natgillin/translations-raw huggingface dataset:
Uvedba sektorske oprostitve od obračunavanja DDV za ureditev delitve stroškov .
Introduction of an industry specific exemption from VAT on cost sharing arrangements .
Uvodne opombe
Preliminary Comments
Predlagane ukrepe je mogoče oceniti iz vidika podjetij, davčnih organov in potrošnikov.
The proposed measures can be assessed from the point of view of businesses, tax administrations and consumers.
Vidik podjetij : Ko se je izkazalo v analizi Komisije, je nepovračljivi vstopni DDV pomemben dejavnik pri odločitvi o tem, kje in kako bo gospodarski subjekt ponujal finančne ali zavarovalne storitve, v skladu z lizbonsko strategijo.
From the point of view of businesses : As shown by the Commission’s analysis, the generation of non-recoverable input VAT has become an important factor in the decision-making process on where and how an operator supplies financial or insurance services, in line with the Lisbon strategy.
Vidik davčnih organov : Zakonodajalec mora upoštevati, da bo vsakršno povečanje odbitnega deleža, če ne bo izravnalnih ukrepov, privedlo do zmanjšanja prejemkov držav članic iz naslova DDV.
From the point of view of tax administrations : The legislator has to bear in mind that any change that increases the level of deductibility will, in the absence of compensating measures, result in a reduction in VAT receipts for Member States.
Vidik potrošnikov : Ni jasno, kakšne bodo prednosti za potrošnike, kar zadeva učinkovitost in manjše stroške.
From the point of view of consumers : It is not clear to which extent the benefits in terms of efficiency and cost reduction will be passed on to customers.
V presoji vpliva je bilo upravičeno opozorjeno na tveganje, da se utegnejo zaradi tržnih omejitev finančne ugodnosti neenakomerno porazdeliti med odjemalce, pri čemer bodo poslovne stranke še vedno krile delež stroškov na račun nepovračljivega DDV.
As the impact assessment correctly warns about, there is always a risk that commercial constraints will spread the cost saving unevenly across the entire client base with business customers still carrying a part of the cost of non-deductible VAT.
Po predhodni oceni tega predloga je mnenje poročevalca naslednje:
Following a preliminary assessment of this proposal, the rapporteur is of the opinion that:
Obseg uporabe predloga je pozitiven , zlasti ker ustvarja večjo pravno gotovost.
The scope of the proposal can be welcomed as positive , especially since it creates more legal certainty.
Nove opredelitve, ki jih je predlagala Komisija, da bi sledila dejanskim gospodarskim razmeram, so uporabne in dolgo pričakovane .
The new definitions proposed by the Commission are useful and long-awaited in order to catch up with economic realities.
Zagotoviti je treba skladnost opredelitev z akcijskim načrtom za finančne storitve .
Consistency of the definitions with the FSAP must be ensured.
Zaradi doslednega tolmačenja oprostitev plačila DDV bi morale biti nove opredelitve, kjer je le mogoče, ožje kot tiste iz pravil o notranjem trgu.
However, and because of the need for a strict interpretation of the VAT exemptions, the new definitions should, where appropriate, be narrower than those provided for by the internal market rules.
Temeljito in preudarno je treba preučiti učinek, ki ga bo imela splošna možnost izbire obdavčitve finančnih in zavarovalnih storitev na končne cene za potrošnike , zlasti ker so izkušnje s to možnostjo zelo omejene in ker na voljo ni dovolj zanesljivih podatkov, da bi bilo mogoče omenjeni učinek natančno oceniti.
There is a need to examine thoroughly and with prudence the effect that the widespread option to tax financial services and insurance will have on the final prices to consumers , particularly bearing in mind the limited experience with the use of the option and the absence of reliable figures allowing to assess the impact in an accurate manner.
Poenostavljeni postopki za podjetja ne bi smeli povzročiti skoka potrošniških cen .
The facilitation of procedures for businesses should not come at the cost of increased prices for consumers .
