natgillin/translations-raw huggingface dataset:
Tako bi na primer nemška davčna uprava lahko imela elektronski dostop do podatkov podjetja s sedežem v Belgiji, če bi bilo to podjetje davčni zavezanec v Nemčiji.
For example, under this proposal, German tax authorities would in future be permitted to electronically access data of a company established in Belgium if it became taxable in Germany.
S tem bi se prvič omogočilo, da bi imela država članica elektronski vpogled v davčne transakcije podjetja s sedežem v drugi državi članici.
This would for the first time create the possibility for a Member State to gain electronic access to the tax operations of a company established in another Member State.
Težko si je predstavljati, kako bi bil mogoč elektronski dostop do nekaterih podatkov, ne da bi bili pri tem vidni drugi podatki, ki niso povezani z davčnimi transakcijami.
It is difficult to imagine how electronic access to specific data is possible without at the same time consulting data that is not relevant to the tax operation in question.
Čeprav ni mogoče zanikati, da se je treba učinkovito boriti proti goljufijam, to ne more upravičiti tako obsežnih čezmejnih pooblastil za poseganje v gospodarske svoboščine podjetij.
Whilst your rapporteur recognises that it is necessary to combat fraud efficiently, this cannot justify such sweeping cross-border rights to encroach on the economic freedoms of companies.
Potrebno je ustrezno ravnovesje med bojem proti goljufijam na eni strani in varstvom podatkov na drugi strani.
There must be an appropriate balance between the objective of combating fraud on the one hand and the objective of protecting data on the other hand.
Komisija prav tako ni utemeljila, zakaj je potreben tako obsežen poseg.
The Commission has also not explained why such far-reaching intervention is deemed necessary.
Člen 167a – odstavek 2 – uvodni del
Article 167a – paragraph 2 – introductory part
Države članice lahko v okviru izbirne ureditve določijo, da mora davčni zavezanec, kadar so izpolnjeni naslednji pogoji, odloži pravico do odbitka, dokler dobavitelju DDV ni plačan:
Member States may provide within an optional scheme that taxable persons must, when the following conditions are met, postpone the right of deduction until the VAT has been paid to the supplier:
Države članice v okviru izbirne ureditve določijo, da morajo davčni zavezanci, ko so izpolnjeni naslednji pogoji, uveljavljanje pravice do odbitka odložiti, dokler dobavitelju ali izvajalcu ni plačan DDV:
Member States shall provide within an optional scheme that taxable persons must, when the following conditions are met, postpone the right of deduction until the VAT has been paid to the supplier:
Ker je postal računovodski sistem na podlagi prejemkov in plačil obvezen za mala in srednja podjetja, bo dejansko deloval kot gospodarski ukrep za spodbujanje njihovega poslovanja, kar je zlasti upravičeno glede na sedanjo gospodarsko krizo.
The accounting system based on receipts and payments, having become compulsory for SMEs, will effectively be an economic measure encouraging transactions by them, something which is eminently justifiable in the context of the current economic crisis.
Ta ukrep bo tudi bolj v skladu s ciljem Akta za mala podjetja.
This measure will also be more in line with the objective of the SBA.
Za shranjevanje računa veljajo pravila, ki se uporabljajo v državi članici , v kateri ima davčni zavezanec sedež podjetja ali stalno poslovno enoto, iz katere opravi dobavo, če takšnega sedeža ali stalne poslovne enote nima, pa država članica , v kateri ima stalno prebivališče ali običajno prebiva ali se je kakor koli dolžan identificirati za namene DDV.“
The storage of an invoice shall be subject to the rules applying in the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes.
Za shranjevanje računov velja pravo države članice , v kateri ima davčni zavezanec sedež podjetja ali stalno poslovno enoto, iz katere opravi dobavo, če takšnega sedeža ali stalne poslovne enote nima, pa pravo države članice , v kateri ima stalno prebivališče ali običajno prebiva ali se je kakor koli dolžan identificirati za namene DDV.“
The law applicable to the storage of invoices shall be that of the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, the law of the Member State in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes
Gre za pojasnitev, saj lahko „shranjevanje računa“ pomeni ne le izbrano metodo in sredstvo, temveč tudi obdobje shranjevanja.
For clarification, since 'the storage of an invoice' can mean not only the method and support selected but also the period of storage.
Davčni zavezanec zagotovi shranjevanje računov za obdobje šestih mesecev.“
The taxable person shall ensure the storage of invoices for a period of six years.
Davčni zavezanec zagotovi shranjevanje računov za obdobje najmanj šestih mesecev.“
The taxable person shall ensure the storage of invoices for a period of at least six years.
