natgillin/translations-raw huggingface dataset:
Kriza je razkrila tudi razsežnost davčnega inženiringa in nepreglednost trga, ter pokazala, da ukrepi v eni državi močno vplivajo na gospodarstvo v drugih državah.
The crisis has also highlighted the full extent of fiscal engineering and the opaqueness of the market, as well as showing that actions taken in one country have major repercussions on the economy of others.
Med drugimi razlogi, ki potrjujejo primernost tega predloga, je ta, da so se državljani in voditelji začeli zavedati nujnosti odprave sramotnih razmer, ki jih doživljamo v zadnjem času.
One of the other reasons that demonstrates the usefulness of this proposal is that citizens and leaders have now become aware of the need to put an end to the sort of scandalous situations that we have experienced recently.
V sedanji krizi je toliko bolj pomembno, da se ne izpusti noben vir prihodkov za evropsko gospodarstvo, da bi lahko krili izredne stroške za ublažitev posledic krize in v tem primeru zmanjšali visoke proračunske primanjkljaje.
At this time of crisis, it is all the more obvious that we do not ignore any source of income for the European economies in order to cover the exceptional expenditure to mitigate the effects of this crisis and to reduce, where necessary, high budget deficits.
Predlog Komisije in ocena poročevalke
The Commission proposal and the rapporteur ’ s assessment
Čeprav je bila sedaj veljavna direktiva prvi korak v tej smeri, saj so splošno idejo upravnega sodelovanja na področju obdavčevanja sprejele praktično vse države članice, njena uporaba ni dala pravih rezultatov.
Even though the directive currently in force is undoubtedly a first step in this direction, as the general idea of administrative cooperation in the field of taxation has effectively been accepted by all the Member States, its implementation has obviously failed to give tangible results.
Poročevalka zato meni, da je prišel čas za predložitev novih predlogov za napredek davčnega sistema, da bi njegov razvoj potekal vzporedno s povezovanjem trga.
The rapporteur therefore considers that the time has come to propose new improvements in the field of taxation so that developments go hand in hand with the integration of the market.
Glede tega je direktiva, ki jo predlaga Komisija, velik korak naprej, tako v kvantitativnem kot v kvalitativnem smislu.
In this respect, the directive proposed by the Commission represents both a quantitative and qualitative leap forward.
V prvem, ker določa nove obveznosti, v drugem pa, ker povečuje in podrobneje opredeljuje že obstoječe.
Quantitative, because it sets new obligations; and qualitative because it extends and specifies the existing obligations.
Glavni napredek, ki ga predlaga Komisija, bi lahko povzeli tako:
The main improvements proposed by the Commission can be summarised as follows:
V poglavju I je razširjeno področje uporabe direktive z uvedbo splošne klavzule, ki vključuje vse vrste davkov.
In Chapter I , the scope of the directive has been extended by introducing a general clause that includes all taxes.
Prvič je določeno, da se bo upravno sodelovanje v okviru direktive uporabljalo za vse vrste neposrednih in posrednih davkov, tudi za obvezne prispevke za socialno varnost, razen za DDV in trošarine, za katere se uporablja druga, bolj izdelana zakonodaja.
It is established, for the first time, that administrative cooperation under the directive will apply to all direct and indirect taxes, including compulsory social security contributions, with the exception of VAT and excise duties, which have their own more advanced rules.
To je napredek glede na veljavno direktivo, ki obsega samo obdavčitve prihodkov in kapitala ter zavarovalnih premij.
This represents progress in comparison to the current directive, which only covers taxes on income and capital and on insurance premiums.
Poročevalka je prepričana, da bo razširitev področja uporabe zagotovila učinkovitejšo upravljanje na področju davkov.
The rapporteur is convinced that extending the scope will result in more effective fiscal management.
Poglavje II obravnava in pojasnjuje avtomatično izmenjavo podatkov kot splošno pravilo za izmenjavo trenutnih informacij med davčnimi upravami.
Chapter II is devoted to the automatic exchange of information and specifies this as the general rule when sharing current information between tax administrations.
V predlogu je navedeno, da je to referenčna oblika izmenjave informacij, s čimer smo celo presegli standarde OECD.
The proposal states that this is the reference method for exchanging information, which goes even further than the OECD standards.
To je velik napredek glede na veljavno direktivo, saj slednja daje prednost izmenjavi informacij s predhodnim zahtevkom.
This is a genuine improvement on the current directive, since preference is currently given to exchange on request.
