natgillin/translations-raw huggingface dataset:
Vsako shranjevanje ali izmenjavo informacij iz te uredbe urejajo določbe o izvajanju Direktive 95/46/ES.
All storage or exchange of information referred to in this Regulation is subject to the provisions implementing Directive 95/46/EC.
Vendar pa države članice za namene pravilne uporabe te uredbe omejijo obseg obveznosti in pravic, opredeljenih v členu 10, členu 11(1) ter členih 12 in 21 Direktive 95/46/ES na obseg, ki je potreben zaradi zaščite interesov iz člena 13(e) navedene direktive.
However, Member States shall , for the purpose of the correct application of this Regulation, restrict the scope of the obligations and rights provided for in Article 10, Article 11(1), Articles 12 and 21 of Directive 95/46/EC to the extent required in order to safeguard the interests referred to in Article 13(e) of that Directive.
Vsako shranjevanje ali izmenjavo informacij iz te uredbe urejajo določbe o izvajanju Direktive 95/46/ES in Uredbe (ES) št. 45/2001.
All storage or exchange of information referred to in this Regulation is subject to the provisions implementing Directive 95/46/EC and Regulation (EC) No 45/2001 .
Vendar pa države članice za namene pravilne uporabe te uredbe lahko sprejmejo zakonodajne ukrepe za omejitev obsega obveznosti in pravic, opredeljenih v členu 10, členu 11(1) ter členih 12 in 21 Direktive 95/46/ES na obseg, ki je potreben zaradi zaščite interesov iz člena 13(e) navedene direktive.
However, Member States may , for the purpose of the correct application of this Regulation, adopt legislative measures restricting the scope of the obligations and rights provided for in Article 10, Article 11(1), Articles 12 and 21 of Directive 95/46/EC to the extent required in order to safeguard the interests referred to in Article 13(e) of that Directive.
Treba je izrecno omeniti zagotovila iz evropske zakonodaje na področju zaščite podatkov in potrebo po uvedbi omejitev z zakonodajnim ukrepom.
It is desirable to introduce an explicit reference to the guarantees set out in the EU legislation on data protection, as well as to the need for any restrictions to be established by legislative means.
Člen 57 – odstavek 5 a (novo)
Article 57 – paragraph 5 a (new)
Države članice in Komisija spremljajo spoštovanje obveznosti na področju preglednosti in zagotavljanja informacij zainteresiranim osebam v primeru pridobitve osebnih podatkov iz Direktive 95/46/ES in Uredbe (ES) št. 45/2001.
The Member States and the Commission shall ensure respect for the obligations relating to transparency and information with regard to the interested parties in cases involving retrieval of the personal data referred to in Directive 95/46/EC and Regulation (EC) No 45/2001.
Treba je izrecno omeniti obveznost preglednosti v odnosu do zainteresiranih oseb.
An explicit reference should be introduced to the transparency obligation regarding the interested parties.
Člen 59 – odstavek 1 – točka (c a) (novo)
Article 59 – paragraph 1 – point c a (new)
(ca) zagotovijo najvišje standarde kakovosti izmenjanih podatkov ob najvišji stopnji preglednosti, če je to potrebno.
(ca) ensure the highest standard of quality of the data exchanged, with the highest degree of transparency, where appropriate.
Zaželeno je, da si države članice izmenjajo in prejmejo kar najkakovostnejša poročila o podatkih, ki morajo biti v skladu s standardi preglednosti.
It is desirable for Member States to exchange and receive data reports of the highest possible quality, and these should meet with standards for transparency.
Člen 59 – odstavek 2 a (novo)
Article 59 – paragraph 2 a (new)
Države članice vsako leto obvestijo Komisijo o primerih, ko jim druga država članica ni želela zagotoviti informacij ali jim je preprečila upravno poizvedbo, kljub temu, da so za to ustrezno zaprosile.
