natgillin/translations-raw huggingface dataset:
– ob upoštevanju poročila Odbora za promet in turizem ( A6‑0188/2009 ),
– having regard to the report of the Committee on Transport and Tourism ( A6-0188/2009 ),
Komisija je v pogajanjih z Islamsko republiko Pakistan dosegla sporazum, ki nadomešča nekatere določbe iz sedanjih dvostranskih sporazumov o zračnem prevozu med državami članicami in Islamsko republiko Pakistan.
Thus, the Commission has negotiated an Agreement with the Islamic Republic of Pakistan that replaces certain provisions in the existing bilateral air services agreements between Member States and the Islamic Republic of Pakistan.
Člen 4 (določanje cen): Ta člen odpravlja neskladje med dvostranskimi sporazumi in Uredbo Sveta (EGS) 2409/92 o prevozninah in tarifah za zračni prevoz.
Article 4 (pricing): Resolves conflicts between the bilateral agreements and Council Regulation (EEC) 2409/92 on fares and rates for air services.
Sporazum določa, da se za tarife, ki jih zaračunajo letalski prevozniki, ki jih določi Islamska republika Pakistan, uporablja pravo Evropske skupnosti za prevoz, ki se v celoti odvija znotraj Evropske skupnosti.
The agreement stipulates that tariffs to be charged by the air carriers designated by the Islamic Republic of Pakistan for carriage wholly within the European Community shall be subject to European Community law.
Člen 5 (konkurenca): Člen 5 usklajuje določbe dvostranskih sporazumov, ki so očitno protikonkurenčne, s konkurenčnim pravom EU.
Article 5 (competition): Brings provisions in bilateral agreements which are clearly anti-competitive in line with EC competition law.
Prilogi 1 in 2 vsebujeta seznam dvostranskih sporazumov in njihovih členov, ki so navedeni v členih 1 do 4 predlaganega sporazuma; to so sporazumi med Islamsko republiko Pakistan in Avstrijo, Bolgarijo, Češko, Dansko, Francijo, Grčijo, Italijo, Luksemburgom, Madžarsko, Malto, Nemčijo, Nizozemsko, Poljsko, Portugalsko, Romunijo, Španijo, Švedsko in Združenim kraljestvom.
Annex 1 and 2 list the bilateral agreements and their articles which are referred to in Articles 1 to 4 of the proposed Agreement; these are the agreements between the Islamic Republic of Pakistan and Austria, Bulgaria, Czech Republic, Denmark, France, Germany, Greece, Hungary, Italy, Luxembourg, Malta, the Netherlands, Poland, Portugal, Spain, Sweden, Romania and United Kingdom.
Predlagani sklep Sveta pooblašča njegovega predsednika, da imenuje pristojno osebo ali osebe, ki obvesti(-jo) Islamsko republiko Pakistan, da so zaključeni notranji postopki, potrebni za začetek veljavnosti Sporazuma.
The proposed Council Decision empowers the President of the Council to designate the person or persons competent to notify the Islamic Republic of Pakistan that the internal procedures necessary for the entry into force of the Agreement have been completed.
o predlogu Direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede davčne utaje, povezane z uvozom in drugimi čezmejnimi transakcijami
on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import and other cross-border transactions
– ob upoštevanju predloga Komisije Svetu ( KOM(2008)0805 ),
– having regard to the Commission proposal to the Council ( COM(2008)0805 ),
– ob upoštevanju člena 93 Pogodbe o ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6–0039/2009 ),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0039/2009 ),
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve (A6–0000/2009),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A6-0189/2009 ),
(5) DDV plača oseba, odgovorna za plačilo davčnim organom.
(5) VAT is payable by the person liable for the payment to the tax authorities.
Države članice lahko za zavarovanje plačila DDV v primernih okoliščinah vseeno zagotovijo, da je za plačilo DDV solidarno odgovorna druga oseba.