To je še toliko bolj skrb zbujajoče zaradi vključitve zavarovalniškega sektorja v področje uporabe posebne ureditve za oprostitev plačila DDV, zlasti v državah, kjer so zavarovalne premije obdavčene.
This concern is all the more important with regard to the inclusion of the insurance sector within the scope of the special VAT exemption regime, particularly in those countries where insurance premium taxes exist.
Čeprav je v predlogu predvideno, da bo izvedbena merila sprejel Svet, je vseeno navedeno, da pravila določijo države članice, če Svet teh meril ne sprejme .
As indicated above, although the proposal indicates that the Council shall adopt the implementing measures, it nevertheless confirms that, in the absence of the Council’s measures, the Member States shall specify these rules .
Predlog bi moral vsebovati varovalo, ki bi preprečilo drobitev trga v primeru, če se države članice ne morejo sporazumeti o načinu izvajanja pravice do izbire oprostitve.
The proposal should include safeguards to avoid market fragmentation as a result of Member States disagreement on how to implement the right to opt for the exemption.
Komisija je v svoji presoji vpliva odkrila stranski učinek čezmejnega povezovanja, in sicer da bodo davčne prejemke iz naslova vstopnega VAT v glavnem prejemale države članice, kjer je ponudnik storitev ustvaril, ne pa države članice, kjer ima sedež potrošnik storitve (podjetje ali fizična oseba).
As the Commission’s impact assessment shows, a side effect of cross-border consolidation is that the tax revenue generated by VAT on inputs will mainly accrue in the Member State where the service is created by the service-provider as opposed to the Member State where the consumer (business or private) of the service is established.
Ali obstajajo varovala, ki bi lahko preprečila preveč neenakomerno prerazporeditev davčnih prihodkov?
Are there any safeguards that could avoid too an imbalanced re-distribution of tax revenue generation?
Ker podatki o učinku predlaganih ukrepov niso dovolj zanesljivi, bi bilo v zakonodajno besedilo dobro vključiti določbo, ki predvideva obveznost analize medsebojnega učinka ukrepov ter obveznost poročanja Svetu in Parlamentu.
Given the lack of reliable information on the impact of the proposed measures, an obligation to analyse how the measures have worked together with an obligation to report to the Council and the Parliament could be inserted in the legislative text.
Davek na dodano vrednost z zvezi z obravnavo zavarovalnih in finančnih storitev
Value added tax on the treatment of insurance and financial services
s priporočili Komisiji za prilagoditev pravnih aktov novemu sklepu o komitologiji
with recommendations to the Commission on the alignment of legal acts to the new Comitology Decision
(Pobuda - člen 39 poslovnika)
(Initiative – Rule 39 of the Rules of Procedure)
PRILOGA K PREDLOGU RESOLUCIJE:.................................................................................7
ANNEX TO THE MOTION FOR A RESOLUTION:................................................................7
PODROBNA PRIPOROČILA O VSEBINI ZAHTEVANEGA PREDLOGA............................7
DETAILED RECOMMENDATIONS ON THE CONTENT OF THE PROPOSAL REQUESTED 7
– ob upoštevanju Sklepa Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil
– having regard to Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission
23. , kakor je bil spremenjen s Sklepom 2006/512/ES Sveta z dne 17. julija 2006
23. , as amended by Council Decision 2006/512/EC
UL L 200, 22.07.2006, str.
OJ L 200, 22.7.2006, p.
11. (v nadaljnjem besedilu skupaj "sklep o komitologiji"),
11. (hereinafter together referred to as "the Comitology Decision"),
– ob upoštevanju izjave Evropskega parlamenta, Sveta in Komisije o Sklepu Sveta z dne 17. julija 2006 o spremembi Sklepa 1999/468/ES o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil (2006/512/ES)
– having regard to the Statement by the European Parliament, the Council and the Commission concerning the Council Decision of 17 July 2006 amending Decision 1999/468/EC laying down the procedures for the exercise of implementing powers conferred on the Commission (2006/512/EC)
UL L 255, 21.10.2006, str.