Member States shall inform the Commission each year of any cases in which another Member State has refused to provide the requesting Member State with information or has prevented the requesting Member State from carrying out an administrative inquiry where a request was introduced in due form .
Zaprošena država članica obvesti Komisijo o razlogih za zavrnitev posredovanja informacij ali izvajanje zahtevane preiskave.
The requested Member State shall inform the Commission of the grounds on which it refused to give the information or facilitate the inquiry .
Komisija oceni posredovane informacije in oblikuje ustrezna priporočila.
The Commission shall examine the information provided and shall make ap propriate recommendations.
Priporočila posreduje Evropskemu parlamentu in Svetu.
Those recommendations shall be forwarded to the European Parliament and the Council.
Za boljšo izmenjavo informacij med različnimi nacionalnimi organi se predlaga vzpostavitev spremljanja primerov, ko so države članice zavrnile posredovanje informacij ali upravno preiskavo.
With a view to improving the exchange of information between the various national authorities, it is proposed to monitor cases where a Member State has refused to transmit information or has failed to authorise an administrative inquiry.
Člen 60 – odstavek 2 a (novo)
Article 60 – paragraph 2 a (new)
Kadar se ukrepi, sprejeti v skladu s postopkom iz odstavka 2, nanašajo na obdelavo osebnih podatkov ali jo zahtevajo, se je treba posvetovati z evropskim nadzornikom za varstvo podatkov.
Where the measures adopted under the procedure referred to in paragraph 2 refer to or imply the processing of personal data, the European Data Protection Supervisor shall be consulted.
Če določbe o izvajanju te uredbe lahko vplivajo na obravnavo osebnih podatkov, je treba pridobiti mnenje evropskega nadzornika za varstvo podatkov.
Where the implementing provisions of this regulation are liable to affect the processing of personal data, it will be desirable to obtain the opinion of the European Data Protection Supervisor.
Obravnavani zakonodajni predlog predvideva prenovitev uredbe Sveta (ES) št. 1798/2003 o upravnem sodelovanju in boju proti goljufijam na področju davka na dodano vrednost.
The legislative proposal under consideration is the recast of Council Regulation (EC) No 1798/2003 on administrative cooperation and combating fraud in the field of value added tax.
Cilj predloga Komisije je zagotoviti državam članicam učinkovitejša sredstva za boj proti čezmejnim goljufijam na področju DDV.
Through its proposal, the Commission aims to give Member States the means to combat cross-border VAT fraud more effectively.
Predlog obstoječo uredbo dopolnjuje in spreminja nekatere njene vidike, med katerimi je treba omeniti predvsem oblikovanje pravne podlage za vzpostavitev Eurofisca, strukture za ciljno usmerjeno sodelovanje v boju proti davčnim goljufijam.
In addition, the proposal supplements and amends various aspects of the current regulation, the most significant of which is the creation of a legal basis for establishing a structure for targeted cooperation to combat fraud – Eurofisc.
OZADJE: ZADNJE POROČILO EVROPSKE KOMISIJE
BACKGROUND: THE EUROPEAN COMMISSION’S LAST REPORT
Pred podrobno preučitvijo predloga Komisije želi poročevalec na kratko povzeti splošnejši kontekst boja proti davčnim goljufijam v Evropski uniji.
Before examining the Commission’s proposal in detail, I would like to take a brief look at the more general context of combating tax fraud in the European Union.
Davčne goljufije imajo hude posledice za nacionalne proračune, povzročajo kršitve načela poštenega obdavčenja ter lahko povzročijo izkrivljanje konkurence, s tem pa škodijo delovanju notranjega trga.
Tax fraud has serious consequences for national budgets, leads to violations of the principle of fair taxation and is liable to bring about distortions of competition, thereby affecting the operation of the internal market.
Goljufije na področju DDV neugodno vplivajo na splošno ravnovesje sistema sredstev, ki mora biti pravičen in pregleden, da je zagotovljeno dobro delovanje Unije.