To safeguard payment of VAT, Member States may however provide that under appropriate circumstances another person is held jointly and severally liable for the payment of that VAT.
Pri tem bi morale zagotoviti, da so vsi ukrepi proti goljufijam sorazmerni in usmerjeni proti osebam, ki so za goljufije odgovorne.
In so doing, Member States should ensure that any measures to counter fraud are proportional and target ed at persons that have committed fraud.
V predlogu je treba zagotoviti, da bodo ukrepi proti goljufijam sorazmerni in usmerjeni proti goljufom.
The proposal must ensure that the anti-fraud measures are proportional and target the fraudsters .
(6) Za zagotovitev, da je tudi dobavitelj blaga, ki prispeva k izgubi DDV, kadar dobavljeno blago, oproščeno DDV, pridobi druga oseba, lahko solidarno odgovoren za plačilo DDV, ki ga je treba plačati za pridobitev tega blaga znotraj Skupnosti v državi članici, v kateri zadevni dobavitelj nima sedeža (dobavitelj, ki nima sedeža), je ustrezno določiti takšno možnost.
(6) In order to guarantee that a supplier of goods who contributes to a VAT loss occurring when the goods supplied exempt of VAT are acquired by another person, may also be held jointly and severally liable for the payment of VAT due on the intra Community acquisition of those goods in a Member State where the supplier concerned is not established (non-established supplier), it is appropriate to provide for that possibility.
(6) Za zagotovitev, da je tudi dobavitelj blaga, ki prispeva k izgubi DDV, kadar dobavljeno blago, oproščeno DDV, pridobi druga oseba, lahko solidarno odgovoren za plačilo DDV, ki ga je treba plačati za pridobitev tega blaga znotraj Skupnosti v državi članici, v kateri zadevni dobavitelj nima sedeža (dobavitelj, ki nima sedeža), je ustrezno predvideti takšno možnost.
(6) In order to guarantee that a supplier of goods who contributes to a VAT loss occurring when the goods supplied exempt of VAT are acquired by another person, may also be held jointly and severally liable for the payment of VAT due on the intra - Community acquisition of those goods in a Member State where the supplier concerned is not established (non-established supplier) , it is appropriate to provide for that possibility.
Komisija do ...* oceni ustreznost solidarne odgovornosti in po potrebi pripravi predlog o njeni spremembi.
By...* , the Commission should evaluate the functioning of joint and several liability and, i f appropriate, submit a proposal for amendment in that regard .
* UL vstavi datum: pet let po dnevu začetka veljavnosti te direktive.
* OJ please insert date: five years after the date of entry into force of this Directive .
Člen 205 – odstavek 2
Article 205 – paragraph 2
V primeru iz člena 200 je oseba, ki dobavlja blago v skladu s pogoji iz člena 138, solidarno odgovorna za plačilo DDV, ki ga je treba plačati za pridobitev tega blaga znotraj Skupnosti, če ni izpolnila obveznosti iz členov 262 in 263, da predloži rekapitulacijsko poročilo z informacijami v zvezi z dobavo, ali če rekapitulacijsko poročilo, ki ga je predložila, ne vključuje informacij v zvezi s to dobavo, kot zahteva člen 264.
In the situation referred to in Article 200, the person supplying goods in accordance with the conditions laid down in Article 138, shall be held jointly and severally liable for the payment of the VAT due on the intra-Community acquisition of those goods where he has not complied with the obligation provided for in Articles 262 and 263 to submit a recapitulative statement containing the information concerning the supply or the recapitulative statement submitted by him does not set out the information concerning this supply as required under Article 264.
V primeru iz člena 200 je oseba, ki dobavlja blago v skladu s členom 138, solidarno odgovorna za plačilo DDV, ki ga je treba plačati za pridobitev tega blaga znotraj Skupnosti, če ni izpolnila obveznosti iz členov 262 in 263, da predloži rekapitulacijsko poročilo z informacijami v zvezi z dobavo, ali če rekapitulacijsko poročilo, ki ga je predložila, ne vključuje informacij v zvezi s to dobavo, kot zahteva člen 264.