OJ C 255, 21.10.2006, p.
– ob upoštevanju sporazuma med Evropskim parlamentom in Komisijo o postopkih za izvedbo Sklepa Sveta št. 1999/468/ES o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil, kakor je bil spremenjen s Sklepom 2006/512/ES
– having regard to the Agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC laying down the procedures for the exercise of implementing powers conferred on the Commission, as amended by Decision 2006/512/EC
UL L 143, 10.06.2008, str.
OJ C 143, 10.6.2008, p.
– ob upoštevanju člena 192(2) in člena 202 Pogodbe ES,
– having regard to Article 192, second paragraph, and Article 202 of the EC Treaty,
– ob upoštevanju členov 290 in 291 Pogodbe o delovanju Evropske unije,
– having regard to Articles 290 and 291 of the Treaty on the Functioning of the European Union,
– ob upoštevanju svojega sklepa z dne 8. maja 2008 o sklenitvi medinstitucionalnega sporazuma med Evropskim parlamentom in Komisijo o postopkih za izvedbo Sklepa Sveta 1999/468/ES o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil, kakor je bil spremenjen s Sklepom 2006/512/ES
– having regard to its decision of 8 May 2008 on the conclusion of an interinstitutional agreement between the European Parliament and the Commission on procedures for implementing Council Decision 1999/468/EC laying down the procedures for the exercise of implementing powers conferred on the Commission, as amended by Decision 2006/512/EC
Sprejeta besedila, P6_TA(2008)0189 .
Texts adopted, P6_TA(2008)0189 . ,
– ob upoštevanju poročila Odbora za pravne zadeve ( A6-0345/2008 ),
– having regard to the report of the Committee on Legal Affairs ( A6‑0345/2008 ),
A. ker je zaradi kakovosti zakonodaje vse bolj potrebno, da se na Komisijo prenese oblikovanje nebistvenih in bolj tehničnih vidikov zakonodaje, pa tudi njeno sprotno prilagajanje, da se upošteva tehnični napredek in gospodarske spremembe; ker je treba olajšati tak prenos pooblastil s tem, da se da zakonodajalcu na voljo institucionalna sredstva za nadzor nad izvrševanjem takšnih pooblastil,
A. whereas, for the sake of the quality of legislation, it is increasingly necessary to delegate to the Commission the development of the non-essential and more technical aspects of the legislation as well as its prompt adjustment to take account of technological progress and economic change; whereas such delegation of powers must be facilitated by giving the legislator the institutional means to scrutinise the exercise of such powers,
B. ker zakonodajalec Unije doslej ni imel druge možnosti, kot da je uporabljal člen 202 pogodbe ES, da je opravil takšen prenos; ker uporaba te določbe ni bila zadovoljiva, saj se nanaša na izvedbena pooblastila Komisije in na postopke pregleda, ki so določeni za ta pooblastila, o postopkih pa odloča Svet soglasno, potem, ko se le posvetuje s Parlamentom; ker ti postopki pregleda temeljijo predvsem na delovanju odborov, sestavljenih iz uradnikov iz držav članic, Parlament pa je bil do sprejetja sklepa Sveta z dne 28. junija 1999, kakor je bil spremenjen s sklepom 2006/512/ES, izključen iz vseh teh postopkov,
B. whereas hitherto the Union legislator had no option other than to use Article 202 of the EC Treaty in order to carry out such delegation; whereas recourse to that provision has not been satisfactory since it refers to the Commission's powers of implementation and to the scrutiny procedures to which such powers are subject, those procedures being decided on by the Council by a unanimous vote after mere consultation of Parliament; whereas those scrutiny procedures are based essentially on the action of committees composed of civil servants of the Member States, and Parliament was excluded from all such procedures until the adoption of the Council Decision of 28 June 1999 as amended by Decision 2006/512/EC,
