natgillin/translations-raw huggingface dataset:
J. ker sta Komisija in Računsko sodišče večkrat izjavila, 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; ker so zato potrebna jasnejša in bolj zavezujoča pravila o sodelovanju med državami članicami ter Evropskim uradom za boj proti goljufijam (OLAF),
J. whereas both the Commission 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; whereas this calls for clearer and more binding rules on cooperation between Member States, and the European Anti-Fraud Office (OLAF),
K. ker je vsa razpoložljiva tehnologija, vključno z elektronskim shranjevanjem in prenosom nekaterih podatkov za DDV in trošarine, nujno potrebna za pravilno delovanje davčnih sistemov držav članic; ker je treba izboljšati pogoje za izmenjavo elektronsko shranjenih podatkov v posamezni državi članici in neposredni dostop držav članic do teh podatkov; ker morajo davčne oblasti držav članic osebne podatke skrbno obdelovati za določene namene in na podlagi privolitve zadevne osebe ali na drugi legitimni podlagi, določeni z zakonom;
K. whereas the use of all available technologies, including the electronic storage and transmission of certain data for VAT and excise duties, is indispensable for the proper functioning of Member States’ tax systems; whereas the conditions for the exchange of, and direct access of Member States to, electronically stored data in each Member State should be improved; whereas Member States’ tax authorities should handle personal data with due care for specified purposes and on the basis of the consent of the person concerned or some other legitimate basis laid down by law,
L. ker lahko gospodarski subjekti pridobijo le zelo razdrobljene podatke o davčnem statusu svojih strank na področju DDV,
L. whereas traders can often obtain only very fragmented information on the VAT status of their customers,
M. ker je treba poleg krepitve načinov za odkrivanje davčnih goljufij okrepiti tudi veljavno zakonodajo na področju pomoči pri izterjavi davkov, enakosti davčne obravnave in izvedljivosti v poslovanju podjetij,
M. whereas the strengthening of the means of detecting tax fraud should be accompanied by a reinforcement of the existing legislation on assistance in the recovery of taxes, equality in tax treatment and practicability for businesses,
1. ugotavlja, da mora biti namen strategije EU na področju davčnih goljufij boj proti davčnim izgubam zaradi davčnih goljufij z opredelitvijo področij, kjer so mogoče izboljšave zakonodaje EU in upravnega sodelovanja med državami članicami, s katerimi se učinkovito spodbuja zmanjšanje davčnih goljufij, pri čemer se ne povzročajo nepotrebne obremenitve za davčne uprave in davkoplačevalce;
Notes that the purpose of the EU fiscal fraud strategy must be to tackle tax losses due to fiscal fraud by identifying the areas in which improvements to both EC legislation and administrative cooperation between Member States can be made, which effectively promote the reduction of tax fraud, to the greatest extent possible without creating unnecessary burdens both for tax administrations and tax payers;
5. obžaluje, da Svet kljub nenehnim analizam, zahtevam in pomislekom ni sprejel učinkovite strategije za boj proti davčnim goljufijam;
Regrets that in spite of repeated analyses, demands, and objections, the Council has not yet adopted an effective strategy for the fight against fiscal fraud;
Splošna vprašanja: obseg davčnih goljufij in njihove posledice
General issues: extent of fiscal fraud and its consequences
9. obžaluje, da ni mogoče ustrezno oceniti niti dejanskega obsega te težave niti spremljanja pozitivnih oziroma negativnih sprememb, ker ni na voljo podatkov, zbranih na nacionalni ravni;
Regrets, as a result of the lack of data collected at national level, that neither the real extent of the problem can be properly assessed, nor the monitoring of changes, whether positive or negative, properly evaluated;
12. ugotavlja, da so davčne goljufije, povezane z DDV, zlasti skrb zbujajoče za delovanje notranjega trga, če imajo neposreden čezmejni vpliv, povzročajo znatne izgube prihodka in neposredno vplivajo na proračun EU;
Notes that VAT-related tax fraud is a matter of particular concern for the functioning of the internal market in so far as it has a direct cross-border impact, involves substantial amounts of lost revenue and directly affects the EU budget;
17. meni, da je sedanji sistem zastarel in da ga je treba temeljito spremeniti, pri čemer se poštenih podjetij ne sme preobremeniti z birokracijo; meni, da poslovanje brez sprememb ni mogoče;
Considers the current system to be outdated and in need of radical overhaul without over-burdening honest businesses with red tape; believes that maintaining the status quo is not an option;
Nadomestni sistemi sedanjega sistema DDV
Alternative systems to the current VAT system
18. ugotavlja, da pri sistemu obrnjene davčne obveznosti DDV plača stranka, ki je davčni zavezanec, in ne dobavitelj; priznava, da je prednost takega mehanizma onemogočenje goljufij v zvezi z manjkajočim gospodarskim subjektom, ker je DDV dolžen plačati davčni zavezanec, ki se mu blago dobavi;
Notes that in a reverse-charge system VAT is accounted for by the taxable customer instead of the supplier; recognises that that mechanism has the advantage of removing the opportunity to engage in missing-trader fraud, by designating the taxable person to whom the goods are supplied as the person liable to pay the VAT;
Pilotni projekt
Pilot Project
Obdavčenje dobave blaga v Skupnosti
Taxation of intra- C ommunity supplies
25. poudarja, da bi morala biti davčna uprava države članice dobaviteljice pristojna za izterjavo DDV od dobavitelja in za izvedbo prenosa prek klirinškega sistema k davčni upravi v kraju nakupa v Skupnosti; priznava, da je treba med davčnimi upravami vzpostaviti vzajemno zaupanje;
Emphasises that it should be the responsibility of the tax administration of the Member State of supply to collect the VAT from its supplier and to make a transfer via the clearing system to the tax administration where the intra-Community acquisition has taken place; recognises that it is necessary to build mutual trust between tax administrations;
Upravno sodelovanje in medsebojna pomoč na področju DDV, trošarin in neposrednega obdavčenja
Administrative cooperation and mutual assistance in the field of VAT, excise duties and direct taxation
27. vztraja, da morajo za zaščito davčnih prihodkov vseh držav članic na notranjem trgu države članice sprejeti primerljive ukrepe proti goljufom, zlasti v smislu kazni in kazenskega pregona, ne glede na to, ali storjena goljufija povzroči izgubo prihodkov; poziva Komisijo, naj predlaga možne mehanizme za spodbujanje takega sodelovanja med državami članicami;
Insists that in order to protect fiscal revenue of all the Member States in relation to the internal market, Member States should take comparable measures against fraudsters, in particular in terms of sanctions and criminal proceedings, regardless of where losses of revenue take place; calls on the Commission to propose possible mechanisms to promote such cooperation between Member States;
30. opozarja, da davčne oaze ovirajo izvajanje lizbonske strategije, saj spodbujajo zniževanje davčnih stopenj in davčnih prihodkov nasploh, s tem pa zaostrujejo davčno konkurenco, ki razjeda davčno suverenost držav članic;
Recalls that tax havens represent a barrier to the implementation of the Lisbon Strategy, as they put downward pressure on tax rates and, in general, on tax revenues, thereby exacerbating the effects of tax competition, which erodes the fiscal sovereignty of Member States;
Davčne utaje
Tax Evasion
Obseg davčnih goljufij
Extent of fiscal fraud
Davčne goljufije imajo hude posledice za nacionalne proračune, so v nasprotju z načelom poštenega obdavčenja in lahko povzročijo izkrivljanje konkurence, s čimer vplivajo na delovanje 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.
Izkrivljanje zaradi goljufij na področju DDV vpliva na splošno ravnovesje sistema virov, ki mora biti pošten in pregleden, da se zagotovi dobro delovanje Skupnosti.
Distortions caused by VAT fraud affect the overall balance of the resource system which has to be fair and transparent in order to guarantee the well functioning of the Community.
Čeprav preiskave o obsegu utaj DDV in goljufij v zvezi s tem niso bile izvedene v vseh državah članicah, je bilo objavljenih več ocen.
Though 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 navaja, da so po ocenah izgube DDV v Evropski uniji od 60 do 100 milijard EUR na leto.
The International VAT Association quotes estimates of VAT losses ranging from 60 billion to 100 billion euro per annum across the European Union.
Carinski in davčni organi Združenega kraljestva ocenjujejo, da so le v Združenem kraljestvu v davčnem letu 2005-2006 izgube prihodkov od DDV znašale 18,2 milijarde EUR.
In the United Kingdom alone, HM Revenue and Customs (HMRC) estimate that in the tax year 2005-2006 VAT revenue losses amounted to 18,2 billion euro.
V Nemčiji je ministrstvo za finance objavilo izsledke študije, po ocenah katere naj bi leta 2005 izgube DDV znašale 17 milijard EUR.
In Germany, the Ministry of Finance published the results of a study which estimated, for 2005, VAT losses of 17 billion euro.
Poleg tega, kot opozarja Računsko sodišče, utaja DDV in goljufije v zvezi s tem vplivajo tudi na financiranje proračuna EU, ker morajo zaradi njih države članice prispevati več lastnih sredstev iz naslova bruto nacionalnega dohodka.