In the situation referred to in Article 200, the person supplying goods in accordance with Article 138, shall be held jointly and severally liable for the payment of the VAT due on the intra-Community acquisition of those goods where that person has not complied with the obligation provided for in Articles 262 and 263 to submit a recapitulative statement containing the information concerning the supply or the recapitulative statement submitted by him does not set out the information concerning this supply as required under Article 264.
Preden postane oseba, ki dobavlja blago v skladu s členom 138, solidarno odgovorna, jo organi, ki jim mora ta oseba predložiti rekapitulacijsko poročilo v skladu s členom 262, obvestijo o neskladnosti in ji ponudijo možnost, da utemelji pomanjkljivost v obdobju, ki ni krajše od dveh mesecev.
Prior to holding a person supplying goods in accordance with Article 138 jointly and severally liable, the authorities to which that person is required to submit his recapitulative statement under Article 262 shall notify him of his non-compliance and shall give him the opportunity to justify his shortcoming within a period not shorter than two months.
Vendar prvi pododstavek ne velja v naslednjih primerih:
However, the first subparagraph shall not apply in the following situations :
Prvi pododstavek ne velja v naslednjih primerih:
The first subparagraph shall not apply where :
(a) če je stranka za obdobje, v katerem je davek za zadevno transakcijo postal plačljiv, v skladu s členom 250 predložila obračun DDV, ki vključuje vse informacije o tej transakciji;
(a) the customer has, for the period during which the tax became chargeable on the transaction concerned, submitted a VAT return as provided for in Article 250 containing all the information on this transaction;
(b) če lahko oseba, ki dobavlja blago v skladu s pogoji iz člena 138, pristojnim organom ustrezno utemelji svojo pomanjkljivost iz prvega pododstavka tega odstavka.
(b) the person supplying goods in accordance with the conditions laid down in Article 138 can duly justify to the satisfaction of the competent authorities his shortcoming referred to in the first subparagraph of this paragraph.
(b) če lahko oseba, ki dobavlja blago v skladu s pogoji iz člena 138, pristojnim organom , ki jim je treba v skladu s členom 262 predložiti rekapitulacijsko poročilo, ustrezno utemelji svojo pomanjkljivost iz prvega pododstavka tega odstavka.
(b) the person supplying goods in accordance with Article 138 can duly justify to the competent authorities to which the recapitulative statement must be submitted in accordance with Article 262 his shortcoming referred to in the first subparagraph of this paragraph.
(c) če je med dnevom dobave blaga in dnevom, na katerega je oseba, ki dobavlja blago v skladu s členom 138, prejela obvestilo iz drugega pododstavka tega odstavka, preteklo več kot dve leti.
(c) more than two years have elapsed between the supply of goods and the date on which the person supplying goods in accordance with Article 138 receive d the notification referred to in the second subparagraph of this paragraph .
Ocena Komisije
Commission evaluation
Komisija do ...* pripravi poročilo o učinkih solidarne odgovornosti iz člena 205 direktive 2006/112/ES, vključno z učinki na upravne stroške za dobavitelje in na dodatne davčne prihodke za države članice.
By ...* , the Commission shall draw up a report evaluating the impact of joint and several liability under Article 205 of Directive 2006/112/EC , including its impact on administrative costs for suppliers and on tax revenue gained by Member States.
Če je primerno in če Komisija lahko dokaže, da podatkovna zbirka VIES (sistem izmenjave informacij o DDV) in izmenjava podatkov med državami članicami delujeta pravilno, Komisija pripravi predlog za spremembo člena 205 Direktive 2006/112/ES.
