natgillin/translations-raw huggingface dataset:
E. ker je večina večnacionalnih podjetij strukturirana tako, da lahko izkoristijo možnost izogibanja plačilu davkov v različnih jurisdikcijah, v katerih delujejo; ker različna davčna obravnava v različnih jurisdikcijah daje prednost podjetjem, ki so velika, mednarodna ali dobro uveljavljena, pred tistimi, ki so majhna, domača ali nova,
E. whereas a significant number of multinational companies have been structured so as to take advantage of tax avoidance in the different jurisdictions in which they operate; whereas differential tax treatment in different jurisdictions favours undertakings that are large, international or well-established over those that are small, domestic or new (start-ups),
F. ker je zmožnost večnacionalnih podjetij, da množično izkoriščajo davčne oaze in središča z ugodnim davčnim sistemom kot del strategije izogibanja plačilu davkov, v nasprotju z načelom poštene konkurence in družbene odgovornosti,
F. whereas multinational companies’ ability to make extensive use of tax havens and offshore centres as part of their tax avoidance strategies conflicts with the principle of fair competition and corporate responsibility,
G. ker so davčne oaze v nasprotju z načeli solidarnosti, pravičnosti in prerazdelitve; ker v globaliziranem gospodarstvu veliko večnacionalnih podjetij svojo moč izkorišča za to, da prisili vlade, zlasti vlade držav v razvoju, naj znižajo davčne stopnje in nudijo davčne spodbude za privabljanje naložb; ker je v praksi to povzročilo prenos davčnega bremena na delavce in gospodinjstva z nizkimi dohodki ter privedlo do škodljivega zmanjšanja sredstev za javne storitve,
G. whereas tax havens conflict with the principles of solidarity, justice and redistribution; whereas, in a globalised economy, a significant number of multinational companies use their power to put pressure on governments, particularly those of developing countries, to lower tax rates and provide tax incentives to attract investment; whereas in practice this has shifted the tax burden onto workers and low-income households and forced damaging cutbacks in public services,
H. ker Svet trenutno obravnava vrsto pomembnih zakonodajnih predlogov o obdavčitvi prihrankov, upravnem sodelovanju in vzajemni pomoči pri izterjavi davkov; ker bo okrepitev dobrega upravljanja na davčnem področju v EU zagotovila politično in moralno podlago, s katero bo mogoče od tretjih držav zahtevati dobro upravljanje na davčnem področju;
H. whereas the Council is currently dealing with a number of important legislative proposals on the taxation of savings, administrative cooperation and mutual assistance for the recovery of taxes; whereas strengthening good tax governance within the EU will provide a political and moral basis from which to demand good tax governance of third countries,
I. ker so davčni organi s sprejetjem splošnih načel za preprečevanje izogibanja plačilu davkov pridobili pristojnost, da preučijo, ali je glavni namen posamezne transakcije izogibanje davčnim obveznostim oziroma njihovo zmanjšanje, in da v takem primeru odmerijo dodatni davek za preprečevanje takšnega ravnanja,
I. whereas the adoption of the General Anti-Avoidance Principles (GAAP) gives tax authorities the power to consider whether the main purpose of a particular transaction is the avoidance or reduction of tax liability and, if so, to levy additional tax in order to counteract such avoidance or reduction,
J. ker države v razvoju pogosto prav zaradi slabega upravljanja na davčnem področju nimajo legitimnosti ali pooblastil, da bi obdavčile lastne državljane; ker bi morala EU pri oblikovanju politike upravljanja na davčnem področju upoštevati posebne težave, s katerimi se soočajo države v razvoju, in jim ponuditi podporo za njihovo premostitev,
J. whereas developing countries frequently do not have the legitimacy or authority to tax their own citizens, precisely because of poor tax governance; whereas in formulating its tax governance policy, the EU must take into account the specific problems faced by developing countries and provide support to overcome them,
K. ker so skupna prizadevanja skupine G-20 in ZN, skupaj s pobudami pod vodstvom OECD, prinesla nekatere obetavne rezultate na področju davčnega upravljanja; ker ti rezultati ne zadostujejo za spoprijem z izzivi, ki jih predstavljajo davčne oaze in središča z ugodnim davčnim sistemom, in jim morajo slediti odločni, učinkoviti in usklajeni ukrepi,
K. whereas the combined efforts of the G-20 and the UN, together with the efforts made as part of OECD-led initiatives, have produced some promising results in the area of tax governance; whereas those results remain insufficient to cope with the challenges presented by tax havens and offshore centres and must be followed by decisive, effective and consistent action,
L. ker je po ocenah OECD v davčnih oazah trenutno zbranega skoraj 1.000.000.000.000 USD (bilijon USD) zasebnega kapitala, kar je petkrat več kot pred dvema desetletjema; ker ima več kot milijon podjetij, zlasti v ZDA in v državah članicah EU, registrirane sedeže v državah, v katerih so take davčne oaze,
