujejo različne kulturne rastline in gojijo živino.
In the same way, those reductions should be proportionate to the importance of the sphere of activity concerned by the non-compliance at the farm holding, particularly where this is a mixed crop and stock farming holding.
(2) Člen 44(3) Uredbe Sveta (ES) št. 1782/2003 določa, da kmetje z enotami rabe ali poljinami, ki ustrezajo do pomoči upravičenim hektarom, razpolagajo najmanj 10 mesecev.
(2) Article 44(3) of Council Regulation (EC) No 1782/2003 provides that farmers shall keep at their disposal for a period of at least 10 months the parcels corresponding to the eligible hectare.
Izkušnje kažejo, da zaradi tega pogoja obstaja tveganje za velike ovire pri delovanju trga z zemljo in da ustvarja znatno upravno breme za kmete in upravne službe.
Experience shows that this condition risks putting high constraints on the functioning of the land market and creates significant administrative workload for the farmers and the administrative services.
Zmanjšanje časovnega roka ne bo ogrozilo upravljanja obveznosti navzkrižne skladnosti.
A reduction of the time period would not jeopardise the management of the cross-compliance obligations.
Prav tako je treba tudi določiti datum, na katerega morajo biti enote rabe ali poljine na razpolago kmetom, da se izogne dvojnim zahtevkom za isto zemljišče.
On the other hand, it is also necessary to establish a date where the parcels should be at the farmer's disposal to avoid double claims for the same land.