If appropriate, and provided that the Commission is able to demonstrate that the VIES (Value-added Tax Information Exchange System) database and the exchange of information between Member States function correctly, the Commission shall submit a proposal to amend Article 205 of Directive 2006/112/EC .
Popolno odgovornost, brez dokazanega goljufivega namena, je mogoče upravičiti samo, če upravno sodelovanje med državami članicami na področju DDV (podatkovna zbirka VIES, izmenjava podatkov) poteka pravilno.
A full liability, without the requirement of a fraudulent intention, could only be justified if the administrative cooperation amongst member States in the field of VAT (VIES database, exchanges of information) functions correctly.
Boj proti davčnim goljufijam (čeprav v veliki meri sodi v pristojnost držav članic) ni težava, ki bi se lahko rešila na nacionalni ravni.
The fight against fraud, although to a large extent the responsibility of the Member States, cannot be undertaken at national level alone.
Moral bi postati prednostna naloga EU ter vključevati tesnejše sodelovanje med upravnimi organi držav članic in Komisijo.
Combating tax evasion must be a priority for the EU and must entail closer cooperation between Member States' administrative authorities and with the Commission.
V povezavi s tem je Komisija na podlagi smernic, ki jih določa Svet od leta 2007, pripravila dvojno strategijo:
In this connection, the Commission, following the guidelines marked out by the Council since 2007, launched a two-pronged strategy , i.e.:
§ na eni strani obsežno reformo DDV, ki bi zajemala uvedbo mehanizma obrnjene davčne obveznosti ali obdavčitev transakcij znotraj Skupnosti, vključno s klirinško hišo (opis ozadja in delovanja teh možnosti je na voljo v samoiniciativnem poročilu poslanke Sharon Bowles);
§ to envisage a major reform of VAT , which could consist of either introducing a reverse charge mechanism or of taxing intra-Community transactions via measures including a clearing-house; a description of the context and the operation of these options can be found in Mrs Sharon Bowles INI report;
§ na drugi strani sklop konvencionalnih ukrepov, in sicer spreminjanje pravil o DDV, ki ne bi zahtevalo temeljnih sprememb v veljavnem sistemu in je namenjeno uvedbi tehničnih izboljšav pri upravljanju davkov.
§ a set of conventional measures , that is, alterations to the rules on VAT which do not require root-and-branch changes to the system in place and are aimed at introducing technical improvements to the administration of the tax.
Tako preostanejo konvencionalni ukrepi.
What remains, therefore, are the conventional measures .
Treba je omeniti tudi posebno poročilo št. 8/2007 Računskega sodišča, ki vsebuje ostro kritiko na račun držav članic, češ da si niso dovolj prizadevale na področju upravnega sodelovanja v povezavi z DDV.
Reference should also be made to the Court of Auditors' Special Report No 8/2007, which is highly critical of the Member States, reproaching them for not having made sufficient efforts as regards administrative cooperation on VAT matters.
V tem poročilu Računsko sodišče predlaga naslednje:
This report makes a number of recommendations, including the following:
§ izrazito skrajšanje roka za pridobitev in zbiranje podatkov;
§ reducing drastically the deadlines for obtaining and compiling data;
§ zagotovitev, da se nepravilni podatki čim hitreje popravijo.
§ ensuring the swift rectification of incorrect data.
Komisija je 17. marca 2008 sprejela prvi sklop konvencionalnih ukrepov za spremembo direktive Sveta 2006/112/ES o skupnem sistemu davka na dodano vrednost (direktive o DDV) in uredbe (ES) št. 1798/2003.
A first series of conventional measures were adopted by the European Commission on 17 March 2008 (one amending Council Directive 2006/112/EC on the common system of value added tax ('the VAT directive'), and the other amending Regulation (EC) No 1798/2003).
Ti ukrepi, ki jih obravnava poročilo poslanca García-Margalle z dne 15. novembra 2008, bodo omogočili, da bodo davčne uprave hitreje pridobile podatke o transakcijah znotraj Skupnosti.