Seveda pa je treba še naprej izboljševati vse oblike izmenjave informacij glede na vrsto podatkov, navedenih za posamezni primer.
In so saying, it is understood that efforts should continue to be made to refine all methods of information exchange in accordance with the circumstances and type of data specified in each case.
V poglavju III je najpomembnejša novost izčrpnejša ureditev prisotnosti uradnikov države članice v upravnih uradih druge države članice in njihove udeležbe v administrativnih preiskavah.
The most striking innovation introduced in Chapter III is a more comprehensive rule on the presence of officials from one Member State in the offices of another Member State’s administration and their involvement in administrative inquiries.
Medtem ko je v sedanji zakonodaji to le omenjeno kot možnost, je v predlogu direktive postopek bolj opredeljen in natančneje določen, kar bo nedvomno olajšalo prisotnost in sodelovanje uradnikov ene države članice v drugi, kadar je to glede na okoliščine priporočljivo.
The mere possibility that is mentioned in the current legislation thus becomes a more specific and detailed procedure in this proposal for a directive, which will probably make the presence and participation of officials from one Member State in another easier, when circumstances recommend such courses of action.
Poglavje IV vključuje najpomembnejšo zakonodajno novost predloga, namreč odpravo bančne tajnosti, ki jo lahko obravnavamo kot glavno normativno oviro upravnemu sodelovanju.
Chapter IV contains the most important legislative innovation in the proposal – the lifting of banking secrecy, which can be considered the main regulatory obstacle to administrative cooperation.
Poročevalka meni, da bi moral Parlament pri Svetu jasno izraziti podporo temu ukrepu, ki zajema vsebino Vzorčne davčne konvencije OECD.
The rapporteur thinks that Parliament should send the Council a clear message supporting this measure which transposes the intended provision in the OECD’s Model Tax Convention.
Potencial tega ukrepa je nedvomno velik, saj zaenkrat obstaja obsežen mednarodni konsenz o potrebi po boljšem davčnem upravljanju, ki se odraža v odločilnih izjavah G-20 o odpravi bančne tajnosti.
Such legislation is undoubtedly welcome as there is currently a significant level of international consensus on the need to improve fiscal governance, as voiced in the firm statements made by the G20 on ending banking secrecy.
Predlog Komisije samo povzema stališča večine državljanov, ki vedno nasprotujejo kakršni koli možnosti, da bi obstajala področja v sodelovanju na davčnem področju, ki spodbujajo utajo davka in omogočajo davčne goljufije, še posebej v času krize, ko je potrebno veliko skupno prizadevanje.
The Commission proposal accurately reflects the sentiments of most citizens, who are always opposed to any possibility that there be areas in the field of tax cooperation that might encourage evasion and permit fraud , particularly in a crisis situation when a huge collective effort is required .
Kar zadeva mednarodne vidike predloga, poročevalka meni, da je uvedba klavzule o državi z največjimi ugodnostmi pozitivna, da bi države članice zagotovile enako stopnjo medsebojnega sodelovanja kot s tretjimi državami.
With respect to the international aspects of the proposal, the rapporteur considers the introduction of a most-favoured-nation clause to be a very positive step so that the Member States guarantee, between themselves, the same level of cooperation as they have with third countries.
Tako bodo države članice na davčnem področju sodelovale po ključu Skupnosti.
This will mean that the Member States conduct all their cooperation relations in the field of taxation in the Community register.
Glede na zapisano poročevalka na splošno podpira projekt Komisije.
In the light of the above, the rapporteur is thus generally in favour of the Commission proposal.
S predlogi sprememb želi okrepiti nekatere dele predloga, da bi se izboljšala učinkovitost upravnega sodelovanja na naslednjih področjih:
The amendments presented seek to reinforce some elements of the proposal in order to improve the effectiveness of administrative cooperation, with respect to the following aspects:
§ Kar zadeva področje uporabe, je potrebna dovolj obsežna opredelitev, ki poleg fizičnih in pravnih oseb zajema vse pravne instrumente in ureditve, ki bi jih posamezne države članice lahko oblikovale.
§ With respect to the scope, a definition is needed which is broad enough to cover not just natural and legal persons but also any legal instruments and arrangements that may be created in the different Member States.
§ Za avtomatično izmenjavo informacij se področje uporabe določi in razmeji tako, da se določijo kategorije prihodka in kapitala, za katere je avtomatična izmenjava informacij obvezna.
§ With respect to the automatic exchange of information, the field of application is specified and defined by establishing a number of categories of income and capital to which this method of automatic exchange would have to apply.
Pri tem obstaja možnost določitve dvojne meje za kategorije, za katere je treba informacije sporočiti, in/ali za vrednost, ob kateri se sproži mehanizem.
There is also the possibility of establishing a double limit, depending on the categories for which information is communicated and/or the amount that triggers the mechanism.
§ Da prisotnost uradnikov davčne uprave ene države članice na ozemlju druge države članice ne bi imela učinka, nasprotnega pričakovanemu, in ne bi negativno vplivala na koristi sodelovanja, se iz predloga črta izenačitev njihovih pristojnosti s pristojnostmi uradnikov v tej drugi državi.
§ In order to ensure that the presence of officials of the tax administration of one Member State in the territory of another Member State is not counter-productive and does not detract from the usefulness of cooperation, the proposal that their powers be equal to those of officials in that State is removed.
§ Postopek administrativne preiskave naj se izenači s postopkom za sporočanje informacij.
§ It is proposed that the procedure for conducting administrative inquiries be put on the same footing as the communication of information.
Za zaprošeni urad velja zato enaka stopnja obveznosti za sporočanje informacij, ki jih ima že na voljo, in za administrativne preiskave, potrebne za pridobitev teh informacij.
The same level of obligation is therefore placed on the requested authority as regards communicating information already available and conducting the administrative inquiries necessary to obtain this information.
§ Za boljšo izmenjavo informacij med različnimi nacionalnimi organi se predlaga vzpostavitev spremljanja primerov, ko so države članice zavrnile posredovanje informacij ali administrativno preiskavo.
§ In order to improve the exchange of information between the different national authorities, it is proposed to monitor cases where the Member States have refused to communicate information or conduct an administrative inquiry.
§ V zvezi s potrebo po predlagani direktivi je treba opozoriti na sedanjo gospodarsko krizo in z njo povezane davčne goljufije, zaradi česar je sprejetje te reforme še bolj nujno.
§ Finally, with respect to the need for the proposed directive, attention is drawn to the current economic crisis and the special importance of tax fraud in this context, as these factors reinforce the urgency of adopting this reform.
Predlog Komisije pomeni korak naprej, kar zadeva potrebo po učinkovitih načinih sodelovanja na področju boja proti davčnim goljufijam in utaji davkov na evropski ravni.
The proposal presented by the Commission is a step forward in meeting the need for more effective cooperation measures to combat fraud and tax evasion on a European scale.
o spodbujanju dobrega upravljanja v davčnih zadevah
on promoting good governance in tax matters
Poročevalec: Leonardo Domenici
Rapporteur: Leonardo Domenici
– ob upoštevanju sporočila Komisije z dne 28. aprila 2009 o spodbujanju dobrega upravljanja v davčnih zadevah ( COM(2009)0201 ),
– having regard to the Commission communication of 28 April 2009 on Promoting Good Governance in Tax Matters ( COM(2009)0201 ),
– ob upoštevanju sporočila Komisije z dne 31. maja 2006 o potrebi po razvoju usklajene strategije za izboljšanje boja proti davčnim goljufijam ( COM(2006)0254 ),
– having regard to the Commission communication of 31 May 2006 concerning the need to develop a co-ordinated strategy to improve the fight against fiscal fraud ( COM(2006)0254 ),
– ob upoštevanju svoje resolucije z dne 2. septembra 2008 o usklajeni strategiji za izboljšanje boja proti davčnim goljufijam
– having regard to its resolution of 2 September 2008 on a coordinated strategy to improve the fight against fiscal fraud
Sprejeta besedila, P6_TA(2008)0387 . ,
Texts adopted, P6_TA(2008)0387 . ,
– ob upoštevanju sporočila Komisije z dne 25. oktobra 2005 o prispevku obdavčevanja in carinskih politik k lizbonski strategiji ( COM(2005)0532 ),
– having regard to the Commission communication of 25 October 2005 on the Contribution of Taxation and Customs Policies to the Lisbon Strategy (
– ob upoštevanju sodbe Sodišča Evropskih skupnosti v primeru C-524/04 z dne 13. marca 2007 (Test Claimants in the Thin Cap Group Litigation proti Commissioners of Inland Revenue), v kateri je Sodišče razsodilo, da člen 43 Pogodbe ES ne preprečuje izvajanja zakonodaje države članice, ki omejuje pravico ustanovitve povsem umetnega konstrukta z izključno davčnimi nameni,
– having regard to the judgment of the Court of Justice of the European Communities in Case C-524/04 on 13 March 2007 (Test Claimants in the Thin Cap Group Litigation v. Commissioners of Inland Revenue), in which the Court ruled that Article 43 of the EC Treaty does not preclude the enactment by a Member State of legislation restricting the right of establishment of a wholly artificial corporate arrangement entered into for tax reasons alone,
– ob upoštevanju priporočil iz sklepov Sveta z dne 14. maja 2008 o davčnih vprašanjih, povezanih s sporazumi med Skupnostjo in njenimi državami članicami ter tretjimi državami,
– having regard to the recommendations contained in the Council conclusions of 14 May 2008 on tax issues related to agreements to be concluded by the Community and its Member States with third countries,
– ob upoštevanju predloga Komisije z dne 13. novembra 2008 za Direktivo Sveta o spremembi Direktive 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti ( COM(2008)0727 ),
– having regard to the Commission proposal of 13 November 2008 for a Council directive amending Directive 2003/48/EC on taxation of savings income in the form of interest payments ( COM(2008)0727 ),
– ob upoštevanju predloga Komisije z dne 2. februarja 2009 za Direktivo Sveta o upravnem sodelovanju na področju obdavčevanja ( COM(2009)0029 ),
– having regard to the Commission proposal of 2 February 2009 for a Council directive on administrative cooperation in the field of taxation ( COM(2009)0029 ),
– ob upoštevanju predloga Komisije z dne 2. februarja 2009 za Direktivo Sveta o vzajemni pomoči pri izterjavi terjatev v zvezi z davki, carinami in drugimi ukrepi ( COM(2009)0028 ),
– having regard to the Commission proposal of 2 February 2009 for a Council directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures ( COM(2009)0028 ),
– ob upoštevanju predloga Komisije z dne 30. aprila 2009 za Direktivo Evropskega parlamenta in Sveta o upraviteljih alternativnih investicijskih skladov in spremembi direktiv 2004/39/ES in 2009/…/ES ( COM(2009)0207 ),
– having regard to the Commission proposal of 30 April 2009 for a directive of the European Parliament and of the Council on Alternative Investment Fund Managers and amending Directives 2004/39/EC and 2009/…/EC ( COM(2009)0207 ),
– ob upoštevanju priporočila Komisije Svetu za pooblastilo Komisije za začetek pogajanj o sporazumih med Evropsko skupnostjo in njenimi državami članicami na eni strani ter Kneževino Andoro, Kneževino Monakom in Republiko San Marinom na drugi strani o boju proti goljufijam in drugim nezakonitim dejavnostim v škodo njihovim finančnim interesom in o zagotavljanju upravnega sodelovanja z izmenjavo informacij o davčnih zadevah ter za pooblastilo Komisije za začetek pogajanj o sporazumu med Evropsko skupnostjo in njenimi državami članicami na eni strani ter Švicarsko konfederacijo na drugi strani o boju proti neposrednim davčnim utajam in neposrednim davčnim goljufijam ter o zagotavljanju upravnega sodelovanja z izmenjavo informacij o davčnih zadevah (SEC (2009)0899),
– having regard to the Recommendation from the Commission to the Council to authorise the Commission to open negotiations for Agreements between the European Community and its Member States, of the one part, and the Principality of Andorra, the Principality of Monaco and the Republic of San Marino, of the other part, to combat fraud and other illegal activity to the detriment of their financial interests and to ensure administrative cooperation through exchange of information on tax matters and in order to authorise the Commission to open negotiations for an Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat direct tax fraud and direct tax evasion and to ensure administrative cooperation through exchange of information on tax matters ( SEC(2009)0899 ),
– ob upoštevanju izjave skupine G20, ki je bila podana po vrhovnem srečanju, na temo finančnih trgov in svetovnega gospodarstva v Washingtonu 15. novembra 2008,
– having regard to the G-20 declaration issued following its Summit on Financial Markets and the World Economy, held in Washington on 15 November 2008,
– ob upoštevanju sklepov predsedstva, podanih po zasedanju Evropskega sveta 19. in 20. marca 2009,
– having regard to the Presidency conclusions issued following the European Council meeting on 19 and 20 March 2009,
– ob upoštevanju izjave skupine G20, podane po vrhunskem srečanju o svetovnem načrtu za gospodarsko oživitev in reformo v Londonu 2. aprila 2009,
– having regard to the G-20 declaration issued following its Summit on the Global Plan for Recovery and Reform, held in London on 2 April 2009,
– ob upoštevanju sklepov Sveta, podanih po srečanjih 9. junija in 20. oktobra 2009,