L. whereas the OECD currently values private capital accumulated in tax havens at almost USD 1 000 000 000 000 (one billion), a figure five times higher than two decades ago; whereas more than one million companies, particularly in the United States and the EU Member States, have their registered offices in countries in which such tax havens are located,
M. ker je dokazano, da so finančno krizo delno povzročile nove vrste zapletenih finančnih instrumentov in izvedenih finančnih instrumentov, ki so bili v večjem obsegu vloženi v sklade s sedežem v jurisdikcijah, kjer velja davčna tajnost; ker se v davčnih oazah na primer trguje z zapletenimi finančnimi proizvodi, ki povzročajo finančno nestabilnost, medtem ko so imele številne finančne institucije zunajbilančne obveznosti v davčnih oazah; ker je finančna kriza na splošno prikazala posledice pomanjkanja dobrega upravljanja v novi luči in izpostavila tveganja, povezana z nejasnimi jurisdikcijami,
M. whereas there is evidence that the financial crisis was driven partly by new types of complex financial instrument and derivative placed, to a large extent, in funds domiciled in secrecy jurisdictions; whereas tax havens host, for example, complex financial products that cause financial instability, and many financial institutions had off-balance-sheet liabilities located in tax havens; whereas overall the financial crisis has shed new light on the consequences of a lack of good governance, highlighting the risks associated with opaque jurisdictions,
N. ker se v Evropski uniji izterja samo 5% čezmejnih davčnih terjatev;
N. whereas only 5% of cross-border tax claims are recovered in the European Union,
1. odločno obsoja, da davčne oaze vzpodbujajo izogibanje davkom, davčne utaje in beg kapitala ter imajo koristi od tega; zato poziva države članice, naj boj proti davčnim oazam, utaji davkov in nezakonitemu begu kapitala obravnavajo kot prednostno nalogo; poziva EU, naj okrepi prizadevanje in nemudoma sprejme konkretne ukrepe (sankcije) proti davčnim oazam, utaji davkov in nezakonitemu begu kapitala;
Strongly condemns the role played by tax havens in encouraging and profiteering from tax avoidance, tax evasion and capital flight; urges the Member States, therefore, to make the fight against tax havens, tax evasion and illicit capital flight a priority; calls on the EU to step up its action and to take immediate concrete measures – such as sanctions – against tax havens, tax evasion and illicit capital flight;
3. s tem v zvezi poudarja, da je izrednega pomena odprava uporabe umetne pravne osebe kot načina izogibanja obdavčitvi; prav tako poudarja, da se namesto bančne skrivnosti uvede samodejna izmenjava podatkov v vseh okoliščinah, vključno z državami članicami in odvisnimi ozemlji; v zvezi s tem pozdravlja predlog Komisije o upravnem sodelovanju na področju obdavčenja, ker sodelovanje med državami članicami med drugim razširja na vse vrste davkov, odpravlja bančno skrivnost in uvaja samodejno izmenjavo podatkov kot splošno pravilo;
Recalls in this context that it is of primary importance to put an end to the use of artificial legal persons as a way to avoid taxation; stresses also that instead of bank secrecy, automatic information exchange should take place in all circumstances, including in all the Member States and dependent territories; welcomes in this respect the Commission’s proposal on administrative cooperation in the field of taxation because, inter alia, it extends cooperation between the Member States to cover taxes of any kind, abolishes bank secrecy and establishes the automatic exchange of information as a general rule;
Na ravni EU
At EU level
7. meni, da bi moralo biti trženje alternativnih skladov iz tretjih držav v EU pogojeno s tem, da tretja država spoštuje standarde dobrega upravljanja na davčnem področju, pa tudi tem, da na podlagi pravno zavezujočih predpisov učinkovito izvaja načelo samodejne izmenjave informacij; zlasti poudarja, da napredek pri standardih dobrega upravljanja na davčnem področju, ki je bil dosežen v mednarodnih forumih, kot sta OECD in skupina G-20, ne bi smel Evropski uniji preprečevati uporabe višjih standardov;
Considers that the marketing in the EU of alternative funds domiciled in a third country must be conditional on that third country complying with good tax governance standards, including the effective implementation, on the basis of legally binding rules, of the principle of automatic exchange of information; stresses in particular that progress made on tax governance standards within international forums such as the OECD and the G‑20 should not prevent the European Union from applying higher standards;
Mednarodna razsežnost
At international level
11. poziva k večjemu sodelovanju, na primer k samodejni izmenjavi podatkov med državami, da se olajša izterjava kapitala, ki je bil v škodo notranjega trga nezakonito prenesen v tujino;
Calls for increased cooperation, such as the automatic exchange of information between countries, with a view to facilitating the recovery of capital moved abroad via illegal activity to the detriment of the internal market;
15. ponovno poudarja, da bo prizadevanje za boj proti davčnim oazam in davčnim utajam uspešno le, če bodo za vse veljala enaka pravila, ter se bo tako preprečilo nastajanje dodatnih zakonskih vrzeli, ki omogočajo zlorabo; v zvezi s tem meni, da je Direktiva 2003/48/ES, ki je uvedla načelo samodejne večstranske izmenjave podatkov med državami, dobrodošel korak v smeri nastanka splošnega okvira za samodejno izmenjavo podatkov; ustrezno pozdravlja predlog Komisije o spodbujanju sodelovanja s tretjimi državami v okviru Direktive 2003/48/ES;
Recalls that efforts to combat tax havens and tax evasion will be successful only if the same rules apply to all, so as to avoid the creation of further legal loopholes open to abuse; in this context, takes the view that Directive 2003/48/EC, which established the principle of automatic multilateral information exchange between countries, is a welcome step towards the establishment of a global framework for automatic information exchange; welcomes, accordingly, the Commission’s proposal to promote cooperation with third countries in the framework of Directive 2003/48/EC;
Resnični politiki EU dobrega davčnega upravljanja naproti
Towards a genuine EU policy of good tax governance
20. poziva Komisijo, naj ob upoštevanju vzajemne podpore pri izterjavi davčnih terjatev, carin in drugih ukrepov oceni število čezmejnih davčnih terjatev držav članic, ki ga je treba izterjati na ozemlju Evropske unije, in naj uvede merljive kazalnike za ugotavljanje napredka pri čezmejnih terjatvah v teku časa;
In regard to mutual assistance for the recovery of tax claims, duties and other measures, invites the Commission to estimate the number of cross-border tax claims by the Member States to be recovered within the territory of the European Union and to introduce quantifiable indicators for measuring progress in cross-border recovery over time;
22. odločno poziva EU, naj usklajeno pristopi k dobremu davčnemu upravljanju v okviru evropske sosedske politike, širitvene politike in politike razvojnega sodelovanja; poudarja, da bi morala politika upravljanja na davčnem področju aktivno prispevati k razvoju trajnostnih in preglednih davčnih sistemov v državah v razvoju, zlasti ob upoštevanju izkoreninjenja davčnih goljufij, ki povzročajo letne izgube davčnih prihodkov v višini 10-kratne razvojne pomoči; meni, da mora biti za dosego tega cilja dosežena ustrezna raven virov; ponovno poudarja, da bo davčno upravljanje v končni fazi privabilo naložbe, saj bo prispevalo k pravni varnosti na davčnem področju, preglednosti in stabilnosti;
Urges the EU to implement a consistent approach to good tax governance in the context of the European Neighbourhood Policy, the enlargement policy and the development cooperation policy; stresses that the tax governance policy should actively contribute to building sustainable and transparent tax systems in developing countries, in particular with a view to eradicating tax fraud, which leads to an annual loss of tax revenue corresponding to 10 times the amount of development aid injected by developed countries; considers that an appropriate level of resources must be allocated to achieving that objective; recalls that tax governance will ultimately attract investment insofar as it contributes to legal tax certainty, transparency and stability;
26. predlaga, da Komisija za boljše ugotavljanje netočnih cen transakcij ter najpogosteje uporabljenih tehnik izogibanja plačilu davkov da prednost širši uporabi metode primerljivih dobičkov ter tako prenese področje uporabe preverjanja uporabe transfernih cen z ravni transakcije na raven podjetja; poudarja, da je bistvo metode primerljivih dobičkov primerjava dobičkov med podjetji po posamezni industrijski panogi in da je lahko padec dobička podružnice večnacionalnega podjetja, ki je v daljšem časovnem obdobju precej pod sektorskim povprečjem, dokaz obsežne uporabe transfernih cen;
Suggests that, in order better to identify inaccurate transaction pricing and the most frequently applied tax evasion techniques, the Commission prioritise the wider application of the comparable profits method, thus shifting the scope of the transfer-pricing inspection from transaction to company level; points out that the comparable profits method focuses on comparing earnings between companies in each industrial sector and that a fall in the profits of a multinational company’s subsidiary which is significantly lower than the sector-wide average over time may be evidence of massive transfer pricing;
29. poziva Komisijo naj Parlamentu letno poroča o izvajanju politike upravljanja EU na davčnem področju, začenši z oktobrom 2010;
Asks the Commission to report to Parliament annually on the implementation of the EU tax governance policy, starting in October 2010;
Obstaja splošno soglasje o tem, da je zaradi finančne in gospodarske krize davčno upravljanje dobilo zelo pomembno in prepoznavno vlogo v svetovnem okviru.
There is overall agreement to note that the financial and economic crisis has promoted tax governance to a most prominent and visible position on the global agenda.
To ni posebno presenetljivo v trenutku, ko se milijoni državljanov borijo za preživetje v težkih razmerah gospodarske krize in se od njih zahteva prevzem višjih davčnih obremenitev, medtem ko drugi ne plačujejo za svoje dolgove.
This comes as no surprise at a moment where millions of citizens are struggling to fare through the troubled waters of economic distress and are asked to shoulder an additional tax burden, whereas others do not pay what they owe.
Države članice EU (znotraj EU in z dvostranskimi mednarodnimi sporazumi) in mednarodne organizacije, kot je OECD, poudarjajo, da sta preglednost in izmenjava podatkov v davčnih zadevah osnova za pošteno konkurenco v svetovnem gospodarstvu ter za enakomerno davčno obremenitev poštenih davkoplačevalcev.
EU Member States (within the EU and through bilateral international agreements) as wells as international organisations such as the OECD emphasise that transparency and exchange of information in tax matters are the basis for a fair competition in a global economy and an equitable tax burden weighing on honest taxpayers.
Priznavajo tudi, da je davčno upravljanje pomemben predpogoj za ohranjanje celovitosti finančnih trgov.
They also recognise that tax governance is an important pre-condition for preserving the integrity of financial markets.
Po oceni OECD s konca leta 2008 so svetovne davčne oaze pritegnile med 5 in 7 bilijonov USD premoženja, čeprav je zaradi stopnje zaupnosti pri teh računih težko ugotoviti natančne zneske po posameznih jurisdikcijah.
According to an OECD estimate at the end of 2008, the world’s tax havens have attracted between USD 5 trillion and USD 7 trillion in assets, although the degree of secrecy surrounding these accounts makes it difficult to determine exactly just how much is located in these individual jurisdictions.
Čeprav nimamo neizpodbitnih podatkov o obsegu davčnih goljufij v EU, se strokovne ocene v ekonomski literaturi gibajo med 2 in 2,5 % BDP na ravni EU, kar je znesek med 200 in 250 milijoni EUR.
Although there are no undisputable figures on the amount of tax fraud in the EU, the economic literature estimates, however, the amount to be between 2 and 2.5% of GDP at EU level, i.e. between 200 and 250 billion euro.
Kaj je davčno upravljanje in kako se trenutno spodbuja
What is tax governance and how it is currently promoted
Svet ECOFIN je v svojih sklepih z dne 14. maja 2008 prvič opredelil davčno upravljanje v smislu načel preglednosti, izmenjave podatkov in poštene davčne konkurence.
Tax governance has been defined by the Council (ECOFIN) for the first time at its 14 may 2008 Conclusions as meaning the principles of transparency, exchange of information and fair tax competition.
Načela davčnega upravljanja se uporabljajo na različnih stopnjah in ravneh.
There are different instances and levels where the tax governance principles are applied.
Na ravni EU je komisar Kovács na seji odbora ECON dne 6. oktobra 2009 izjavil, da bo okrepitev davčnega upravljanja v Evropski uniji "vzpostavila politične in moralne temelje za to, da lahko od tretjih držav in naših partnerjev izven Skupnosti zahtevamo dobro upravljanje v davčnih zadevah."
At the EU level , Commissioner Kovács stated in his intervention at the 6 October 2009 ECON Committee meeting that strengthening tax governance within the European Union ‘ will provide for a political and moral base to demand good governance in tax matters from third countries, from our partners outside the Community ’ .
Davčno upravljanje v Skupnosti trenutno obravnavajo trije pomembni zakonodajni predlogi, in sicer:
Tax governance within the Community is currently the subject of three important legislative proposals, namely:
§ direktiva o obdavčenju prihrankov,
§ the Savings Taxation Directive,
§ dve direktivi o upravnem sodelovanju in vzajemni pomoči pri izterjavi.
§ the two directives on Administrative cooperation and Mutual Assistance in Recovery.
Cilj teh treh predlogov je zagotoviti preglednost in učinkovito izmenjavo davčnih informacij med državami članicami ter dobro sodelovanje pri izterjavi davčnih terjatev.