Furthermore, as the Court of Auditors recalls, VAT evasion and fraud also impact on the financing of the EU budget, resulting in an increased need to call from Member States own resources based on gross national income.
Posebno poročilo Računskega sodišča št. 8/2007 o upravnem sodelovanju na področju davka na dodano vrednost, odstavek 2.
Court of Auditors’ Special report No 8/2007 concerning administrative cooperation in the field of value added tax, paragraph 2.
Goljufije na področju DDV
VAT fraud
Opozoriti je treba, da je sedanji „prehodni“ sistem iz leta 1993 rezultat kompromisa med odločitvijo o vzpostavitvi enotnega trga brez mejnih kontrol in dejstvom, da se države članice niso strinjale glede stopnje uskladitve DDV, da bi se oblikoval popolnoma enoten notranji trg.
By way of reminder, the current "transitional" system, which dates back to 1993, is the result of a compromise between the decision to create a single market without border controls, on the one hand, and the fact that Member States did not agree to a degree of VAT harmonisation such as to achieve a completely homogeneous internal market, on the other.
Komisija je najprej predlagala sprejetje sistema države izvora (tj. obdavčenje po stopnji izvozne države članice).
The Commission initially proposed the adoption of the origin system (i.e. the taxation at the rate of the exporting Member State).
Svet je sprejel tako imenovani prehodni sistem, ki je odpravil nadzor na notranjih mejah Skupnosti, medtem ko je hkrati omogočil, da se davek še naprej pobira v namembni državi članici.
The Council adopted the so-called "transitional system", which enabled controls at the Community’s internal borders to be abolished whilst allowing tax to continue to be collected in the Member State of destination.
V skladu s prehodnim sistemom se DDV (kot davek na porabo) obračuna v kraju porabe kot odstotek stroška dejanskega izdelka.
Under the transitional system, VAT (as a consumption tax) is charged at the place of consumption as a percentage of the cost of the actual product.
DDV se obračuna in pobere, medtem ko izdelek potuje od enega podjetja do drugega (med gospodarskimi subjekti, ki so zavezanci za plačilo DDV), ter se nato nakaže domačemu davčnemu organu.
As a product moves from one company to the next (between VAT registered traders) VAT is charged and collected and remitted to the domestic fiscal authority.
Pri transakcijah v Skupnosti, ki so zdaj obdavčene po stopnji nič, izvoznik ne obračuna DDV, ampak lahko zahteva vračilo vstopnega DDV; nasprotno kupec ne plača DDV, ampak ga mora obračunati pri nadaljnji prodaji in nakazati prihodek od DDV svojemu davčnemu organu.
As regards intra-Community transactions, which are currently zero-rated, an exporter does not charge VAT, but is able to claim a refund of input VAT; conversely, a purchaser does not pay VAT, but has to charge it on subsequent sales and remit the VAT income to its fiscal authority.
Mehanizem za dobropis in povračilo
Credit and refund mechanism
Ker je večina utaj DDV povezanih s sivo ekonomijo, se lahko čedalje večji delež utaj DDV obravnava kot stranski učinek navedene ureditve DDV, ki je bila uvedena leta 1993, zlasti v primeru transakcij v Skupnosti, ki so obdavčene po stopnji nič in pri katerih gospodarski subjekti ne obračunajo DDV, vendar vseeno zahtevajo povračilo vstopnega DDV.
Whereas most of the VAT evasion is linked to the shadow economy, a growing share of VAT evasion can be seen as a side-effect of the VAT arrangements described above, that were put in place 1993, in particular in the case of zero-rated intra-Community transactions, where traders do not charge VAT but still can claim a refund of input VAT.
Ker so transakcije v Skupnosti obdavčene po stopnji nič, lahko povzročijo utajo DDV v državi dobaviteljici (ker dobavitelj, potem ko prijavi dobavo v Skupnosti, obdrži blago za prodajo na domačem trgu brez DDV) ali v namembni državi (ker prejemnik ne plača DDV ob dostavi) oziroma tako imenovane goljufije z manjkajočim gospodarskim subjektom.
Since intra-Community transactions are zero-rated, such transactions can give rise to VAT evasion either in the supplier country (because the supplier, after having declared an intra-Community delivery, retains goods for sale in the domestic market without VAT) or in the country of destination (because the recipient fails to pay VAT due on arrival) or by operating the so-called missing trader fraud.
Goljufije z manjkajočim gospodarskim subjektom
Missing trader fraud
Pri tej vrsti goljufij (ki se imenujejo tudi „davčni vrtiljak“) goljufi uvažajo blago, ki je obdavčeno po stopnji nič, obračunajo DDV ob prodaji blaga naprej po dobavni verigi, vendar denar obdržijo zase, namesto da bi ga izročili davčnim organom.
Under this type of fraud (also known as "Carousel fraud"), fraudsters import goods that are zero-rated, charge VAT when selling the goods on in the supply chain but pocket the money instead of handing it over to the tax authorities.
Vrtiljak se nadaljuje, če se blago večkrat izvozi in uvozi.
The 'carousel' continues if the goods are repeatedly exported and imported.
Izgube se tako množijo.
Losses multiply.
Največ goljufij je pri prodaji mobilnih telefonov in čipov.
Mobile phones and chip technology are where fraud has been most prevalent.
Obdavčitev po ničelni stopnji pri izvozu (ki vključuje vračilo DDV izvoznikom) je bila opredeljena kot glavni dejavnik, ki omogoča goljufije vrste davčni vrtiljak.
The zero-rating of exports (which entails the refunding of VAT to exporters) has been identified as the main factor allowing carousel fraud to happen.
Možni nadomestni sistemi
Possible alternative systems
Obrnjena davčna obveznost
Reverse Charge
Pri sistemu obrnjene davčne obveznosti DDV plača stranka, ki je davčni zavezanec, in ne dobavitelj.
In a reverse-charge system, VAT is accounted for by the taxable customer instead of the supplier.
Kadar stranka, ki je upravičena do celotnega odbitka, odbije DDV na istem obračunu DDV, je neto rezultat ničen, zato ni plačilo ni potrebno.
As the customer, in so far as they are entitled to full deduction, deducts this VAT on the same VAT declaration, the net result is nil and no payment is to be made.
Obrnjena davčna obveznost se ne uporablja za dobavo posameznikom, pri čemer mora dobavitelj v tem primeru obračunati celotni znesek DDV in ga plačati davčnim organom.
The reverse charge is not applied to supplies to private individuals and the supplier has, in that case, to charge and pay to the authorities total amount of VAT.
Pri sistemu obrnjene davčne obveznosti ni možnosti razdrobljenega plačila, ker se skupni DDV plača le na koncu dobavne verige.
There is no fractionated payment in a reverse-charge system as the total VAT is paid only at the end of the supply chain.
To pomeni, da bi se s splošnim sistemom obrnjene davčne obveznosti odpravila glavna značilnost DDV, to sta plačilo DDV za dobavo blaga in odbitek DDV za nakup, s čimer bi zagotovili samoupravljalni nadzorni mehanizem.
In other words, a generalised reverse-charge mechanism would take away the main feature of VAT, namely the payment of VAT on supplies and the deduction of VAT on purchases, which provides for a self-policing control mechanism.
Nemčija je med predsedovanjem predlagala uporabo mehanizma obrnjene davčne obveznosti, vendar predlog ni bil sprejet z velikim navdušenjem.
During its Presidency Germany proposed the application of a reverse charge mechanism but this was met with limited enthusiasm.
Prelagano je bilo tudi, da bi države članice uvedle splošen pilotni projekt obrnjene davčne obveznosti.
Suggestions have also been made for a Member State to undertake an across the board reverse charge pilot project.
Nekateri obrnjeno davčno obveznost kritizirajo, ker je tako kot pri davku na promet za izterjavo DDV odgovoren končni gospodarski subjekt, ki mora organom plačati celoten DDV.
The reverse charge does have critics, that as with sales tax, the collection of VAT rests on the end trader who is responsible for paying all the VAT to the authorities.
Pri obrnjeni davčni obveznosti se lahko prav tako pojavijo nove vrste goljufij v obliki večjih davčnih izgub na maloprodajni ravni in zlorabe identifikacijskih številk za DDV.
Also with the reverse charge new types of fraud can arise in the form of increased tax losses at the retail level and the misuse of VAT identification numbers.
Da bi rešili to težavo, bi lahko sistem dopolnili z uvedbo ukrepov za preverjanje, vendar bi to pomenilo dodatno obremenitev za podjetja.
To overcome this, the system could be accompanied by the introduction of checking measures, but this would constitute an additional burden to business.
Prvi ukrep za preverjanje bi lahko bila mejna vrednost, da bi se omejilo tveganje za neobdavčeno končno porabo.
As a first checking measure a threshold could be applied in order to limit the risk of untaxed final consumption.
Svet je predlagal, da bi ta mejna vrednost znašala 5.000 EUR.
