natgillin/translations-raw huggingface dataset:
2) V naslednjem mandatu Komisije se pričakuje obsežna reforma sistema DDV.
2) A major reform of the VAT is expected during the next Commission's period.
Evropska komisija je 17. marca 2008 sprejela dva zakonodajna predloga glede strategije za boj proti davčnim goljufijam: enega za spremembo Direktive Sveta 2006/112/ES o skupnem sistemu davka na dodano vrednost (»direktiva o DDV-ju«) in drugega za spremembo Uredbe (ES) št. 1798/2003 za boj proti davčnim goljufijam, povezanim s transakcijami znotraj Skupnosti.
On 17 March 2008 the Commission adopted two legislative proposals relating to strategy for the fight against tax evasion: one amending Council Directive 2006/112/EC on the common system of value added tax ('the VAT directive'), and the other amending Regulation (EC) No 1798/2003, the aim being to combat tax evasion related to transactions within the Community.
Kot se člani odbora zavedajo, boj proti goljufijam (čeprav v veliki meri spada pod pristojnost držav članic) ni težava, ki bi se lahko rešila le na nacionalni ravni.
As the members of this committee are aware, 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 evasion must be a priority for the EU and must entail closer cooperation between Member States' administrative authorities and with the Commission.
V povezavi s tem je Komisija na podlagi smernic, ki jih določa Svet od leta 2007, pripravila dvojno strategijo:
In this connection, the Commission, following the guidelines marked out by the Council since 2007, has prepared a two-pronged strategy , i.e.:
§ 1) na eni strani razmislek o pomembni reformi DDV-ja, ki bi zajemala uvedbo mehanizma obrnjene davčne obveznosti ali obdavčitve transakcij znotraj Skupnosti, vključno s klirinško hišo;
§ 1) to envisage a major reform of VAT , which could consist of either introducing a reverse charge mechanism or of taxing intra-Community transactions via measures including a clearing-house;
§ 2) na drugi strani pa sklop konvencionalnih ukrepov, in sicer spreminjanje pravil o DDV-ju, ki ne bi zahtevalo temeljnih sprememb v veljavnem sistemu, in je namenjeno uvedbi tehničnih izboljšav pri upravljanju davkov.
§ 2) a set of conventional measures , that is, alterations to the rules on VAT which do not require root-and-branch changes to the system in place and are aimed at introducing technical improvements to the administration of the tax.
Potek obravnav v Svetu ECOFIN ne napoveduje večje reforme DDV-ja, vsaj ne v bližnji prihodnosti.
The current speed of discussion in the ECOFIN Council does not suggest that there will be an in-depth VAT reform in the near future.
To je potrdil tudi komisar Kovács 24. junija 2008 v svojem govoru v Odboru za ekonomske in monetarne zadeve.
This was confirmed by Commissioner Kovács when addressing the Committee on Economic and Monetary Affairs on June 2008.
Med prednostnimi nalogami francoskega predsedstva pa prav tako ni korenite reforme DDV-ja.
Equally, the French presidency has not included a root-and-branch reform of VAT among its priorities.
Zato preostanejo konvencionalni ukrepi.
What remains, therefore, are the conventional measures .
V svojih zaključkih z dne 5. junija 2007 je Svet ECOFIN opredelil kot prednostne naloge naslednje konvencionalne ukrepe:
In its conclusions of 5 June 2007, ECOFIN identified the following conventional measures as having priority:
§ uvedba sprememb pri obračunu prodaje znotraj Skupnosti z namenom skrajšanja rokov;
§ introducing modifications to the declaration of intra-Community sales, with a view to cutting deadlines;
§ zagotoviti, da si bodo davčni organi držav članic hitreje izmenjavali informacije iz obračunov;
§ ensuring that Member State tax authorities undertake a more rapid sharing of the information contained in declarations;
§ obravnava uvedbe deljene odgovornosti, v primeru ko izvajalec dejavnosti ni zagotovil zahtevanih informacij ali ko jih je zagotovil na nepravilen način, kar je povzročilo izgubo DDV-ja med kasnejšo fazo postopka pobiranja davkov;
§ considering the possibility of introducing shared responsibility where an operator has not supplied the requisite data or has done so incorrectly and this has led to VAT losses at a later stage of the collection procedure;
§ zagotoviti boljše razpoložljive informacije o izvajalcih, identificiranih za namene DDV-ja, ne da bi to imelo negativne posledice za analize tveganja, ki jih izvajajo države članice.
§ improving the information available on operators identified for VAT purposes, without adversely affecting Member States' risk analyses.