Distortions caused by VAT fraud affect the overall balance of the resource system, which must be fair and transparent in order to guarantee the smooth operation of the Union.
Ker morajo vlade nadomestiti nastali primanjkljaj prihodkov, večje število davčnih goljufij povzroča vse hujšo davčno obremenitev podjetij, ki spoštujejo davčne predpise.
Since the public authorities have an obligation to compensate for the loss of revenue involved, an increase in fraud translates into greater fiscal pressure on companies which abide by tax rules.
Čeprav vse države članice niso izvedle preiskav o obsegu izogibanja in goljufij na področju DDV, je bilo objavljenih več ocen.
Although investigations into the magnitude of VAT evasion and fraud have not been carried out in all Member States, several estimates have been published.
Mednarodno združenje za DDV na primer navaja oceno, da se izgube DDV v celotni Evropski uniji gibljejo med 60.000 in 100.000 milijoni EUR letno.
The International VAT Association quotes estimates of VAT losses ranging from EUR 60 billion to EUR 100 billion per year across the European Union.
Člani odbora se zavedajo – glede na to, da so se s temi vprašanji ukvarjali že v prejšnjem zakonodajnem obdobju, v zvezi z osnutkom poročila poslanke Bowlesove o evropski strategiji za boj proti davčnim goljufijam – da boj proti tovrstnim goljufijam ni problem, ki bi ga bilo mogoče rešiti izključno na nacionalni ravni, čeprav je v veliki meri v pristojnosti držav članic.
As the members of this committee are aware, since these issues were dealt with in the previous parliamentary term in the context of the draft report by Sharon Bowles on a coordinated strategy to improve the fight against fiscal fraud, the fight against fraud, although to a large extent the responsibility of the Member States, cannot be undertaken at national level alone.
Boj proti davčnim goljufijam bi moral biti prednostna naloga EU in vključevati tesnejše sodelovanje med upravnimi organi držav članic in Komisijo.
Combating tax fraud must be a priority for the EU and must entail closer cooperation between Member States’ administrative authorities and with the Commission.
Tako je Komisija na podlagi smernic, ki jih določa Svet od leta 2007, pripravila niz zakonodajnih ukrepov, ki naj bi izboljšali upravljanje na področju DDV, hkrati pa ne bi korenito spremenili obstoječega sistema.
In this connection, the Commission, following guidelines marked out by the Council since 2007, has been drawing up a set of legislative measures aimed at improving the management of VAT, but without having to make fundamental changes to the system in force.
Poleg tega je treba omeniti posebno poročilo št. 8 Računskega sodišča za leto 2007, ki je zelo kritično do držav članic.
In addition, reference should be made to the Court of Auditors’ Special Report No 8/2007, which is highly critical of the Member States.
Računsko sodišče je v tem poročilu države članice pozvalo, naj več pozornosti posvetijo upravnemu sodelovanju, tako glede izmenjave operativnih informacij kot glede njihovega upravljanja, ter naj spodbujajo bolj neposredno komunikacijo med uradniki inšpekcijskih služb, kar naj bi bilo učinkovito sredstvo za pospeševanje izmenjave podatkov.
In its report, the Court of Auditors called upon the Member States to give higher priority to administrative cooperation, in respect of both the operational information exchanges and their administrative management, and for them to encourage more direct communication between local inspection staff as an effective way to speed up the exchange of information.
Med drugim je še predlagalo vrsto izboljšav v povezavi s podatkovno zbirko za DDV (VIES).
It also formulated, among other points, a series of improvements relating to the VAT database (VIES).
Komisija je v začetku tega leta objavila poročilo o izvajanju uredbe Sveta (ES) št. 1798/2003, ki jo obravnava to poročilo.
Meanwhile, earlier this year the Commission published a report on the application of Council Regulation (EC) No 1798/2003, which is the regulation under consideration today.
Glavne ugotovitve iz poročila Komisije bi lahko povzeli takole:
The report’s main conclusions may be summarised as follows:
§ število prepoznih odgovorov na prošnje za sodelovanje je doseglo nesprejemljivo raven;
§ the number of late replies to requests for cooperation has reached an unacceptable level;
§ avtomatiziran dostop do podatkovnih zbirk drugih držav članic bi pospešil upravno sodelovanje;
§ the Commission considers that automated access to databases of other Member States would speed up administrative cooperation;
§ večina držav članic nima mehanizma povratnih informacij;
§ most Member States have no feedback system;
§ težave z neveljavnimi identifikacijskimi številkami za DDV se nadaljujejo, prav tako zamude pri popravkih podatkov;
§ the problems of non-validity of VAT numbers and delays in correcting the data still persist;
§ še vedno prihaja do praktičnih težav v zvezi z delovanjem uradnikov ene države na ozemlju druge, na primer zaradi jezika in tega, ker države nimajo pravne podlage, ki bi takšno delovanje omogočala.
§ there are still practical problems regarding the presence of officials from one State in another State, such as language problems or the lack of a national legal basis permitting such a presence.
GLAVNE TOČKE PREDLOGA
MAIN ELEMENTS OF THE PROPOSAL
V nadaljevanju sledi kratek pregled osrednjih novosti, ki jih uvaja ta predlog.
Below is a brief review of the main innovations brought in by this proposal.
Prva od njih je razširitev odgovornosti držav članic na področju upravnega sodelovanja, da bi zavarovali prihodke iz naslova DDV v vseh državah članicah.
Firstly, Member States' responsibility in the field of administrative cooperation is extended to protect the VAT revenue of all Member States.
Predlog uredbe izrecno navaja, da cilj ni samo omogočiti pravilno odmero DDV, temveč tudi nadzorovati njegovo uporabo, predvsem pri transakcijah znotraj Skupnosti.
The proposed regulation expressly states that the regulation’s aim is not only to allow VAT to be calculated correctly, but also to monitor its correct application, particularly with regard to intra-Community transactions, and combat VAT fraud.
Eden od ciljev je tudi boj proti goljufijam na področju DDV.
Secondly, the proposal defines precisely the information that Member States must collect and make available to other Member States through an electronic database system.
Predlog natančno opredeljuje informacije, ki jih morajo države članice zbrati in prek elektronskega sistema zbirk podatkov dati na voljo drugim državam članicam, pri čemer določa skupna pravila za zbiranje informacij in preverjanje pri vpisovanju identifikacijskih številk za DDV v zbirke podatkov.
It also defines common rules on the information to be collected and the checks to be carried out when a VAT identification number is registered in the database.
Predlog opredeljuje tudi enotna pravila za hranjenje tako zbranih podatkov v obdobju petih let.
Uniform rules are also laid down for storage of the data thus obtained for a period of five years.
Na splošno uvaja vrsto izboljšav pri izmenjavi informacij, in sicer: izboljšano opredelitev primerov, v katerih lahko države članice opravijo uradno preiskavo, vključno z ukrepi za ublažitev posledic v primerih, ko se preiskava ne izvede; izboljšano opredelitev pogojev za samodejno izmenjavo podatkov, vključno z uporabo standardnih obrazcev in datotek, možnostjo izmenjave informacij na lastno pobudo in obveznostjo posredovanja povratne informacije, tj. informacije o uporabi podatkov, ki jih je posredovala druga država članica.
In general terms, several improvements are introduced relating to the exchange of information, namely: an improved definition of the cases in which Member States may carry out an administrative investigation, including measures to remedy the failure to carry out an investigation; an improved definition of the conditions for the automatic exchange of information, including the use of standard forms and files as well as the introduction of spontaneous exchange and the obligation to supply feedback, i.e. information on the use made of the information forwarded by another Member State.