C. ker člen 2(2) sklepa o komitologiji uvaja ukrepe, pri katerih temeljni pravni akt, sprejet s postopkom soodločanja, določa ukrepe splošnega obsega za spreminjanje nebistvenih določb tega akta, med drugim s črtanjem nekaterih takšnih določb ali z dopolnitvijo akta z dodajanjem novih nebistvenih določb; ker mora zakonodajalec Unije za vsak primer posebej opredeliti bistvene določbe posamičnega zakonodajnega akta, ki se jih lahko spremeni le z zakonodajnim postopkom,
C. whereas Article 2(2) of the Comitology Decision introduces measures where a basic legal instrument adopted by codecision provides for measures of general scope designed to amend non-essential elements of that instrument, inter alia by deleting some of those elements or by supplementing the instrument by the addition of new non-essential elements; whereas it is up to the Union legislator to define, on a case-by-case basis, the essential elements of each legislative act that can only be amended by means of a legislative procedure,
D. ker sklep o komitologiji določa, da za tako imenovane kvazi zakonodajne ukrepe velja regulativni postopek s pregledom, skladno s katerim je Parlament v celoti vključen v nadzor teh ukrepov in lahko nasprotuje osnutku ukrepov, ki jih predlaga Komisija in ki presegajo izvedbena pooblastila, določena v temeljnem aktu, ali osnutku, ki ni skladen s ciljem ali z vsebino temeljnega akta ali ne spoštuje načel subsidiarnosti ali sorazmernosti,
D. whereas the Comitology Decision makes what are known as "quasi-legislative" measures subject to a regulatory procedure with scrutiny under which Parliament is fully associated with the control of such measures and can oppose draft measures proposed by the Commission which exceed the implementing powers provided for in the basic instrument or a draft which is not compatible with the aim or the content of the basic instrument or does not respect the principles of subsidiarity or proportionality,
E. ker novi postopek s tem, ko postavi oba sozakonodajalca, Parlament in Svet, v enakopraven položaj, zagotavlja demokratičen nadzor nad izvedbenimi ukrepi, ko so ti kvazi zakonodajne narave, ter tako odpravi enega od najbolj resnih vidikov demokratičnega primanjkljaja v Uniji; ker bo sklep o komitologiji omogočil prenos večine tehničnih vidikov zakonodaje in njeno prilagajanje na Komisijo, s čimer bo zagotovljeno, da se bo zakonodajalec osredotočal na bistvene določbe in na izboljševanje kakovosti zakonodaje Skupnosti,
E. whereas the new procedure guarantees democratic control of implementing measures when they are quasi-legislative in nature by placing both co-legislators, Parliament and the Council, on an equal footing, and thereby brings to an end one of the most serious aspects of the democratic deficit in the Union; whereas the Comitology Decision enables the most technical aspects of legislation and its adjustment to be delegated to the Commission, thereby ensuring that the legislator concentrates on the essential aspects and on improving the quality of Community law,
F. ker novi regulativni postopek s pregledom ni izbiren, ampak obvezen, kadar imajo izvedbeni ukrepi značilnosti, določene v členu 2(2) sklepa o komitologiji,
F. whereas the new regulatory procedure with scrutiny is not optional but compulsory when the implementing measures possess the characteristics specified in Article 2 (2) of the Comitology Decision,
G. ker potekajoče prilagajanje pravnega reda Skupnosti sklepu o komitologiji še ni dokončano, saj še obstajajo pravni akti, ki predpisujejo izvedbene ukrepe, v zvezi s katerimi bi bilo treba uporabljati novi regulativni postopek s pregledom,
G. whereas the current alignment of the acquis with the Comitology Decision is still not complete since there remain legal instruments that provide for implementing measures to which the new regulatory procedure with scrutiny should be applied,
H. ker lahko sodijo v okvir zahtev iz člena 2(2) sklepa o komitologiji ne le izvedbeni ukrepi, za katere je doslej veljal regulativni postopek, ampak tudi nekateri ukrepi, za katere veljajo upravljalni postopki ali postopki posvetovanja,
H. whereas not only implementing measures hitherto subject to the regulatory procedure but also some of measures subject to the management or consultation procedures may fall within the ambit of the requirements of Article 2 (2) of the Comitology Decision,
I. ker lizbonska pogodba uvaja hierarhijo predpisov in ustvarja pojem „delegiranega akta“, kar pomeni, da se „v zakonodajnem aktu ... na Komisijo prenese pooblastilo za sprejemanje nezakonodajnih aktov, ki se splošno uporabljajo in dopolnjujejo ali spreminjajo nekatere nebistvene elemente zakonodajnega akta“; ker lzbonska pogodba na nov način obravnava tudi izvedbene akte in zlasti predvideva soodločanje Parlamenta in Sveta kot postopek za sprejetje uredbe, s katero bodo določeni mehanizmi nadzora držav članic nad izvedbenimi akti,
I. whereas the Treaty of Lisbon introduces a hierarchy of norms and creates the concept of a "delegated act", where "a legislative act ... delegate[s] to the Commission the power to adopt non-legislative acts of general application to supplement or amend certain non-essential elements of the legislative act"; whereas the Treaty of Lisbon also treats implementing acts in a new way and provides in particular for codecision between Parliament and the Council as the procedure for the adoption of the regulation that will lay down the mechanisms for control by the Member States over implementing acts,
J. ker bo za izvajanje ustreznih določb lizbonske pogodbe potreben intenziven in celovit postopek medinstitucionalnih pogajanj in ker to pomeni, da bi sedanji postopek prilagajanja moral biti dokončan čim prej in v vsakem primeru pred začetkom veljavnosti lizbonske pogodbe,
J. whereas implementation of the corresponding provisions of the Treaty of Lisbon will necessitate an intense and complex process of interinstitutional negotiation, and whereas the present process of alignment should therefore be completed as soon as possible and in any event before the Treaty of Lisbon enters into force,
K. ker bo treba, če lizbonska pogodba stopi v veljavo, preiti na novo in bolj celovito prilagoditev pravnega reda Skupnosti določbam člena 290 Pogodbe o delovanju Evropske unije o prenosu pooblastil za sprejemanje zakonodaje; ker gre kljub temu, da je definicija pojma delegiranih aktov v lizbonski pogodbi podobna pojmu „kvazi zakonodajnega ukrepa“ iz sklepa o komitologiji za dva pojma, ki nista identična, postopkovni ureditvi, določeni v teh dveh instrumentih pa sta popolnoma različni; ker iz tega izhaja, da izvajanja prilagoditev, ki sedaj poteka, zato ni mogoče šteti za natančni precedenčni primer za prihodnost,
K. whereas, in the event that the Treaty of Lisbon enters into force, it will be necessary to move on to a new – more complex – alignment of the acquis to the provisions of Article 290 of the Treaty on the Functioning of the European Union on delegation of legislation; whereas although the definition of the term "delegated act" in the Treaty of Lisbon is similar to the concept of a "quasi-legislative" measure contained in the Comitology Decision, the two concepts are not identical and the procedural regimes provided for in those two instruments are totally different; consequently, the present alignment exercise cannot be regarded as constituting an exact precedent for the future,
L. ker iz istega razloga rezultatov potekajoče prilagoditve posamičnih pravnih instrumentov ni mogoče šteti za precedenčni primer za prihodnost,
L. whereas, for the same reason, the results of the alignment under way in relation to each individual legal instrument cannot be seen as a precedent for the future,
2. poziva Komisijo, naj predloži ustrezen zakonodajni predlog, da se preostali akti, zlasti tisti, ki so našteti v prilogi, uskladijo s sklepom o komitologiji;
Calls on the Commission to submit the corresponding legislative proposals for the purpose of bringing the remaining legal acts into line with the Comitology Decision, in particular those listed in the Annex hereto;
4. zahteva, da Komisija po začetku veljavnosti lizbonske pogodbe v vsakem primeru predloži ustrezne zakonodajne predloge, potrebne za prilagoditev celotnega pravnega reda Skupnosti novi ureditvi;
Requests the Commission to submit in any case, following the entry into force of the Treaty of Lisbon, the relevant legislative proposals needed to align the whole of the acquis communautaire to that new regime;
6. zahteva, da se Evropskemu parlamentu dodelijo dodatna sredstva za vse postopke komitologije, ne samo v prehodnem obdobju, temveč tudi v primeru, da lizbonska pogodba začne veljati, da bi zagotovili zadovoljiv potek vsakega postopka komitologije med tremi institucijami;
Requests that additional resources be granted in the European Parliament for all comitology procedures, not just during the current transitional period but also in preparation for the eventuality that the Treaty of Lisbon enters into force, in order to ensure that every comitology procedure between the three institutions functions satisfactorily;
Parlament poziva Komisijo, naj predloži ustrezne zakonodajne predloge za prilagoditev preostalih pravnih aktov Sklepu Sveta 199/468/ES z dne 28. junija 1999, kot je bil spremenjen s Sklepom 2006/512/ES, zlasti:
Parliament asks the Commission to present the corresponding legislative proposals to align the remaining legal acts to Council Decision 1999/468/EC of 28 June 1999 as amended by Decision 2006/512/EC, including in particular:
- Direktive 2000/15/ES Evropskega parlamenta in Sveta z dne 10. aprila 2000 o spremembi Direktive Sveta 64/432/EGS o problemih v zvezi z zdravstvenim varstvom živali, ki vplivajo na trgovino z govedom in prašiči med državami članicami Evropske skupnosti
- Directive 2000/15/EC of the European Parliament and of the Council of 10 April 2000 amending Council Directive 64/432/EEC on health problems affecting intra-Community trade in bovine animals and swine
UL L 105, 3.5.2000, str.
OJ L 105, 3.5.2000, p.
- Direktive 2000/25/ES Evropskega parlamenta in Sveta z dne 22. maja 2000 o ukrepih, ki jih je treba sprejeti proti emisijam plinastih in trdnih onesnaževal iz motorjev, namenjenih za pogon kmetijskih ali gozdarskih traktorjev in spremembi Direktive Sveta 74/150/EGS
- Directive 2000/25/EC of the European Parliament and of the Council of 22 May 2000 on action to be taken against the emission of gaseous and particulate pollutants by engines intended to power agricultural or forestry tractors and amending Council Directive 74/150/EEC
UL L 173, 12.7.2000, str.
OJ L 173, 12.7.2000, p.
– Uredbe (ES) št. 1760/2000 Evropskega Parlamenta in Sveta z dne 17. julija 2000 o uvedbi sistema za identifikacijo in registracijo govedi ter o označevanju govejega mesa in proizvodov iz govejega mesa in razveljavitvi Uredbe Sveta (ES) št. 820/97
– Regulation (EC) No 1760/2000 of the European Parliament and of the Council of 17 July 2000 establishing a system for the identification and registration of bovine animals and regarding the labelling of beef and beef products and repealing Council Regulation (EC) No 820/97
UL L 204, 11.8.2000, str.
OJ L 204, 11.8.2000, p.
- Direktive 2001/43/ES Evropskega parlamenta in Sveta z dne 27. junija 2001 o spremembah Direktive Sveta 92/23/EGS o pnevmatikah za motorna in priklopna vozila ter o njihovi vgradnji
- Directive 2001/43/EC of the European Parliament and of the Council of 27 June 2001 amending Council Directive 92/23/EEC relating to tyres for motor vehicles and their trailers and to their fitting
UL L 211, 4.8.2001, str.
OJ L 211, 4.8.2001, p.