Predlogi direktive in uredbe, ki sestavljajo ta paket, le deloma zajemajo nekatere vidike, ki jih je ECOFIN označil kot prednostne.
The proposal for a directive and proposal for a regulation that make up the present package only partially cover some of the aspects signalled as having priority by ECOFIN .
Komisar Kovács je v svojem govoru 25. junija potrdil, da bo Komisija v naslednjih mesecih predložila predloge za izvedbo predlogov Sveta ECOFIN z junija 2007, in sicer:
Commissioner Kovács confirmed at his appearance on 25 June that the Commission will, in the next few months, submit proposals for implementing ECOFIN'S June 2007 proposals.
§ zakonodajni predlog za zagotovitev avtomatičnega dostopa držav članic do svojih podatkovnih baz na področju identitete in dejavnosti davkoplačevalcev (predvideno za november 2008);
§ a legislative proposal aimed at ensuing that Member States have automatic access to the databases concerning the identity and activities of individuals (for November 2008);
§ reforma sistema izmenjave informacij o DDV-ju (VIES), ki bo vzpostavila minimalne standarde za prijavo in odjavo davkoplačevalcev (predvideno za november 2008).
§ a reform of the VIES (VAT Information Exchange System) aimed at establishing minimum standards for the registration and de-registration of individuals (for November 2008).
Treba je omeniti tudi Posebno poročilo št. 8 Računskega sodišča, ki vsebuje ostro kritiko glede držav članic, saj jim očita, da si niso zadosti prizadevale na področju upravnega sodelovanja v povezavi z DDV-jem.
Reference should also be made to the Court of Auditors' Special Report No 8, which is highly critical of the Member States, reproaching them for not having made sufficient efforts as regards administrative cooperation on VAT matters.
V svojem poročilu Računsko poročilo predlaga naslednje:
This report makes a number of recommendations, including the following:
- izrazito skrajšanje roka za pridobitev in zbiranje podatkov;
- reducing drastically the deadlines for obtaining and compiling data;
- zagotovitev, da se nepravilni podatki popravijo čim hitreje;
- ensuring the swift rectification of incorrect data;
- boljše delovanje preverjanja veljavnosti številk za DDV;
- improving the workings of the validation of VAT numbers;
- okrepitev možnosti za navzkrižno preverjanje, na primer z vključitvijo podatkov o transakcijah znotraj Skupnosti;
- reinforcing cross-checking, e.g. by including data on intra-Community transactions;
- omogočanje širšega neposrednega dostopa do podatkov, da bodo zagotovljena večstranska posvetovanja.
- facilitating direct access to data with a view to multilateral consultation.
Obseg ukrepov
Scope of the measures
Ukrepi, omenjeni v tem poročilu, spadajo pod ta okvir.
The measures referred to in this report fall within the above framework.
Komisija predlaga hitrejše zbiranje in izmenjavo informacij o transakcijah znotraj Skupnosti.
The Commission proposes accelerating the collection and exchange of data relating to intra-Community transactions .
Trenutne določbe, za katere Komisija predlaga reforme, vključujejo zbiranje podatkov podjetij (povzetki z informacijami o dobavi blaga znotraj Skupnosti), ki se sedaj zbirajo na tri mesece.
The existing provisions which the Commission wishes to see reformed include the collection of data relating to companies (summaries with information on intra-Community goods supplies), now undertaken on a quarterly basis.
S tem ukrepom predlaga Komisija:
With this new measure, the Commission proposes:
§ uskladiti in skrajšati na en mesec čas za obračun dejavnosti znotraj Skupnosti v povzetkih iz direktive o DDV-ju;
§ to harmonise and reduce to one month the period for declaration of intra-Community transactions via the summaries referred to in the VAT directive;
§ skrajšati rok za pošiljanje teh informacij med državami članicami s treh na en mesec.
§ to reduce from three months to one month the deadline for transmission of such information between Member States.
Da bi bile na voljo informacije, potrebne za boj proti davčnim goljufijam, je bilo predlagano tudi mesečno zbiranje informacij o transakcijah blaga in storitev znotraj Skupnosti pri izvajalcu s sedežem v drugi državi članici, za katere je prejemnik dolžan plačati davek.
With a view to making available the information needed to combat fraud, it is further proposed that there should be a monthly collection of data on intra-Community transactions in goods and services involving a supplier established in another Member State and in relation to which the purchaser should pay VAT.
Zato bodo pridobitelji ali prejemniki, ki izvajajo take transakcije v vrednosti nad 200.000 EUR na koledarsko leto, dolžni mesečno predložiti svoje obračune DDV-ja.
To this end, purchasers or recipients engaging in such transactions where a sum of more than EUR 200 000 is involved per calendar year will be obliged to submit their VAT returns on a monthly basis .