Komisija prav tako predlaga oblikovanje pravne podlage za vzpostavitev Eurofisca, strukture za ciljno usmerjeno sodelovanje na področju boja proti davčnim goljufijam.
The Commission is also proposing the creation of a legal basis for establishing a structure (Eurofisc) for targeted cooperation to combat fraud.
V bistvu Komisija predlaga uradno delovanje mreže EUROCANET („European Carrousel Network“), ki je bila uvedena na pobudo Belgije in s podporo Komisije, da bi zaobjela vse oblike čezmejnih goljufij.
In reality, what the Commission is proposing is formalising the Eurocanet network (European Carousel Network), set up a few years ago at the initiative of Belgium, supported by the Commission, in order for it to cover all types of cross-border fraud.
Po mnenju strokovnjakov za boj proti goljufijam so bili rezultati te mreže pozitivni.
In the opinion of experts in the fight against fraud, Eurocanet’s work has produced positive results.
Uredba navsezadnje določa tudi pravice do dostopa do informacij, ki se razlikujejo glede na osebe in posamezne primere.
Finally, it should be pointed out that the Regulation also defines access rights to information in terms of persons and situations.
Evropski nadzornik za varstvo podatkov je 30. oktobra 2009 pripravil mnenje o predlogu in navedel nekatere vidike, ki bi jih bilo mogoče še izboljšati tako, da bo zagotovljena skladnost z evropskimi predpisi o varstvu podatkov.
On 30 October 2009, the European Data Protection Supervisor drew up an opinion setting out his views on the proposal, in which he points out certain aspects that could be improved to guarantee compliance with European data protection rules.
Zakonodajni predlog je pomemben korak v boju proti davčnim goljufijam.
The submission of this legislative proposal is good news for the fight against fiscal fraud.
Poročevalec v splošnem ocenjuje, da je predlog Komisije pozitiven, in ga tudi podpira.
Overall, the rapporteur takes a positive view and supports the Commission’s proposal.
Opredelil pa je tri področja, kjer bi ga bilo mogoče še izboljšati:
The rapporteur has identified three areas in which the Commission’s proposal should be strengthened:
§ Kar zadeva Eurofisc, bi bilo treba natančneje pojasniti njegov skupnostni značaj, enako velja za vlogo, ki naj bi jo v tem okviru odigrala Evropska komisija.
§ In relation to Eurofisc, it is proposed that the Community nature of the new structure should be clarified, as well as the role that the European Commission should play within this context.
§ Da bi bila izmenjava informacij med različnimi nacionalnimi organi boljša in da bi odpravili pomanjkljivosti, ki jih je Komisija sama odkrila v svojem nedavnem poročilu, bi bilo treba vzpostaviti sistematično spremljanje, ki bi ga Komisija izvajala v primerih, ko države članice zavrnejo posredovanje informacij ali uvedbo uradne preiskave.
§ With the aim of improving the exchange of information between different national authorities and remedying the shortcomings identified by the Commission in its recent report, it is proposed that the European Commission should institute systematic monitoring of cases in which Member States have refused to communicate information or carry out an investigation.
§ V skladu z upravičenimi pomisleki, ki so jih člani Odbora za ekonomske in monetarne zadeve izrazili ob prvi izmenjavi mnenj, poročevalec še predlaga, da bi upoštevali priporočila evropskega nadzornika za varstvo podatkov, saj lahko izmenjava podatkov med davčnimi oblastmi, ki se sicer večinoma nanaša na pravne osebe, zajema tudi fizične osebe.
§ Finally, in response to legitimate concerns expressed by members of the Committee on Economic and Monetary Affairs at the first exchange of views, the rapporteur proposes that the recommendations made by the European Data Protection Supervisor be incorporated in the text, since the exchange of information between fiscal administrative authorities, although mainly involving data concerning legal persons, may also involve the handling of data belonging to natural persons.
Kot je poudaril evropski nadzornik, mora biti obdelava omenjenih podatkov skladna s predpisi Skupnosti na področju varstva podatkov.
As the European Data Protection Supervisor emphasises, the processing of such data must be in conformity with the Community rules on data protection.
Predsednica Odbora za ekonomske in monetarne zadeve
Chair of the Economic and Monetary Affairs Committee
Predmet : Predlog uredbe Sveta o upravnem sodelovanju in boju proti goljufijam na področju davka na dodano vrednost (prenovitev)
Subject : Proposal for a regulation of the Council on administrative cooperation and combating fraud in the field of value added tax (recast)
Klaus-Heiner Lehne (predsednik), Raffaele Baldassarre, Sebastian Valentin Bodu, Antonio López-Istúriz White, Tadeusz Zwiefka, Luigi Berlinguer, Lidia Joanna Geringer de Oedenberg, Bernhard Rapkay, Evelyn Regner, Alexandra Thein, Diana Wallis, Cecilia Wikström, Jiří Maštálka, Francesco Enrico Speroni, Kurt Lechner, Sergio Gaetano Cofferati, Edit Herczog, Edvard Kožušník, Sajjad Karim. , vašemu odboru kot pristojnemu odboru priporoča, naj predlog prouči ob upoštevanju njegovih predlogov in v skladu s členom 87.
Klaus-Heiner Lehne (Chairman), Raffaele Baldassarre, Sebastian Valentin Bodu, Antonio López-Istúriz White, Tadeusz Zwiefka, Luigi Berlinguer, Lidia Joanna Geringer de Oedenberg, Bernhard Rapkay, Evelyn Regner, Alexandra Thein, Diana Wallis, Cecilia Wikström, Jiří Maštálka, Francesco Enrico Speroni, Kurt Lechner, Sergio Gaetano Cofferati, Edit Herczog, Edvard Kožušník, Sajjad Karim. , recommends that your Committee, as the committee responsible, proceed to examine the above proposal in keeping with its suggestions and in accordance with Rule 87.
Priloga: mnen je posvetovalne delovne skupine
Encl.: Opinion of the Consultative Working Party.
Bruselj, 7. oktober 2009
Brussels, 7 October 2009
Predlog uredbe Sveta o upravnem sodelovanju in boju proti goljufijam na področju davka na dodano vrednost
Proposal for a regulation of the Council on administrative cooperation and combating fraud in the field of value added tax
KOM(2009)427 z dne 18.8.2009 – 2009/0118(CNS)
COM(2009)427 of 18.8.2009 – 2009/0118(CNS)
V skladu z Medinstitucionalnim sporazumom z dne 28. novembra 2001 o bolj sistematičnem ponovnem sprejemu pravnih aktov, zlasti točko 9, se je posvetovalna delovna skupina, ki jo sestavljajo pravne službe Evropskega parlamenta, Sveta in Komisije, sestala 16. septembra 2009, da bi preučila omenjeni predlog Komisije.
In the light of the Interinstitutional agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts, particularly point 9 thereof, the consultative working party of the legal services of Parliament, the Council and the Commission held a meeting on 16 September 2009 for the purpose of considering the abovementioned proposal by the Commission, among others.
Delovna skupina je po preučitvi
On examining
Delovna skupina je imela na voljo nemško, angleško in francosko različico predloga, svoje delo pa je opravila na podlagi francoske različice, saj je bila francoščina izvorni jezik delovnega dokumenta. predloga uredbe Sveta (ES) št. 1798/2003 z dne 7. oktobra 2003 o upravnem sodelovanju na področju davka na dodano vrednost in razveljavitvi Uredbe (EGS) št. 218/92 soglasno ugotovila, da:
The working party was able to refer to the English, French, and German versions of the proposal and based its proceedings on the French original version of the working document. the proposal for a regulation of the Council intending to recast Regulation (EC) No 1798/2003 of the Council of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92, the working party noted by common accord that: