natgillin/translations-raw huggingface dataset:
7. glede tega poziva Komisijo, naj ugotovi, ali so proizvodi, vključeni v številne priloge k Uredbi (ES) št. 104/2000, zlasti glede prenosov in samostojnih umikov s trga, res najprimernejši in ali ne bi bilo morda treba seznam spremeniti in ga razširiti;
Calls on the Commission, in this connection, to determine whether the products included in the various annexes to Regulation (EC) No 104/2000, especially as regards carry-overs and independent withdrawals, are the most appropriate and whether the list should not be altered and enlarged;
10. poziva Komisijo, naj pospeši postopek ekološkega certificiranja ribiških proizvodov, saj je to zelo pomembno za vzpostavitev zdrave in poštene konkurence med gospodarskimi subjekti v Evropski uniji in izven nje;
Calls on the Commission to accelerate the process of ecological certification of fishery products, since this is vital if competition between economic agents within and outside the EU is to take place on a sound and equitable footing;
19. poudarja pomen ustanavljanja izvornih trgov in trgov tradicionalnih proizvodov izjemne kakovosti, podprtih s sejmi, malimi podjetji in restavracijami, kar povečuje dodano vrednost lokalnih proizvodov in spodbuja lokalni razvoj;
Stresses the importance of creating markets of origin and of traditional products of particular quality, to be backed up by fairs, small businesses and the restaurant industry, as a means of boosting the value added of local products and promoting local development;
21. meni, da je treba zagotoviti, da se za uvožene ribiške proizvode, ki so v prodaji na notranjem trgu, uporabljajo ista pravila in zahteve kot za ribiške proizvode Skupnosti, npr. glede označevanja, fitosanitarnih predpisov ali prepovedi vstopa na trg Skupnosti ribiškim proizvodom, manjšim od najmanjših velikosti, dovoljenih za proizvode Skupnosti;
Believes it is vital to ensure the application to imported fisheries products sold on the internal market of the same rules and requirements as those applied to Community fisheries products, e.g. in terms of labelling, phytosanitary rules or the prohibition on the Community market of fisheries products under the minimum sizes authorised for Community products;
o predlogu Direktive Sveta o spremembi Direktive 2006/112/EGS v zvezi z nekaterimi začasnimi določbami o stopnjah davka na dodano vrednost
on the proposal for a Council directive amending Directive 2006/112/EEC with regard to certain temporary provisions concerning rates of value added tax
– ob upoštevanju predloga Komisije Svetu ( KOM(2007)0381 ),
– having regard to the Commission proposal to the Council ( COM(2007)0381 ),
– ob upoštevanju člena 93 pogodbe o ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6‑0253/2007 ),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0253/2007 ),
– ob upoštevanju sporočila Komisije Svetu in Evropskemu parlamentu o stopnjah DDV, ki niso splošne ( KOM(2007)0380 ),
– having regard to the Commission communication to the Council and the European Parliament on VAT rates other than standard VAT rates ( COM(2007)0380 ),
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A6‑0469/2007 ),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A6‑0469/2007 ),
(1) Direktiva Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost določa nekatera odstopanja v zvezi s stopnjami DDV.
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, provides for certain derogations in the field of VAT rates.
Nekatera od teh odstopanj prenehajo veljati na točno določen datum, druga pa trajajo do sprejetja dokončne ureditve.
Some of these derogations expire at a precise date, while others last until the adoption of the definitive arrangements.
Nekatera od teh odstopanj prenehajo veljati na točno določen datum, druga pa trajajo do sprejetja dokončne ureditve za transakcije znotraj Skupnosti .
Some of these derogations expire at a precise date, while others last until the adoption of the definitive arrangements for intra-Community transactions .
"Dokončne ureditve" niso opredeljene.
The "definitive arrangements" are not defined.
Zaradi dobre priprave zakonodaje morajo biti podrobnejše.
For the sake of good legislative drafting, it is appropriate to be more specific.
(1a) Skupnost v skladu z načelom subsidiarnosti ne sme vplivati na pristojnost držav članic na področju posrednega obdavčenja, ki glede določanja stopenj DDV presega obdavčenje, ki je potrebno za zagotavljanje ustreznega delovanja notranjega trga.
(1a) In accordance with the principle of subsidiarity , the Community should not impinge upon Member States' competence in the area of indirect taxation beyond that which is necessary to ensure the proper functioning of the internal market as regards the setting of VAT rates.
Zlasti storitve, ki se opravljajo na lokalni ravni, če ne vključujejo čezmejnih dejavnosti, načeloma ne vplivajo na delovanje notranjega trga.
In particular, locally supplied services, in so far as they do not involve cross-border activities, have, in principle, no effect on the functioning of the internal market.
Namen predlaganega predloga spremembe je ponovno potrditi načelo, da storitve, ki se opravljajo na lokalni ravni, ne vplivajo na trgovino in je zato treba državam članicam podeliti diskrecijsko pravico, da določijo stopnje DDV za te storitve.
The proposed amendment aims at reaffirming the principle that locally-supplied services do not affect trade and, therefore, Member States should be left a margin of discretion to fix the VAT rates for these services.
(2) (2) Da bi zagotovili več enakopravnosti med državami članicami, bi bilo treba odstopanja, ki niso v nasprotju z nemotenim delovanjem notranjega trga in z drugimi politikami Skupnosti, podaljšati do konca leta 2010, ko prenehata veljati najnižja 15-odstotna splošna stopnja in poskusna uporaba znižane stopnje za delovno intenzivne storitve.
(2) In order to ensure more equality of treatment among Member States, derogations that do not conflict with a smooth functioning of the internal market and with other Community policies should be prolonged until the end of 2010, date of the expiry of the minimum of 15% for the standard rate and of the experiment on the application of a reduced rate to labour intensive services.
Nasprotno pa se nekatera odstopanja ne smejo podaljšati.
By contrast , certain derogations should not be prolonged.
(2) Da bi zagotovili enakopravnost med državami članicami, bi bilo treba odstopanja, ki niso v nasprotju z nemotenim delovanjem notranjega trga in z drugimi politikami Skupnosti, podaljšati do konca leta 2010, ko prenehata veljati najnižja 15-odstotna splošna stopnja in poskusna uporaba znižane stopnje za delovno intenzivne storitve.
(2) In order to ensure equality of treatment among Member States, derogations that do not conflict with a smooth functioning of the internal market and with other Community policies should be prolonged until the end of 2010, date of the expiry of the minimum of 15% for the standard rate and of the experiment on the application of a reduced rate to labour intensive services.
Zaradi posebnih razlogov pa se nekatera odstopanja ne smejo podaljšati.
On specific grounds , certain derogations should not be prolonged.
Predlog kaže določeno neenakopravno obravnavo držav članic.
The proposal suggests that there is some inequality of treatment amongst Member States.
Predlagani predlog spremembe s črtanjem besede "več" ponovno potrjuje, da je treba zagotoviti polno enakopravnost.
By deleting the word "more", the proposed amendment reaffirms the need to ensure full equality of treatment .
Predlog za to, da ne bi podaljšali nekaterih odstopanj, ne temelji na samem argumentu, ampak na različnih, posebnih argumentih.
The proposal not to extend some derogations is not based on a per se argument, but is based on different, specific arguments.
(2a) Obdobje do 31. decembra 2010 mora tudi biti dovolj dolgo, da bo Svet lahko sprejel sklep o opustitvi svojega cilja uvedbe dokončne ureditve za obdavčenje transakcij znotraj Skupnosti, ki temelji na načelu obdavčitve v državi porekla in na pristopu približevanja stopenj DDV.
(2a) The period until 31 December 2010 should be sufficiently long to allow the Council to reach a conclusion on abandoning its target of introducing a definitive system for the taxation of intra-Community transactions, based on the principle of taxation in the country of origin and on an approach towards the approximation of VAT rates.
Države članice morajo za zmanjšanje negotovosti ter v skladu z načeli dobrega upravljanja in subsidiarnosti do 31. decembra 2010 sprejeti odločitev o tem, ali se takoimenovana "dokončna" ureditev dokončno opusti.
In order to reduce uncertainties, and in line with the principles of good administration and subsidiarity, Member States should take a decision before 31 December 2010 on whether the so-called "definitive" system should be definitely abandoned.
Če bo "dokončna" ureditev res opuščena, potem nadaljnja uskladitev stopenj ne bo več utemeljena in bodo države članice načeloma morale imeti možnost uporabe znižanih stopenj DDV za transakcije, ki nimajo čezmejne razsežnosti (na primer storitve, ki se opravljajo na lokalni ravni).
If, finally, the "definitive" system is indeed abandoned, then the justification for further harmonisation of the rates falls and Member States should be given, in principle, the possibility to apply reduced VAT rates on transactions that do not have a cross-border dimension (e.g. locally-supplied services).