Komisija je razložila, da je bil ta prag določen, da se ne naložijo dodatne obveznosti podjetjem, ki transakcije znotraj Skupnosti izvajajo občasno ali za majhne vrednosti, hkrati pa se upoštevajo zneski, ki so na področju goljufije obravnavani kot veliki.
The Commission explains that this threshold has been set with the intention that firms making intra-Community purchases only occasionally or with very small sums involved should not be burdened with additional obligations, while also taking account of what are considered significant sums in relation to fraud.
Poleg tega je v predlogu predvideno, da bodo zneski v zvezi z navedenimi transakcijami v obračunu navedeni ločeno za namene navzkrižnega preverjanja.
In addition, it is proposed that the amounts relating to the transactions in question should be indicated separately in the declaration in order to facilitate cross-checking.
Predlog vsebuje določbe za uskladitev pravil obveznosti obračuna davka od storitev za zagotovitev, da prodajalec in kupec prijavita transakcije v istem obdobju.
The proposal includes provisions aimed at harmonising the rules on applicability of VAT to services , with a view to ensuring that both supplier and purchaser declare their transactions within the same period.
Ta določba bo omogočila učinkovito navzkrižno preverjanje predloženih informacij.
This should permit the effective cross-checking of the information supplied.
Poleg tega predlog vsebuje ukrep za večjo poenostavitev za podjetja, saj države članice obvezuje, da sprejmejo predložitev povzetkov in obračunov DDV-ja z elektronskim prenosom datoteke.
The proposal also includes an important simplification measure for enterprises, since it obliges Member States to accept electronic file transfer as a means of supplying summaries and VAT returns.
Pri obrazložitvi predloga je Komisija navedla, da je večina podjetij priznalo, da prehod na mesečne predložitve obračunov zanje ni predstavljalo prevelikega bremena.
The Commission makes it clear in its explanatory memorandum that most firms recognise that making their returns monthly would not represent an excessive burden for them.
Predstavniki malih in srednjih podjetij so potrdili, da ukrep za večino teh podjetij ne bo imel posledic.
The SME representatives have confirmed that most SMEs would not suffer from such a measure.
Po navedbah Komisije je ukrep namenjen omejenemu številu podjetij, in sicer za tiste, ki izvajajo transakcije znotraj Skupnosti (4 % podjetij, prijavljenih za DDV v Skupnosti).
According to the Commission, the measure will affect only a limited number of undertakings, namely those carrying out intra-Community transactions (that is, 4% of the firms registered for VAT purposes in the Community).
Vendar je upravičeno zastaviti vprašanje, do katere mere je bilo pri pripravi tega vpliva upoštevano dejstvo, da podjetja, ki ponujajo storitve, niso bila vključena v te formalnosti.
Nonetheless, one may reasonably ask how far account has been taken in calculating this impact of the fact that enterprises which are providers of servuces are curently exempted from the formalities concerned.
Za ta podjetja bo zakonodajna reforma pomenila nove dodatne obveznosti.
For such firms, the legislative reform would entail new and additional formalities.
Mnenje poročevalca
Rapporteur's opinion
Poročevalec ima mnenje o predlogu Komisije, čeprav poudarja, da so predlagani zakonodajni ukrepi le del prizadevanj, ki jih je treba opraviti.
Your rapporteur certainly has an opinion on the Commission proposal, while reiterating that the legislative measures proposed are only a part of the work that needs to be done .
Priporočljivo bi bilo, da bi Komisija v prihodnosti predložila svoje predloge v obliki celostnega zakonodajnega paketa, kar bi nedvomno izboljšalo kakovost zakonodaje.
It would be desirable for the Commission, in future, to submit its proposals in the form of an integrated legislative package, a measure which would certainly improve legislative quality.
Ker Komisija še ni podrobno ocenila vpliva novih uradnih obveznosti na ponujanje storitev, poročevalec predlaga predlog spremembe, ki bi omogočil pripravo poročila o oceni učinkov novih uradnih obveznosti, predvsem v povezavi z upravnimi stroški za davkoplačevalce in uprave, in tudi v povezavi z učinkovitostjo pri boju proti davčnim goljufijam.
Given that the impact of the new obligations on service provision has not been evaluated in detail by the Commission, your rapporteur proposes an amendment which would provide for the drawing-up of an evaluation report on the effects of the new formal obligations, especially in terms of administrative costs for individuals and administrations, also taking into account the issue of effectiveness in the fight against tax evasion.
Poleg tega zaradi upravičenih kritik Računskega sodišča, saj pri boju proti davčnim goljufijam na področju DDV-ja ni učinkovitega upravnega sodelovanja, poročevalec predlaga predlog spremembe za okrepitev vloge Komisije pri pripravi analiz in izmenjavi dobrih praks.
In addition, in view of the justified criticisms of the Court of Auditors regarding the lack of effective administrative cooperation against VAT fraud, your rapporteur proposes an amendment which would strengthen the Commission's role in the preparation of analyses and the exchange of best practices.
Predlog direktive Sveta o spremembi Direktive Sveta 2006/112/ES o skupnem sistemu davka na dodano vrednost za boj proti davčnim goljufijam, povezanim s transakcijami znotraj Skupnosti
on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions
Ne vplivajo le na financiranje proračunov držav članic, temveč tudi na sistem lastnih sredstev EU, saj je treba primanjkljaj pri lastnih sredstvih iz naslova DDV poravnati z lastnimi sredstvi iz naslova bruto nacionalnega dohodka, torej odstopanja zaradi goljufij na področju DDV povzročajo neravnovesje v sistemu lastnih sredstev.
Furthermore, VAT evasion affects not only the financing of Member States' budgets but also the EU's own-resources system in so far as reductions in the VAT own resource have to be compensated by an increase in the gross national income own resource and thus distortions caused by VAT evasion affect the overall balance of the own-resources system.
(6) Zaradi razvoja okolja in delovnih orodij gospodarskih subjektov je treba zagotoviti , da imajo možnost izpolniti svoje obveznosti glede deklaracij s preprostimi elektronskimi postopki z namenom čim večjega zmanjšanja njihovega administrativnega bremena.
(6) In view of changes in the business environment and tools, businesses should be guaranteed the possibility of meeting their obligations with regard to declarations by simple electronic procedures in order to reduce the administrative burden to a minimum.
(6) Ta direktiva nikakor ne bi smela vplivati na ukrepe na ravni EU, katerih namen je zmanjšanje upravnega bremena podjetij za 25 % do leta 2012.
(6) This Directive is in no way intended to affect actions carried out at EU level with a view to achieving a 25% reduction in the administrative burdens on companies by 2012.
Zlasti zaradi razvoja okolja in delovnih orodij gospodarskih subjektov bi bilo zaželeno , da imajo možnost izpolniti svoje obveznosti glede deklaracij s preprostimi elektronskimi postopki z namenom čim večjega zmanjšanja njihovega upravnega bremena.
In particular, in view of the resulting changes in the business environment and tools, it is desirable that businesses be guaranteed the possibility of meeting their obligations with regard to declarations by simple electronic procedures in order to reduce the administrative burden to a minimum.
o predlogu Uredbe Sveta o spremembi Uredbe (ES) št. 1798/2003 za boj proti davčnim goljufijam, povezanim s transakcijami znotraj Skupnosti
on the proposal for a Council regulation amending Regulation (EC) No 1798/2003 to combat tax evasion connected with intra-Community transactions
MNENJE Odbora za pravne zadeve ...........................................................................14
OPINION of the Committee on Legal Affairs ......................................................15
– ob upoštevanju člena 93 Pogodbe ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6‑0155/2008 ),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0155/2008 ),
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve in mnenja Odbora za pravne zadeve ( A6‑0449/2008 ),
– having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs ( A6‑0449/2008 ),
(-1) Uvodna izjava 17 se nadomesti z naslednjim:
(-1) Recital 17 is replaced by the following:
„Ukrepe, potrebne za izvajanje te uredbe, je treba sprejeti v skladu s Sklepom Sveta 1999/468/ESC z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil*.
" The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission * .
Evropski parlament je treba v celoti obvestiti o predvidenih ukrepih, v skladu s točko 5 sporazuma med Evropskim parlamentom in Komisijo o postopkih za izvedbo sklepa Sveta 1999/468/ES**.
The European Parliament should be fully informed of the measures envisaged, in accordance with point 5 of the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC * * .
* UL L 184, 17.7.1999, str.
* OJ L 184, 17.7.1999, p.
* * UL C 143, 10.6.2008, str.
* * OJ C 143, 10.6.2008, p.
Ko se predvidijo izvedbeni ukrepi uredbe (ES) št. 1798/2003, je priporočljivo pravočasno obvestiti Parlament.
When implementing measures of Regulation (CE) No. 1798/2003 are envisaged, a timely information of the European Parliament is recommendable.
(-1a) V členu 6 se besedilo "s postopkom iz člena 44(2)" nadomesti z besedilom "z regulativnim postopkom iz člena 44(2)".
(-1a) In Article 6 the words "procedure referred to in Article 44(2)" are replaced by "regulatory procedure referred to in Article 44(2)".
Predlagana sprememba pojasnjuje, da se zadevni ukrep še vedno sprejema po regulativnem postopku.
The proposed amendment clarifies that the measure in question continues being adopted under the regulatory procedure.
(-1b) V prvem odstavku člena 18 se besedilo "s postopkom iz člena 44(2)" nadomesti z besedilom "z regulativnim postopkom iz člena 44(2)".
(-1 b ) In Article 18 , first paragraph the words "procedure referred to in Article 44(2)" are replaced by "regulatory procedure referred to in Article 44(2)".
Predlagana sprememba pojasnjuje postopek, ki se uporablja za izvedbene ukrepe, in hkrati poenostavlja vlogo držav članic, saj zmanjšuje njihovo diskrecijsko pravico glede njihovega sodelovanja pri izmenjavi informacij.
The proposed amendment clarifies the procedure applicable to the implementing measures and, at the same time, streamlines the role of Member States, reducing their discretional power as for their participation in the exchange of information.
(3a) V členu 25(3) se besedilo "s postopkom iz člena 44(2)" nadomesti z besedilom "z regulativnim postopkom iz člena 44(2)".
(3a) In Article 25(3) the words "procedure referred to in Article 44(2)" are replaced by "regulatory procedure referred to in Article 44(2)" .
Predlagana sprememba pojasnjuje postopek, ki se uporablja za izvedbene ukrepe.
The proposed amendment clarifies the procedure applicable to the implementing measures.
Člen 27 – odstavek 4 – pododstavek 2
Article 27 – paragraph 4 – subparagraph 2
(3b) V drugem pododstavku člena 27(4) se besedilo "s postopkom iz člena 44(2)" nadomesti z besedilom "z regulativnim postopkom iz člena 44(2)".
(3b) In Article 27(4), second subparagraph the words "procedure referred to in Article 44(2)" are replaced by "regulatory procedure referred to in Article 44(2)" .
Člen 1 – točka 3 c (novo)
Article 1 – point 3 c (new)
Člen 29 – odstavka 1 in 2
Article 29 – paragraphs 1 and 2
(3c) V členu 29(1) in (2) se besedilo "s postopkom, opredeljenim v členu 44(2)" nadomesti z besedilom "z regulativnim postopkom, opredeljenim v členu 44(2)".
(3c) In Article 29 (1) and (2) the words "procedure provided for in Article 44(2)" are replaced by "regulatory procedure referred to in Article 44(2)" .
Člen 30 – odstavka 1 in 2
Article 30– paragraphs 1 and 2
(3d) V prvem in drugem odstavku člena 30 se besedilo "s postopkom, opredeljenim v členu 44(2)" nadomesti z besedilom "z regulativnim postopkom, opredeljenim v členu 44(2)".
(3d) In Article 30 , first and second paragraph s the words "procedure provided for in Article 44(2)" are replaced by "regulatory procedure referred to in Article 44(2)" .
Člen 1 – točka 3 e (novo)
Article 1 – point 3 e (new)
(3e) Člen 35 se spremeni:
(3e) Article 35 is amended as follows:
(a) Odstavek 1 se nadomesti z naslednjim:
( a) paragraph 1 is replaced by the following:
Države članice in Komisija redno ovrednotijo uporabo te uredbe .
The Member States and the Commission shall periodically evaluate the application of this Regulation.
Komisija združi informacije glede ukrepov držav članic za preganjanje goljufije, objavi tiste, s katerimi so bili doseženi najboljši rezultati, in predlaga ukrepe, ki se ji zdijo najbolj primerni za preprečevanje goljufivih praks .
The Commission shall pool information relating to the Member States' actions against fraud, shall publicise the most successful, and shall propose measures that it considers most appropriate for remedying fraudulent behaviour." ;
(b) Za odstavkom 1 se vstavi naslednji odstavek:
( b) the following paragraph is inserted after paragraph 1 :
Komisija oblikuje vrsto kazalnikov za opredelitev področij, kjer je tveganje glede neupoštevanja davčne zakonodaje večje kot pri drugih.
The Commission shall draw up a set of indicators for defining the areas in which the risk of non-compliance with tax law is greater than others .
Ukrepe nacionalnih davčnih organov vodi potreba po odpravi goljufij in spodbujanju spoštovanja zakonov s strani poštenih davkoplačevalcev."
National tax authorities' measures shall be inspired by the need to remedy fraud and facilitat e law-abiding behaviour by honest taxpayers." ;
(c) Odstavek 3 se nadomesti z naslednjim:
( c) paragraph 3 is replaced by the following: