natgillin/translations-raw huggingface dataset:
Direktiva sedaj ne zajema plačil pravnim subjektom in organizacijam v lasti posameznikov, kar tem omogoča, da zaobidejo direktivo s posredništvom pravnega subjekta ali organizacije.
Currently the Directive does not cover payments to legal entities or arrangements owned by individuals, which allows individuals to circumvent the Directive by using an interposed legal person or arrangement.
Vendar Komisija meni, da splošno razširjanje področja uporabe direktive na vsa plačila pravnim subjektom in organizacijam ni ustrezna rešitev.
However, the Commission does not believe that a general extension of the Directive to include all payments made to legal entities and arrangements would be an appropriate solution.
Komisija meni, da je učinkoviteje, če se od plačilnih zastopnikov zahteva, da uporabijo informacije, ki so jim v okviru boja proti pranju denarja že na voljo (pristop „spregleda“).
In the Commission’s opinion it would be more effective to ask paying agents to use the information already at their disposal in the context of anti-money laundering measures (the ‘look-through’ approach).
Plačilni zastopniki Evropske unije se bodo osredotočili le na nekatere pravne subjekte in organizacije s sedežem v določenih državah zunaj EU, v katerih ni zagotovljena ustrezna obdavčitev plačila obresti tem pravnim subjektom ali organizacijam.
EU paying agents should only focus on legal persons and arrangements established in selected jurisdictions outside the EU, where appropriate taxation of interest income paid to these legal persons or arrangements is not ensured.
Te pravne osebe in države so naštete v prilogi 1.
Those persons and jurisdictions are listed in Annex 1.
Za spremembo tega seznama se uporablja postopek komitologije.
Any amendments to the list are subject to the committee procedure.
Posredovanje pravnega subjekta ali organizacije s sedežem v EU
Interposition of a legal entity or arrangement established in the EU
Komisija predlaga natančno opredelitev pojma „plačilnega zastopnika ob plačilu ali ob zagotovilu takega plačila“ in njegovih obveznosti, zlasti z določitvijo „pozitivne“ opredelitve posredniških struktur, ki bi morale delovati kot „plačilni zastopnik ob plačilu ali ob zagotovilu takega plačila“ (glej prilogo II predloga).
The Commission proposes developing further the concept of ‘paying agent upon receipt’ and of its obligations, in particular by establishing a ‘positive’ definition of the intermediate structures obliged to act as a ‘paying agent upon receipt’ (see Annex III to the proposal).
Ugotavljanje rezidentstva upravičenih lastnikov
Identification of the residence of the beneficial owner
V zvezi z rezidetstvom upravičenih lastnikov Komisija predlaga izboljšave postopkov za zagotovitev rednega posodabljanja informacij o stalnem naslovu upravičenih lastnikov in prednostno uporabo uradnega dokaza o davčnem rezidentstvu v določeni državi, kadar upravičeni lastnik tak dokaz prostovoljno predloži plačilnemu zastopniku.
As far as the residence of the beneficial owner is concerned, the Commission proposes improving procedures to ensure regular updating of the information on the permanent address of the beneficial owner and on giving priority to official proof of tax residence in a specific country where such proof has been voluntarily provided by the beneficial owner to the paying agent.
Zajeti prihodki
I ncomes covered
Komisija predlaga, da se v opredelitev zajetih „obresti“ vključi ne le prihodek iz dolžniških terjatev, ampak tudi obresti, prejete prek nekaterih naložbenih nosilcev, v nasprotju s prvotno odločitvijo o izključitvi vseh inovativnih finančnih produktov iz področja uporabe direktive.
The Commission proposed including in the definition of ‘interest’ covered not only interest income from debt claims but also interest income obtained through certain investment vehicles, contrary to the original decision to exclude all ‘innovative’ financial products from the scope of the Directive.
To bi pomenilo vključitev obresti in precej enakovrednega prihodka iz vrednostnih papirjev, ki jih je z vidika vlagatelja mogoče obravnavati kot enakovredne dolžniškim terjatvam, ker je tveganje znano in ni višje kot pri dolžniških terjatvah (ob koncu veljavnosti vrednostnih papirjev vlagatelj prejme vsaj 95 % vloženega kapitala).
That would mean including interest and substantially equivalent income deriving from securities that, from an investor’s viewpoint, can be regarded as equivalent to debt claims, because the risk is known and is not higher than that of debt claims (the investor is guaranteed to receive, at the end of the term of the securities, at least 95% of the capital invested).
Komisija prav tako predlaga vključitev dohodkov ne-KNPVP.
The Commission also proposes including income deriving from non-UCITS.
Treba je tudi opozoriti, da se pri vsaki spremembi področja uporabe direktive zahteva ponovna preučitev sporazumov, sklenjenih z državami desetih odvisnih in pridruženih ozemelj, ki uporabljajo enake ukrepe.
Any amendment to the scope of the Directive would require a review of the agreements concluded with the jurisdictions of the Dependent and Associated Territories which apply the same measures.
Kar zadeva pet držav, ki niso članice EU in ki uporabljajo enake ukrepe, Komisija navaja, da bi bilo primerno uvesti ustrezne spremembe v sporazumih, sklenjenimi s temi petimi državami.
As far as the five non-EU Member States which apply equivalent measures are concerned, the Commission indicated that it would be desirable to make equivalent amendments to the agreements concluded with those countries.
Poleg tega je bistveno, da EU nadaljuje z delom in sklepa nove sporazume z drugimi državami, da geografsko razširi območje, za katerega veljajo enaki ukrepi, zlasti v smeri določenih azijskih finančnih centrov, in tako zmanjša možnosti davčnih goljufij.
It is essential that the EU pursue these objectives by concluding new agreements with other jurisdictions in order to extend geographically the area covered by equivalent measures, particularly in the direction of certain Asian financial centres, and to minimise the possibility of tax fraud.
Vrzeli in nejasnosti v predlogu
Shortcomings and lack of clarity in the proposal
Prilogo 1 je sicer mogoče spremeniti s postopkom komitologije, sedaj pa se je izkazala za nepopolno.
Although it can be modified in the committee procedure, Annex 1 is currently incomplete.
Poročevalec predlaga enakomerno povečanje seznama zadevnih držav in seznama pravnih subjektov in organizacij.
Your rapporteur proposes extending both the list of jurisdictions concerned as well as that of the legal entities and arrangements.
V zamenjavo bi se lahko vzpostavil postopek, s katerim bi lahko zadevne države zaprosile, da se jih izključi iz seznama nekaterih pravnih subjektov in organizacij, ki izpolnjujejo določene pogoje.
In exchange, a procedure could be put in place so that the jurisdictions concerned could ask to be excluded from the list of certain entities and arrangements meeting certain conditions.
Ta sistem bi bil tudi pozitivna pobuda za boljše upravljanje na davčnem in finančnem področju.
That system would also be a strong incentive towards good tax and financial governance.
Zaradi predvidenega praga 95 % zagotovljenega kapitala in 5 % biometričnih tveganj na področju življenjskega zavarovanja bi lahko obstajale nove priložnosti za zlorabe.
The envisaged thresholds of 95% of the guaranteed capital and 5% of the biometric risk for life insurance risk creating new opportunities for circumvention.
Treba je torej bolj razmisliti o ustreznosti stopenj, ki jih je predlagala Komisija.
More consideration should therefore be given to the appropriateness of the levels proposed by the Commission.
Prehodno obdobje na področju davčnih odtegljajev
Transitional period for withholding tax
Belgija, Avstrija in Luksemburg so sedaj v prehodnem obdobju, v katerem se lahko države izognejo sistemu avtomatične izmenjave informacij in uporabijo nadomestni sistem davčnih odtegljajev.
Belgium, Austria and Luxembourg are currently benefiting from a transitional period during which they are not required to automatically exchange information, and instead can apply a withholding tax as an alternative.
Komisija v zvezi s tem ni dala predloga.
The Commission has not made any proposals in this regard.
Poročevalec poudarja, da nadomestni sistem ne sme postati stalni ter da mora torej ostati nadomesten in se zaključiti na določen datum.
Your rapporteur stresses that the alternative system should not become permanent; it must remain transitional and come to an end on a specific date.
Klavzula o ponovnem pregledu
Review clause
Komisija mora vsaka tri leta pripraviti poročilo in morebitne predloge sprememb.
Every three years the Commission is required to present a report, with proposed amendments where appropriate.
Poročevalec predlaga, da se zagotovijo nekateri podatki glede prihodnjega dela Komisije, zlasti glede razširitve področja uporabe na druge vire prihodkov (zlasti dividende in kapitalske dobičke) in na plačila pravnim osebam.
Your rapporteur proposes laying down certain indications regarding the Commission’s work in future, particularly regarding extending the scope to other income sources (dividends and capital gains, in particular) and to payments to legal persons.
Po nekaterih ocenah znesek davčnih goljufij v vseh davčnih sistemih Evropske unije znaša več kot 300 milijard na leto, kar predstavlja več kot 2 % BDP.
According to some estimates, tax fraud across all tax systems in the European Union amounts to more than EUR 200 billion a year, which represents more than 2% of GDP.
Če ta znesek primerjamo z načrtom za gospodarsko oživitev v višini 1 %BDP Evropske unije, ki ga je Evropska komisija predlagala za soočanje s posledicami finančne krize, je boj proti davčnim goljufijam gotovo pomembno gospodarsko vprašanje.
Given that the economic recovery plan proposed by the Commission to combat the consequences of the financial crisis totals around 1% of the European Union’s GDP, the fight against tax fraud is clearly a major economic issue.
Seveda pa gre tudi za socialno vprašanje, saj milijarde evrov, za katere so prikrajšane države članice Unije, pomenijo zmanjšanje naložb in javne porabe v skupnem interesu, zlasti na področju zdravja, izobraževanja ali raziskav.
But it is clearly a social issue too, since these billions of euros of which the EU Member States are deprived translate into a reduction in investments and public spending, particularly on health, education and research.
Ta direktiva je eden izmed najučinkovitejših evropskih instrumentov za boj proti škandaloznim davčnim goljufijam.
This Directive is one of the most effective European instruments for tackling the scandal of tax fraud.
Ob upoštevanju neizmerne iznajdljivosti goljufov na eni strani in počasnost zakonodajnih ukrepov Evropske unije na davčnem področju na drugi, mora ta pregled odpraviti ne samo že ugotovljene nepravilnosti, ampak tudi čim bolj preprečevati nove strategije zlorab.
Taking into account on the one hand the inexhaustible imagination of the perpetrators of fraud, and on the other hand the slowness of EU legislative action in the field of taxation, this revision must not only remedy the shortcomings already established but also, as far as possible, prevent new circumvention strategies.
To besedilo obravnava tudi vprašanje davčnih oaz, držav, ki živijo od ohlapnih davčnih predpisov, zagotavljanja nepreglednosti in anonimnosti pri transakcijah, zelo nizke stopnje obdavčenja ter minimalnega mednarodnega pravosodnega in davčnega sodelovanja.
This text also addresses the question of tax havens, i.e. those states and jurisdictions which live off lax regulations, transactions conducted with a lack of transparency and a guarantee of anonymity, a very low level of taxation and minimum international judicial and tax cooperation.
Ker je nedavna svetovna finančna kriza pokazala nesmiselnost in nevarnosti nepreglednega in vedno manj zakonsko urejenega sistema, mora Evropska unija izkoristiti priložnost, ki jo ponuja to besedilo, da se povečajo preglednost, nadzor in dobro upravljanje na ozemlju Evropske unije, pa tudi v operacijah med EU in tretjimi državami.
Since the recent global financial crisis has demonstrated the absurdity and dangers of a system which lacks transparency and is becoming less and less regulated, the European Union must seize the opportunity presented by this text to reinforce transparency, control and good governance, not only within the EU but also in operations between the EU and other states and third party jurisdictions.
Direktiva Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti (v nadaljevanju „direktiva“) je bila sprejeta leta 2003.
Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (hereinafter ‘the Directive’) was adopted in 2003.
Države članice so njene določbe začele izvajati 1. julija 2005.
The Member States began applying its provisions on 1 July 2005.
Namen direktive je omogočiti državam članicam, da v skladu s svojo zakonodajo pobirajo davke od dohodka od prihrankov obliki plačil obresti od upravičenih lastnikov takšnega dohodka, tudi če so ti upravičenci fizične osebe, ki so davčni zavezanci v eni državi in prejemajo dohodek od obresti iz druge države članice.
The objective of the Directive is to enable Member States to collect tax, in accordance with their laws, on savings income in the form of interest payments from the beneficial owners of such income even when the latter are natural persons liable for tax in one Member State who receive this interest income from another Member State.
V skladu s členom 18 direktive mora Komisija vsaka tri leta poročati Svetu o delovanju te direktive ter na podlagi teh poročil po potrebi predlagati Svetu kakršne koli spremembe direktive.
Under Article 18 of the Directive the Commission is to report to the Council every three years on the operation of this Directive and propose to the Council, on the basis of these reports, any amendments to the Directive that prove necessary.
V prvem poročilu, sprejetem 15. septembra 2008, je Komisija navedla, da je trenutno mogoče zaobiti direktivo z uporabo posredništva investicijskih družb (pravnih subjektov ali organizacij), ki trenutno niso zajete v uradno definicijo „upravičenega lastnika“ (saj ta definicija zajema le fizične osebe) in ki jih po drugi strani direktiva ne obvezuje, da delujejo kot plačilni zastopniki.
In its first report adopted on 15 September 2008 the Commission stated that it was now possible to circumvent the Directive by using interposed investment companies (legal entities or arrangements) which are not covered by the current official definition of ‘beneficial owner’ (since the definition covers only natural persons) and which on the other hand are not obliged under the Directive to act as paying agents.
Direktivi se je mogoče izogniti tudi s preureditvijo naložbenega portfelja tako, da ostane dohodek zunaj uradne opredelitve obresti v smislu te direktive, čeprav veljajo zanj ugodnosti zaradi omejenega tveganja, prilagodljivosti in dogovorjene donosnosti naložb, ki so enakovredne dolžniškim terjatvam.
The Directive may also be circumvented by arranging the investment portfolio in such a way that the income, whilst benefiting from limitations of risk, flexibility and an agreed return on investment equivalent to debt claims, remains outside the formal definition of ‘interest’ within the meaning of the Directive.
Namen predloga Komisije in opis predlaganih ukrepov
Objectives of the Commission proposal and outline of proposed measures
Namen predloga Komisije je razširiti področje delovanja direktive, ne da bi se povečalo upravno breme nosilcev gospodarske dejavnosti.
The objective of the Commission proposal is to broaden the scope of the Directive without increasing the administrative burden for economic operators.
Predlog si obenem prizadeva sprejeti spremembe s ciljem, da bi v direktivi, kolikor je le mogoče, odpravili preostale vrzeli, ki jih je razkrilo poročilo Komisije, ter da bi preprečili izkrivljanja.
It also seeks to make amendments with a view, as far as possible, to closing the remaining loopholes in the Directive disclosed in the Commission report and preventing distortions.
Opredelitev upravičenega lastnika
Definition of ‘beneficial owner’
Področje uporabe direktive trenutno ne pokriva plačil pravnim subjektom in organizacijam v lasti fizičnih oseb, kar tem omogoča, da zaobidejo določbe direktive z uporabo posredništva pravnega subjekta ali organizacije.
The scope of the Directive does not currently cover payments to those legal entities and arrangements which are owned by natural persons, and consequently natural persons have been able to circumvent the rules of the Directive by using an interposed legal entity or arrangement.
Komisija meni, da bi bila razširitev opredelitve upravičenega lastnika, ki bi tako pokrivala vsa plačila pravnim subjektom in organizacijam, neustrezna in preveč okorna.
The Commission considers that extending the definition of ‘beneficial owner’ to cover all payments to legal entities and arrangements would not be an appropriate solution and would be too heavy-handed.
Učinkovitejša rešitev bi po mnenju Komisije bila, če bi se od plačilnih zastopnikov zahtevalo, da uporabijo informacije, ki so jim že na voljo skladno z obveznostjo preprečevanja pranja denarja (direktiva 2005/60/ES) – postopek „spregleda“.
In the Commission’s view a more efficient solution is to ask paying agents to use the information already available to them under the anti-money-laundering obligations (Directive 2005/60/EC) – the ‘look-through’ procedure.
S tem bi Komisija rada zagotovila, da bi vse fizične osebe, ki uporabljajo posrednike za sprejemanje prihodkov od svojih prihrankov, dejansko obdavčili v državi članici, katere rezidenti so.
In this way it seeks to ensure that all those natural persons who make use of other intermediate agents receiving the product of their savings are actually taxed in their Member State of residence.
V skladu s predlogom naj bi plačilni zastopniki, ki imajo sedež v Evropski uniji, uporabljali postopek spregleda v primeru plačil pravnim subjektom in organizacijam, ki imajo sedež zunaj Evropske unije, kjer ustrezno obdavčenje dohodka od obresti, izplačanega tem pravnim subjektom ali organizacijam, ni zagotovljeno.
Under the proposal, paying agents located in the EU would apply the look-through procedure to payments made to such legal entities and arrangements situated outside the EU where appropriate taxation of interest income paid to these legal entities or arrangements is not ensured.
Ti pravni subjekti in organizacije so navedeni v prilogi 1.
These legal entities and arrangements are listed in Annex I.
V prid uporabi obstoječih pravil o preprečevanju pranja denarja govorijo argumenti, kot je ta, da ta preprečuje dodatno upravno breme.
The arguments used to support the use of existing anti-money-laundering rules is that this avoids an additional administrative burden.
Res pa je, da je sklicevanje na zgoraj omenjeno direktivo problematično, deloma zaradi terminoloških razlik, ki otežujejo razlago direktive.
However, references to the above-mentioned directive are problematic, partly because of the terminological differences which make the interpretation of the directive difficult.
Sistem zbiranja podatkov, ki je bil uveden zaradi preprečevanja pranja denarja, sam po sebi ne ustreza namenu direktive, namreč preprečevanju izogibanja plačilu davka.
The data collection system designed to prevent money laundering is not in itself suited to the Directive’s purpose of preventing tax avoidance.
Da bi se izognili negotovostim, bi bilo treba bolje pojasniti uporabo pravil za preprečevanje pranja denarja v tej direktivi.
The use of the anti-money-laundering rules in this directive should be further clarified to avoid uncertainties.
„Plačilni zastopniki“ in „plačilni zastopniki ob plačilu ali ob zagotovilu takega plačila“
‘Paying agent’ and ‘paying agent upon receipt’
Komisija v četrtem členu direktive predlaga, da se pojasni izraz „plačilni zastopnik“.
The Commission proposes in Article 4 of the Directive to clarify the term ‘paying agent’, and under its amendment any intermediate structure would be required to operate as a ‘paying agent upon receipt of an interest payment’.
Skladno z njeno spremembo bi bilo treba od vsake posredniške strukture zahtevati, da deluje kot „plačilni zastopnik ob plačilu ali ob zagotovilu takega plačila“.
It proposes to add a positive list containing all the entities and legal arrangements regarded as ‘paying agents upon receipt of an interest payment’ as Annex III.
Res pa je, da ostaja porazdelitev odgovornosti med plačilnimi zastopniki nejasna v primerih, ko več plačilnih zastopnikov deluje kot vmesna struktura, preden donos od prihrankov doseže upravičenega lastnika.
However, the division of responsibility among paying agents remains unclear in situations where several paying agents operate as intermediate structures before the yield from the savings reaches the beneficial owner.
Opredelitev „plačil obresti“
Definition of ‘interest payments’
Komisija predlaga spremembo člena 6 direktive, da bi opredelitev prejetih „obresti“ zajemala ne le prihodek od obresti, ampak tudi prihodek, ki je bistveno enakovreden dohodku od obresti iz vrednostnih papirjev, in ki se z vidika vlagatelja lahko obravnava kot enakovreden dolžniškim terjatvam, saj je tveganje znano in je večje kot pri dolžniških terjatvah (ob koncu veljavnosti vrednostnih papirjev vlagatelj prejme vsaj 95 % vloženega kapitala).
The Commission proposes to amend Article 6 of the Directive so that the definition of ‘interest’ received covers not only income from interest but also income substantially equivalent to interest income which is obtained from securities and may be regarded by the investor as equivalent to debt claims, because the risk inherent in them is known and is greater than that of debt claims (the investor obtains at least 95% of the invested capital back at the end of the term of the securities).
Komisija tudi predlaga razširitev področja uporabe direktive, da bi zajemalo prejemke iz tistih pogodb o življenjskem zavarovanju, ki jih je mogoče neposredno primerjati s kolektivnimi naložbenimi podjemi, ker je njihova dejanska uspešnost, iz katere izhajajo prejemki, v celoti povezana z dohodkom iz dolžniških terjatev ali enakovrednim dohodkom v skladu z direktivo, in ker ne zagotavljajo znatnega kritja biometričnih tveganj (pod 5 %).
The Commission also proposes to extend the scope of the Directive to cover benefits from those life insurance contracts which can be directly compared to undertakings for collective investment, since their actual positive performance from which the benefits arise is fully linked to income from debt claims or equivalent income under the Directive and since they provide no significant biometric risk coverage (below 5%).
Razširitev opredelitve na takšne proizvode življenjskega zavarovanja je povezana s primeri davčnih utaj, glede katerih Komisija meni, da bi jih bilo mogoče s takšno spremembo v prihodnosti preprečiti.
Extending the definition to such life insurance products is linked to cases of tax evasion which the Commission claims can be prevented in future by such an amendment.
Vendar bi bilo bolje, če bi si prizadevali za bolj splošno pravilo, s katerim bi poskusili preprečiti izogibanje izvajanju direktive, kadar se razvijajo novi naložbeni produkti.
It would be better, however, to aim for a more general rule, seeking to prevent circumvention of the Directive when new investment products are developed.
Velik izziv bo predstavljalo iskanje učinkovitih, a obenem sorazmernih načinov, kako to doseči.
It will be challenging to find effective but nevertheless proportionate means of doing this.
Prehodno obdobje za pobiranje davčnega odtegljaja
Transitional period for collection of withholding tax