These measures provide for tax administrations to obtain much faster than today information about intra-Community transactions and they were dealt with in Mr García-Margallo's reports of 15 November 2008.
Drugi sklop konvencionalnih ukrepov je Komisija sprejela 1. decembra 2008 (predlog o spremembi direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede davčne utaje, povezane z uvozom in drugimi čezmejnimi transakcijami).
A second series of conventional measures were adopted by the European Commission on 1 December 2008 ( Proposal for a Council Directive amending Directive 2006/112 on the common system of value added tax as regards tax evasion linked to import and other cross-border transactions ).
To je predlog, ki je predmet tega poročila.
This proposal is the one which is the subject of the present report.
Novi predlog predvideva spremembe direktive o DDV, ki natančneje opredeljujejo pogoje za oprostitev pri uvozu in možnosti uporabe solidarne odgovornosti v čezmejnih situacijah.
This new proposal includes modifications to the VAT Directive in order to clarify some conditions for the exemption at importation and to define the possibility for applying joint and several liability in cross border situations.
Cilj predloga je spremeniti dva člena direktive o DDV, in sicer:
The proposal aims at modifying two existing Articles of the VAT Directive, as follows:
§ Uvoz blaga je oproščen DDV, če uvozu sledi dobava ali prenos tega blaga k trgovcu v drugi državi članici.
§ The importation of goods is exempt from VAT if followed by a supply or transfer of those goods to a trader in another Member State.
Neustrezno upoštevanje te oprostitve v nacionalnih zakonodajah je povzročilo težave pri spremljanju fizičnega gibanja uvoženega blaga.
Inadequate implementation of this exemption in national law has lead to difficulty in following-up the physical movement of the imported goods.
§ Preiskovalci goljufij so poročali, da trgovci, ki dobavljajo blago znotraj Skupnosti, davčnim organom namenoma ne sporočijo podatkov o dobavi (oziroma posredujejo nepopolne ali napačne podatke ali jih posredujejo prepozno).
§ Fraud investigators have reported that traders in intra-community supplies intentionally do not report (or report incomplete/false data or report late) their supply to the tax authorities.
Tako namembna država članica nima podatkov o prispetju blaga na svoje ozemlje, kar ovira odkrivanje izgub DDV.
As a consequence, the Member State of destination gets no information about the arrival of goods on its territory, which impedes the detection of potential VAT losses.
Komisija zato predlaga, da naj bi bil dobavitelj blaga znotraj Skupnosti odgovoren za izgubo DDV, nastalo zaradi neobstoja njegove stranke v drugi državi članici, če je prispeval k tej izgubi tako, da davčnim organom ni posredoval podatkov o dobavi (oziroma je posredoval nepopolne ali napačne podatke ali jih je posredoval prepozno).
The Commission therefore proposes that the supplier in intra-community transactions be liable for the VAT loss created by his missing customer in another Member State, when the supplier contributed to the loss by not reporting (or by reporting false or incomplete information or by reporting late) his supply to his VAT authority.
Predlog bo davčnim organom omogočil, da bodo izterjali DDV od trgovcev, ki nimajo sedeža v njihovi državi.
The proposal will provide tax administrations with a tool for recovering VAT from non-established traders.
Zaradi spoštovanja načela sorazmernosti ukrep predvideva, da je dobavitelj odgovoren samo, če pridobitelj svojim davčnim organom ne predloži obračuna DDV za zadevno pridobitev.
In order to respect the principle of proportionality, the measure introduces the liability of the supplier only if the acquirer has not submitted his VAT return related to the acquisition to his tax authority.
Povrhu tega je predvideno, da lahko dobavitelj spodbija domnevo o odgovornosti tako, da pomanjkljivost ustrezno utemelji pristojnemu davčnemu organu.
Furthermore, it is foreseen that the supplier can refute the presumption of liability by duly justifying his shortcoming to the competent tax authority.