The purpose of these three proposals is to ensure transparency and effective exchange of tax information between Member States as well as good cooperation in the recovery of tax claims.
Direktiva o obdavčenju prihrankov določa posebno vrsto samodejne izmenjave informacij , omejene na nekatere vrste prihrankov .
The Savings Tax Directive lays down a specific type of automatic exchange of information , limited to a certain type of savings .
V direktivi o prihrankih se na poseben način uporabljajo načela veljavne direktive o medsebojni pomoči in se v nasprotju s slednjo državam članicam zagotavlja (z začasnim odstopanjem v prehodnem obdobju)
The Savings Directive is a specific application of the principles laid down in the current Mutual Assistance Directive but, contrary to the latter, the Savings Tax Directive ensures, with some temporary derogation over a transitional period,
Avstrija, Belgija in Luksemburg lahko uporabljajo davčni odtegljaj namesto izmenjave informacij. , da lahko samodejno izmenjujejo informacije, ki jih imajo banke.
Austria, Belgium and Luxembourg may apply a withholding tax instead of exchanging information. that Member States automatically exchange information held by banks.
Komisija je novembra 2008 predstavila predlog za prenovo direktive o prihrankih.
The Commission submitted in November 2008 a proposal to reform the Savings Directive.
V svojem mnenju z dne 24. aprila 2009 je Evropski parlament podprl pristop Komisije in pozval k odpravi prehodnega obdobja, kar bo omogočilo, da bodo lahko od 1. januarja 2014 vse države članice samodejno izmenjevale informacije o prihrankih in drugih enakovrednih produktih.
In its Opinion of 24 April 2009, the European Parliament supported the Commission’s approach and called for the transitional period to be ended, so that by 1 July 2014 all Member States automatically exchange information on savings other equivalent products.
Predlog zdaj [ oktober 2009 ] obravnava Svet.
The proposal is now [ October 2009 ] on the Council’s table.
V tem času se je zgodilo naslednje:
In the meantime, a number of developments have occurred:
§ glede uporabe direktive o obdavčenju prihrankov se je Belgija odločila, da 1. januarja 2010 preide od davčnega odtegljaja na samodejno izmenjavo informacij;
§ Concerning the application of the Savings Taxation Directive, Belgium has decided to switch from the withholding tax to the automatic exchange of information as of 1 January 2010.
§ Otok Man je sprejel izjavo, da bo od 1. julija 2011 uporabljal samodejno izmenjavo informacij;
§ The Isle of Man has also declared to apply automatic information exchange as of 1 July 2011.
§ začela se bodo začetna posvetovanja s petimi državami, ki niso članice EU (Švica, Lihtenštajn, San Marino, Monako in Andora), da se izboljšajo dvostranski sporazumi, ki so jih te države podpisale z Evropsko unijo o obdavčenju dohodka od prihrankov;
§ Initial consultations are starting with the 5 non-EU member European countries (Switzerland, Liechtenstein, Monaco, San Marino, Andorra) to improve their bilateral agreements on the taxation of savings income with the European Union.
§ začela so se pogajanja z Norveško, ki želi pristopiti k določbam direktive o obdavčenju prihrankov;
§ Negotiations have started with Norway which wants to join the Savings Taxation arrangements.
§ Komisija je začela pogovore s Hongkongom, Macaom in Singapurjem o njihovem morebitnem pristopu k določbam direktive o obdavčenju prihrankov.
§ The Commission has started talks with Hong Kong, Macao and Singapore on their possible accession to the savings taxation arrangements.
Kar zadeva predloge o upravnem sodelovanju in vzajemni pomoči pri izterjavi , jih Parlament preučuje in namerava o tem sprejeti mnenje na začetku leta 2010.
As regards the Administrative cooperation and the Mutual Assistance in Recovery proposals, the European Parliament is currently examining them with a view to adopt an opinion early 2010.
V enem od predlaganih predlogov sprememb se izrecno predlaga ukinitev bančne tajnosti , ki onemogoča izmenjavo informacij za davčne namene med davčnimi upravami držav članic.
One of the proposals’ amendments explicitly proposes to abolish bank secrecy being used to prevent information exchange for tax purposes between the tax administrations of the Member States.
Poleg teh treh predlogov Svet nadaljuje delo na podlagi revidiranega delovnega svežnja o kodeksu ravnanja (obdavčenju podjetij) , ki je bil sprejet novembra 2008.
Apart from these three proposals, the Council is also pursuing its work on the basis of a revised Work Package on the Code of Conduct (Business Taxation) adopted in November 2008.