– having regard to the Council conclusions issued following its meetings on 9 June 2009 and 20 October 2009,
– ob upoštevanju sklepov predsedstva, podanih po zasedanju Evropskega sveta 18. in 19. junija 2009,
– having regard to the Presidency conclusions issued following the European Council meeting on 18 and 19 June 2009,
– ob upoštevanju izjave finančnih ministrov skupine G8 v Lecceju v Italiji 13. julija 2009,
– having regard to the statement issued by the G-8 Finance Ministers in Lecce, Italy, on 13 July 2009,
– ob upoštevanju izjave voditeljev skupine G20, sprejete na srečanju v Pittsburghu 24. in 25. septembra 2009,
– having regard to the G-20 Leaders’ Statement issued at the meeting held in Pittsburgh on 24 and 25 September 2009,
– ob upoštevanju poročila US Government Accountability Office (2007), poročila British National Audit Office (2008) in poročila Conseil des Prélèvements Obligatoires (2009), v katerih se med drugim poudarja, da približno tretjina od 700 največjih korporacij Združenega kraljestva v letih 2005 in 2006 ni plačala nobenih davkov, da v ZDA 25 % družb s premoženjem, večjim od 250 milijonov USD, ali prihodkom, večjim od 50 milijonov USD na leto, tudi ni plačalo nobenih davkov med letoma 1998 in 2005, in da največje francoske korporacije plačujejo 8 % davka na realen povprečni dobiček, medtem ko znaša uradna davčna stopnja 33 %,
– having regard to the report by the US Government Accountability Office (2007), the report by the British National Audit Office (2008) and the report by the Conseil des Prélèvements Obligatoires (2009), which point out, inter alia, that about a third of the 700 biggest UK corporations did not pay any tax in 2005 and 2006, that 25% of those US companies with assets worth more than USD 250 million, or income of more than USD 50 million a year, also failed to pay any tax between 1998 and 2005, and that France’s biggest corporations currently pay 8% tax on real average benefits, whereas the official tax rate is 33%,
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve (A7–0000/2010),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A7‑0007/2010 ),
A. ker na ravni EU in mednarodni ravni obstaja soglasje, da dobro upravljanje na področju obdavčitve pomeni preglednost, izmenjavo informacij in pošteno davčno konkurenco,
A. whereas there is a global consensus at EU and international level that good governance in the field of taxation means transparency, exchange of information and fair tax competition,
B. ker pomanjkanje dobrega upravljanja pri davčnih vprašanjih spodbuja davčne goljufije in davčne utaje ter ima resne posledice za nacionalne proračune in sisteme virov Evropske unije; ocenjuje se tudi, da se zaradi tega izgubljajo sredstva v višini 2,5 % letnega BDP Evropske unije; ker so poštena podjetja zaradi davčne goljufije v konkurenčno slabšem položaju; ker bi se moralo dobro upravljanje pri davčnih vprašanjih odraziti v tem, da bi imele države članice in države v razvoju na voljo več sredstev za doseganje razvojnih ciljev tisočletja;
B. whereas a lack of good governance in tax matters encourages tax fraud and tax evasion and has serious consequences for national budgets and the European Union’s resource systems, with the cost in the EU estimated to amount to 2.5 % of GDP per annum; whereas honest businesses are at a competitive disadvantage because of tax fraud; whereas good governance in tax matters should result in more resources being made available to the EU Member States and to developing countries in order to achieve the Millennium Development Goals,
C. ker zaradi globalizacije nastajajo vse večje težave glede boja z davčnimi goljufijami na mednarodni ravni, kar je zlasti prizadelo 27 držav članic Evropske unije z različnimi ureditvami; ker ti dejavniki govorijo odločno v prid okrepitvi mednarodnega sodelovanja v EU in na mednarodni ravni, da se poveča njegova učinkovitost;
C. whereas globalisation has made it increasingly difficult to combat fiscal fraud at international level, and the 27 EU Member States with their major differences are particularly affected; whereas these factors militate strongly in favour of improving international cooperation within the EU and at international level in order to ensure that it is effective,
D. ker so izogibanje plačilu davkov in davčne utaje na mednarodni ravni resna ovira za doseganje razvojnih ciljev tisočletja,
D. whereas tax avoidance and tax evasion at international level constitute a serious obstacle to the achievement of the Millennium Development Goals,