Spodbuja tudi dolgoročnejši razmislek, zlasti o razmerju med davkoplačevalci in davčno upravo ter priložnostih, ki jih v zvezi s tem ponuja informacijska tehnologija.
It also initiates a reflection on a longer term scale, notably about the relation between tax payers and tax administrations and the opportunities offered by information technologies in that context.
Novi konvencionalni ukrepi, ki jih bo predlagala Komisija, se nanašajo na ti področji:
The new conventional measures that will be proposed by the Commission cover the following areas:
· določbe za izboljšano upravno sodelovanje med državami članicami, zlasti trdna pravna podlaga za EUROFISC (mreža, ki bo delovala kot večstranski mehanizem za zgodnje opozarjanje v boju proti goljufijam na področju DDV);
· provisions for enhancing the administrative cooperation between Member States, notably providing a sound legal basis for EUROFISC (network which would provide a multilateral early warning mechanism for combating VAT fraud);
· sprememba direktive o DDV, kar zadeva obveznost plačila DDV za transakcije znotraj Skupnosti in pravila za izdajanje računov.
· a modification of the VAT Directive regarding VAT chargeability on Intra-Community transactions and invoicing rules.
Poročevalec odobrava določbe v predlogu Komisije, ki rešujejo ta vprašanja.
In so far as the Commission's proposal aims at addressing all this issues, your rapporteur welcomes the Commission's proposal.
Komisija je skušala poiskati rešitev za specifične čezmejne situacije, kot so vse pogostejše goljufije z neobstoječimi trgovci in kriminalne tolpe, ki z iskanjem pomanjkljivosti namerno zlorabljajo sistem DDV.
With this new proposal, the Commission wants to tackle specific cross-border related issues such as the increasing occurrence of missing-trader fraud and the deliberate abuse of the VAT system by criminal gangs who set up such schemes to take advantage of the failures in the system.
Države članice se strinjajo, da se proti čezmejnim davčnim goljufijam ne morejo boriti same.
There is consensus amongst Member States about the fact that they cannot combat cross-border tax fraud in isolation.
Poročevalec ugotavlja, da izmenjava informacij ter sodelovanje med državami članicami in Komisijo, zlasti njuna vsebina in hitrost, ne zadostujeta za uspešen boj proti tej obliki kriminala.
In this respect, your rapporteur notes that exchanges of information and cooperation between Member States and with the Commission have been insufficient to combat tax fraud effectively as regards either substance or speed.
Evropski parlament in Računsko sodišče sta večkrat opozorila, da sistem za izmenjavo informacij med državami članicami o dobavi blaga v Skupnosti ne zagotavlja ustreznih in pravočasnih podatkov za učinkovit boj proti goljufijam na področju DDV in da bi ga bilo mogoče še precej izboljšati.
Both the European Parliament and the Court of Auditors have consistently stated that the system for exchanging information between Member States on intra-Community supplies of goods does not provide relevant or timely information for tackling VAT fraud efficiently.
Poleg tega lahko gospodarski subjekti pridobijo le drobce podatkov o davčnem statusu svojih strank.
There is a clear room for improvement.
V zvezi s tem so poslovne organizacije opozorile, da bi lahko čezmejna solidarna odgovornost nesorazmerno povečala tveganje in stroške dobav znotraj Skupnosti.
Moreover, it is a fact that traders can often obtain only very fragmented information on the VAT status of their customers.
Ob tem je treba še spomniti, da po podatkih Komisije 10 % velikih ter 14 % malih in srednjih podjetij prav zaradi DDV ne sodeluje v čezmejnem trgovanju.
In this respect, business organisations have warned about the fact that the cross-border joint and several liability could disproportionally raise the risk and costs of making intra-Community supplies., It should be recalled in this connection that, according to data provided by the Commission, 10% of large and 14% of small and mid-sized companies are not involved in cross-border trade due alone to VAT.