The Council has suggested that this threshold be set at 5000 EUR.
Sistem bi deloval na naslednji način:
The system would thus work as follows:
Komisija na podlagi več študij meni, da bi bilo pravilna uporaba mejne vrednosti za podjetja zelo draga.
The Commission, based on several studies, considers that the correct application of the threshold is the most costly element for businesses.
Zastavlja se tudi vprašanje, ali bi bil predlagani sistem obrnjene davčne obveznosti izbiren ali obvezen.
Finally, the question arises whether the proposed reverse-charge system should be optional or mandatory.
Komisija in velika večina držav članic so jasno povedale, da bi izbirni splošni sistem obrnjene davčne obveznosti pomenil uvedbo dvojnega sistema DDV, kar bi bilo v nasprotju z učinkovitim delovanjem notranjega trga in bi povzročilo bolj zapleteno okolje, ki bi lahko vlagatelje odvračalo od poslovnih naložb.
The Commission and a large majority of Member States have made clear that an optional generalised reverse charge system would imply the creation of a double VAT system that would run against the efficient operation of the internal market and would be the source of a more complex environment that could discourage business investment.
Pilotni projekt – Ker ni nobenih empiričnih dokazov, bi lahko pilotni projekt zagotovil konkretnejši odgovor na vprašanja v zvezi z izvedljivostjo predlaganega sistema.
Pilot project In view of the lack of empirical evidence, a pilot project could provide a more substantive reply to the questions regarding the feasibility of the proposed system.
Poskrbeti je treba, da nobena država članica, ki se javi prostovoljno, in nobena druga država članica ne bo izpostavljena večjemu tveganju.
Care should be taken that neither the Member State volunteering nor any other Member State are exposed to major risks.
Sistem države izvora – V skladu s tem sistemom se DDV obračuna po stopnji izvozne države članice.
Origin system According to this system, VAT is charged at the rate of the exporting Member State.
Kot je bilo pojasnjeno, se je Svet odločil za sprejetje „prehodnega sistema“, zato bi se z možnostjo uvedbe sistema države izvora vrnili k prvotni zamisli, ki jo je predvidela Komisija.
As explained above, the Council decided to adopt a "transitional system" so the option to introduce an origin system would go back to the original idea envisaged by the Commission.
Države članice takrat niso želele odstopiti od svoje suverenosti v zvezi z določanjem stopnje DDV, kar se do danes ni spremenilo.
Member States were not at that time, and are still not willing to cede their sovereignty as regards setting the level of VAT rates.
Zato ta sistem, če želimo, da bo imel možnost za resno obravnavo v Svetu, ne sme vključevati uskladitve stopenj.
Therefore, for this system to have any chance of serious consideration by the Council, it should not require rate harmonisation.
Ena od rešitev bi bila ponovna ocena predlogov za uvedbo klirinške hiše , kot je bilo predlagano leta 1992, česar države članice iz navedenih razlogov niso podprle.
One solution would be to reassess the proposals for the setting up of a clearing house as proposed in advance of 1992 but for reasons outlined above Member States were not supportive.
Zaradi več goljufij in večjega tehnološkega napredka je treba to ponovno izpostaviti.
With the rise in fraud and technological advance it is well worth raising again.
Da bi se ohranilo temeljno načelo DDV, tj. da je to davek na porabo, bi se DDV obračunal po stopnji države izvoznice, medtem ko bi klirinška hiša olajšala prenos prihodkov med državami članicami.
To retain the founding principle of VAT, that is being a consumption tax, VAT would be charged at the rate of the exporting country, and a clearing house would facilitate the passing of revenue amongst Member States.
Država članica dobaviteljica bi morala izterjani DDV posredovati državi članici uvoznici.
The Member State of supply would have to forward the VAT collected to the importing Member State.
Prav tako bo lahko država članica, v katero se blago dostavi, izterjala DDV, ki nastane zaradi katere koli omejitve, ki se uporablja za pravico do odbitka vstopnega DDV.
In the same vein, the Member State of arrival will be able to collect VAT that results from any limitation applicable to the acquirer’s right to deduct input VAT.
Tako bi se preprečilo izkrivljanje konkurence, ki bi ga sicer lahko povzročile različne nacionalne stopnje DDV.
In this way, distortions of competition which might otherwise arise from different national levels of VAT rates would be avoided.
Največja težava na politični ravni bi bila, da bi bili davčni prihodki posameznih držav članic odvisni od transferjev drugih držav članic.
The main difficult issue, which is a political one, would be that of making individual Member States's tax receipts dependant on transfers made by other Member States.