Ta člen je treba razlagati ob upoštevanju tretjega odstavka člena 244, saj je obdobje šestih let splošno veljavna minimalna doba, obenem pa lahko posamezna država članica glede na svojo prakso določi daljša obdobja (v Romuniji na primer pomoč pri gradnji objektov traja 20 let, tako da je treba račune shraniti za najmanj 20 let).
This article must be interpreted in the light of the third paragraph of Article 244, six years being the minimum period generally applicable, while each Member State is allowed to specify longer periods in the light of its own practices (in Romania for example, the period of aid for building being 20 years, the storage period may be no less than 20 years).
Skupni sistem davka na dodano vrednost v zvezi s pravili za izstavljanje računov
Common system of value added tax as regards the rules on invoicing
Burkhard Balz, Sharon Bowles, Udo Bullmann, Pascal Canfin, Nikolaos Chountis, George Sabin Cutaş, Leonardo Domenici, Derk Jan Eppink, Diogo Feio, Markus Ferber, Elisa Ferreira, Vicky Ford, José Manuel García-Margallo y Marfil, Jean-Paul Gauzès, Sylvie Goulard, Enikő Győri, Othmar Karas, Wolf Klinz, Jürgen Klute, Rodi Kraca-Cagaropulu (Rodi Kratsa-Tsagaropoulou), Astrid Lulling, Hans-Peter Martin, Ivari Padar, Antolín Sánchez Presedo, Olle Schmidt, Edward Scicluna, Peter Simon, Peter Skinner, Theodor Dumitru Stolojan, Kay Swinburne, Marianne Thyssen, Ramon Tremosa i Balcells
Burkhard Balz, Sharon Bowles, Udo Bullmann, Pascal Canfin, Nikolaos Chountis, George Sabin Cutaş, Leonardo Domenici, Derk Jan Eppink, Diogo Feio, Markus Ferber, Elisa Ferreira, Vicky Ford, José Manuel García-Margallo y Marfil, Jean-Paul Gauzès, Sylvie Goulard, Enikő Győri, Othmar Karas, Wolf Klinz, Jürgen Klute, Rodi Kratsa-Tsagaropoulou, Astrid Lulling, Hans-Peter Martin, Ivari Padar, Antolín Sánchez Presedo, Olle Schmidt, Edward Scicluna, Peter Simon, Peter Skinner, Theodor Dumitru Stolojan, Kay Swinburne, Marianne Thyssen, Ramon Tremosa i Balcells
o novi digitalni agendi za Evropo: 2015.eu
on a new Digital Agenda for Europe: 2015.eu
PREDLOG RESOLUCIJE EVROPSKEGA PARLAMENTA.....................................................4
MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION............................................3
MNENJE Odbora za notranji trg in varstvo potrošnikov .........................23
OPINION of the Committee on the Internal Market and Consumer Protection 22
MNENJE Odbora za kulturo in izobraževanje ..................................................27
OPINION of the Committee on Culture and Education ..............................26
– ob upoštevanju sporočila Komisije Svetu, Evropskemu parlamentu, Evropskemu ekonomsko-socialnemu odboru in Odboru regij z naslovom Poročilo o digitalni konkurenčnosti Evrope.
– 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 ‘Europe's Digital Competitiveness Report.
Glavni dosežki strategije i2010 v obdobju 2005–2009 ( KOM(2009)0390 ),
Main achievements of the i2010 strategy 2005-2009’ ( COM(2009)0390 ),
– ob upoštevanju sporočila Komisije Evropskemu parlamentu, Svetu, Evropskemu ekonomsko-socialnemu odboru in Odboru regij o čezmejnem e-trgovanju med podjetji in potrošniki v EU ( KOM(2009)0557 ),
– having regard to the Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions entitled ‘Cross-Border Business to Consumer e-Commerce in the EU’ ( COM(2009)0557 );
– ob upoštevanju svoje resolucije z dne 14. februarja 2007 o evropski politiki radijskega spektra
– having regard to its resolution of 14 February 2007 - Towards a European policy on the radio spectrum
– ob upoštevanju svoje resolucije z dne 19. junija 2007 o oblikovanju evropske politike na širokopasovnem področju
– having regard to its resolution of 19 June 2007 on building a European policy on broadband
– ob upoštevanju poročila Odbora za industrijo, raziskave in energetiko ter mnenj Odbora za notranji trg in varstvo potrošnikov in Odbora za kulturo in izobraževanje ( A7-0066/2010 ),
– having regard to the report of the Committee on Industry, Research and Energy and the opinions of the Committee on the Internal Market and Consumer Protection and the Committee on Culture and Education ( A7-0066/2010 ),
A. ker so informacijske in komunikacijske tehnologije (IKT) prodrle v praktično vse pore našega življenja in so neločljivo povezane z našo željo po uspešnem in konkurenčnem gospodarstvu, ohranitvi okolja in bolj demokratični, odprti in vključujoči družbi,
A. whereas Information and Communication Technologies (ICT) permeate virtually all aspects of our lives and are inextricably linked with our desire for a prosperous and competitive economy, for the preservation of our environment, and for a more democratic, open, inclusive society,
B. ker mora Evropa prevzeti vodilno vlogo pri ustvarjanju in uporabi IKT ter državljanom in podjetjem v Evropi zagotoviti večjo vrednost; ker uporaba IKT prispeva k podpiranju sedanjih strukturnih izzivov za dosego trajnostne gospodarske rasti,
B. whereas Europe should play a leading role in creating and applying ICT, bringing more value to its citizens and businesses; whereas the use of ICT contributes to underpinning current structural challenges, achieving a sustainable economic growth,
C. ker bo Evropa ugodnosti te digitalne revolucije lahko izkoristila zgolj, če bodo vsi državljani EU vključeni vanjo in jim bo dana moč, da v novi digitalni družbi polno sodelujejo in da bo človek v temelju političnega delovanja; ker digitalne revolucije ne moremo več obravnavati kot evolucijo industrijske preteklosti, ampak prej kot temeljito spremembo,
C. whereas Europe will only reap the benefits of this digital revolution if all EU citizens are mobilised and empowered to participate fully in the new digital society and the person is placed at the core of the policy action; whereas this digital revolution can no longer be thought of as an evolution from the industrial past but rather as a process of radical transformation,
D. ker bi moral biti razvoj digitalne družbe vključujoč in dostopen za vse državljane EU, podpirati pa bi ga morala učinkovita politika, ki bi si prizadevala za premostitev digitalne vrzeli v EU in bi več državljanom nudila e-znanje, s katerim bi lahko v polnosti izkoristili priložnosti, ki jih ponujajo IKT,
D. whereas the development of the digital society should be inclusive and accessible to all EU citizens and should be supported by effective policies aiming at closing the digital gap within the EU, empowering more citizens with e-skills to fully use the opportunities offered by ICTs,
E. ker širokopasovni dostop kljub temu, da je na voljo več kot 90 % prebivalcev EU, uporablja le 50 % gospodinjstev,
E. whereas, while broadband is available to more than 90% of the EU’s population, take-up occurs in only 50% of households,
F. ker so konkurenčni komunikacijski trgi pomembni, da se uporabnikom zagotovi kar največje ugodnosti glede izbire, kakovosti in dostopnosti cen,
F whereas competitive communications markets are important in ensuring that users receive maximum benefits in terms of choice, quality and affordable prices,
G. ker je potencial Evrope neločljivo povezan z znanji njenega prebivalstva, delovne sile in organizacij, ker se brez usposobljenosti lahko pridobi samo omejena gospodarska in socialna dodana vrednost informacijskih in komunikacijskih tehnologij ter infrastruktur,
G. whereas Europe's potential is indissolubly linked with the skills of its population, its workforce, and its organisations; whereas without skills there can only be limited economic and social added value from ICT technologies and infrastructures,
H. ker je lahko IKT izjemno močno orodje pri prizadevanjih za pozitiven in trajnostni razvoj v državah po svetu ter za boj proti revščini ter socialnim in ekonomskim razlikam,
H. whereas ICT can be an extremely powerful enabler in efforts to bring positive and sustainable development to countries around the globe and to fight against poverty and social and economic inequalities,
I. ker državljani ne bodo vzajemno komunicirali, prosto izražali svojega mnenja in opravljali prenosov, če ne bodo dovolj zaupali zakonodajnemu okviru novega digitalnega prostora; ker je zagotovitev in spoštovanje temeljnih pravic v tem okviru bistven pogoj za zaupanje državljanov; ker je zagotavljanje varstva pravic intelektualne lastnine in drugih pravic osnovni pogoj za zaupanje podjetij,
I. whereas citizens will refrain from interacting, expressing their opinions freely and entering into transactions if they do not have sufficient confidence in the legal framework of the new digital space; whereas the guarantee and enforcement of fundamental rights in this context is an essential condition for confidence on the part of citizens; whereas the guarantee of protection of intellectual property rights (IPR) and other rights is an essential condition for confidence on the part of business,
J. ker se je kibernetska kriminaliteta, kot so napeljevanje k izvedbi terorističnih napadov, kazniva dejanja iz sovraštva in otroška pornografija, zelo povečala in ogroža posameznike, tudi otroke,
J. whereas cybercrimes, such as incitation to commit terrorist attacks, hate-based criminal acts, and child pornography, have increased and are endangering individuals including children,
K. ker evropski kulturni in ustvarjalni sektor nimata bistvene vloge le pri spodbujanju kulturne raznolikosti, pluralizma medijev in participativne demokracije v Evropi, ampak sta tudi glavno gonilo trajnostne rasti in oživitve gospodarstva v Evropski uniji; ker je treba v razpravi o vzpostavitvi enotnega trga za sektor ustvarjalnih vsebin posebno pozornost nameniti kulturnim in jezikovnim posebnostim,
K. whereas Europe’s cultural and creative industries not only play an essential role in promoting cultural diversity, pluralism of the media and participative democracy in Europe, but also constitute a major engine of sustainable growth and economic recovery in the European Union; whereas particular attention must be paid to cultural and language specificities in the debate on the establishment of a single market in the creative content sector;
L. ker so evropska demokratična družba, sodelovanje državljanov v javnih razpravah in dostop do informacij v digitalnem svetu odvisni od močnega in konkurenčnega medijskega sektorja kot četrtega stebra demokracije,
L. whereas European democratic society, the participation of citizens in public debate and access to information in the digital world depends on a vibrant and competitive press sector as the fourth pillar of democracy,
M. ker je pomanjkanje napredka pri ustvarjanju, razširjanju in uporabi IKT razlog za zamude v rasti in produktivnosti ter ker imajo mlada podjetja z visokim potencialom rasti na področju inovacij IKT velike težave pri zagotavljanju trajnostnega položaja na trgu,
M. whereas the lack of progress in creating, disseminating and using ICT is responsible for a delay in growth and productivity, and whereas young businesses with high growth potential working in the area of ICT innovation are hard pressed to establish a sustainable market position,
O. ker enotni digitalni trg za spletne in komunikacijske storitve v Evropi še ne deluje v celoti; ker razdrobljena pravila na nacionalni ravni močno ovirajo prost pretok digitalnih storitev in čezmejnega e-trgovanja; ker bo raba naprednih storitev in aplikacij IKT evropskim podjetjem in javnim storitvam prinesla gospodarske in socialne koristi,
O. whereas we have not yet achieved a fully functioning digital single market for online and communications services in Europe; whereas the free movement of digital services and cross- border e-commerce is today severely hindered by fragmented rules at national level; whereas European companies and public services will gain economic and social benefits from the use of advanced ICT services and applications,
P. ker je razkorak med domačim in čezmejnim e-trgovanjem vse večji, kljub temu da je internet najhitreje rastoči maloprodajni kanal; ker sporočilo Komisije o čezmejnem e-trgovanju med podjetji in potrošniki v EU ( KOM(2009)0557 ) ugotavlja, da obstaja za državljane in podjetja v EU precej možnosti za občutne prihranke z uporabo čezmejnega e-trgovanja,
P. whereas, whilst the Internet is the fastest growing retail channel, the gap between domestic and cross-border e-commerce in the EU is widening; whereas a considerable potential for substantial savings exists through cross-border e-commerce for EU citizens, as identified by the Commission Communication on cross-border business to consumer e-commerce in the EU ( COM(2009)0557 ),
4. poudarja, da so pravila o državni pomoči nekoliko dvoumna, kar lahko vpliva na širokopasovne storitve, ki jih podpira Skupnost, zlasti glede možnosti javnih organov, da utrdijo lastne spletne zahteve kot podlago za nova vlaganja; poziva Komisijo, naj nemudoma pristopi k reševanju teh problemov;
Notes that there are some ambiguities in the State aid rules that may affect Community-supported broadband services, particularly as regards the ability of public authorities to consolidate their own network requirements as the basis for new investment; asks the Commission to deal with these problems urgently;
6. opozarja, da obvezne univerzalne storitve ustrezajo minimalnemu naboru storitev določene kakovosti, do katerega bi morali imeti dostop vsi končni uporabniki po dostopnih cenah, brez izkrivljanja konkurence in dodatnih bremen za potrošnike in ponudnike; poziva Komisijo, naj nemudoma opravi dolgo pričakovan pregled univerzalnih storitev;
Recalls that the universal service obligations correspond to the minimum set of services of specified quality to which all end-users should have access at an affordable price without distorting competition and imposing an additional burden on consumers and operators; urges the Commission to produce its long-awaited review of universal service without delay;
10. opozarja na potrebo po pospeševanju usklajene izrabe spektra digitalne dividende na nediskriminatoren način, ne da bi se ob tem ovirale obstoječe in razširjene storitve radiodifuzije;
Recalls the necessity to accelerate the harmonised deployment of the digital dividend spectrum in a non-discriminatory manner, without compromising existing and enhanced broadcast services;
17. opozarja, da morajo biti zakonski predpisi pregledni in predvidljivi, in poziva Komisijo, naj pri pripravi zakonodajnih in nezakonodajnih pobud še naprej upošteva načela bolje oblikovanih predpisov, zlasti z usmerjenimi in pravočasnimi ocenami učinka;
Recalls the need for transparency and predictability of regulation and calls on the Commission to continue to integrate Better Regulation principles in the preparation of legislative and non-legislative initiatives, in particular through targeted and timely impact assessments;
20. poziva k spoštovanju preglednosti, dostopnosti in enakih možnosti pri uporabi sistemov IKT, da bi povečali njihovo uporabniško prijaznost za kar največ evropskih državljanov;
Calls for respect for transparency, accessibility and equality of opportunity in the use of ICT systems, with a view to improving their user-friendliness for the largest possible number of European citizens;
23. priporoča, naj se v izobraževalne sisteme uvede pojem digitalne pismenosti, in sicer že na predšolski stopnji vzporedno s tujimi jeziki, s čimer bi kar najbolj zgodaj dobili vešče uporabnike;
Recommends introducing the notion of digital literacy into education systems, starting as early as the pre-primary level, in parallel with foreign languages, with the aim of producing skilled users as early as possible;
28. izraža trdno prepričanje, da je varovanje zasebnosti temeljna vrednota in da morajo vsi uporabniki imeti možnost nadzorovati svoje osebne podatke, tudi pravico biti pozabljen; poziva Komisijo, naj upošteva vprašanja o varstvu podatkov in zasebnosti in predvsem specifične potrebe mladoletnih in mladih odraslih glede teh vprašanj; poziva Komisijo, naj predloži predlog za prilagoditev direktive o varstvu podatkov današnjemu digitalnemu okolju;
Believes firmly that the protection of privacy constitutes a core value and that all users should have control of their personal data, including the ‘right to be forgotten’; urges the Commission to take account not only of data protection and privacy questions as such, but especially of the specific needs of minors and young adults with respect to these questions; calls on the Commission to submit a proposal for the adaptation of the Data Protection Directive to the current digital environment;
34. poudarja, da lahko digitalne storitve prispevajo, da bo Evropa v celoti izkoristila notranji trg; poziva k učinkoviti politiki enotnega digitalnega trga, da bodo spletne storitve v Evropi bolj konkurenčne, dostopne, čezmejne in pregledne, pri čemer bodo zagotavljale najvišjo stopnjo zaščite potrošnikov ter bo odpravljena krajevna diskriminacija; poziva institucije EU, naj do leta 2013 odpravijo glavne regulativne in upravne ovire za čezmejne spletne transakcije; poziva Komisijo, naj poglobi svojo sedanjo oceno pravnega reda Skupnosti, ki zadeva enotni digitalni trg, in naj predlaga ciljno usmerjene zakonodajne ukrepe za odpravljanje največjih ovir;
Stresses that digital services can contribute to Europe making full use of the internal market; calls for an effective policy for a digital single market that makes online services in Europe more competitive, accessible, cross-border and transparent providing the highest possible level of consumer protection and putting an end to territorial discrimination; calls on the EU institutions to remove the key regulatory and administrative obstacles to cross-border online transactions by 2013; calls on the Commission to further its ongoing assessment of the Community acquis affecting the digital single market and to propose targeted legislative action on key impediments;
36. poziva Komisijo, naj preuči ukrepe za dodatno povečanje preglednosti pogojev čezmejnega spletnega trgovanja ter učinkovitosti čezmejnega izvrševanja zakonodaje in čezmejnega pravnega varstva; poudarja, da uspešen razvoj spletne trgovine zahteva učinkovito distribucijo proizvodov in blaga, zato posebej poudarja potrebo po hitrem izvajanju tretje poštne direktive (2008/06/ES);
Calls on the Commission to consider measures to further increase the transparency of terms and conditions of cross-border online trade and the effectiveness of cross-border enforcement and redress; underlines that a successful development of online trade requires efficient distribution of products and goods, and therefore highlights the need for a rapid implementation of the 3rd Postal Directive (2008/06/EC);