(2b) Obdobje do 31. decembra 2010 mora tudi biti dovolj dolgo, da bo Svet lahko sprejel sklep o končni strukturi stopenj DDV, ki mora vključevati možnost držav članic, da bodo lahko uporabljale različne stopnje DDV, ki bodo zagotavljale nemoteno delovanje notranjega trga in drugih politik Skupnosti.
(2b) The period until 31 December 2010 should also be sufficiently long to allow the Council to reach a conclusion on the final structure of VAT rates, which should include options allowing Member States to apply different VAT rates provided that the smooth functioning of the internal market and other Community policies are ensured.
V tem obdobju je treba preudarno slediti trenutno veljavnim pravilom in upoštevati mejne primere, tako da bo državam članicam pred odločitvijo Sveta o končni sestavi DDV ali po njej omogočeno izpolnjevanje legitimnih ciljev svojih politik.
During that period, the current rules should be applied in a prudent way, taking due account of borderline cases, so that Member States are not precluded from pursuing legitimate policy objectives before or after the Council decides the final structure of value added tax.
(2c) Države članice lahko v skladu z načelom subsidiarnosti in potem, ko Svet sprejme sklep o dokončni ureditvi za obdavčenje transakcij znotraj Skupnosti, uporabljajo znižane stopnje ali v izrednih primerih tudi ničelne stopnje za osnovno blago in storitve, kot so hrana in zdravila, za jasno opredeljene socialne, ekonomske in okoljske razloge ter v korist končnega potrošnika.
(2c ) In accordance with the principle of subsidiarity, and after the Council has decided on a definitive system for the taxation of intra-Community transactions, Member States should be able to apply reduced rates or, in exceptional circumstances, possibly even zero rates to basic goods and services, such as food and medication, for clearly defined social, economic and environmental reasons and for the benefit of the final consumer.
V skladu z načelom subsidiarnosti in po sprejetju sklepa do konca leta 2010 o dokončni ureditvi za obdavčenje transakcij znotraj Skupnosti, bodo lahko države članice uporabljale znižane stopnje DDV za upoštevanje ekonomskih in socialnih vidikov, da bodo osnovno blago in storitve dostopni vsakemu državljanu.
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010, Member States should be able to apply reduced VAT rates for economic or social considerations to make basic goods and services affordable for every citizen .
UVODNA IZJAVA 2 D (novo)
RECITAL 2 D (new)
(2c) Države članice lahko v skladu z načelom subsidiarnosti in potem, ko Svet sprejme sklep o dokončni ureditvi za obdavčenje transakcij znotraj Skupnosti, uporabljajo znižane stopnje ali v izrednih primerih tudi ničelne stopnje za zagotavljanje storitev, ki se opravljajo na lokalni ravni, vključno s storitvami in blagom, ki so povezani z izobraževanjem, socialnim skrbstvom, socialnovarstvenim delom in kulturo.
(2d ) In accordance with the principle of subsidiarity and after the Council has decided on a definitive system for the taxation of intra-Community transactions, Member States should be able to apply reduced rates or, in exceptional circumstances, possibly even zero rates to the provision of locally supplied services, including services and provision of goods linked to education, welfare, social security work and culture .
V skladu z načelom subsidiarnosti in po sprejetju sklepa do konca leta 2010 o dokončni ureditvi za obdavčenje transakcij znotraj Skupnosti, bodo države članice lahko uporabljale znižane stopnje DDV za okrepitev obstoja in ohranjanje storitev, ki se opravljajo na lokalni ravni, kot tudi njihove vloge v formalnem gospodarstvu.
Under the principle of subsidiarity, and once the definitive arrangements for taxation of intracommunity transactions has been decided by the end of 2010 Member States should be able to apply reduced VAT rates in order to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy, Member States.
UVODNA IZJAVA 2 E (novo)
RECITAL 2 E (new)
(2e) Vsaka prihodnja ureditev za obdavčenje transakcij znotraj Skupnosti mora biti pregledna in mora temeljiti na upravni poenostavitvi.
(2e ) Any future system for the taxation of intra-Community transactions should be transparent and based on administrative simplicity.
Uvedbo kakršne koli dokončne ureditve, v kateri države članice na osnovi manevrskega prostora, ki ga imajo v smislu določanja znižanih stopenj DDV ali odločanja o strukturi DDV, mora spremljati in voditi upoštevanje poenostavitve in preglednosti.
The introduction of any definitive system, where Member States, on the basis of the margin of manoeuvre that they will enjoy in terms of fixing reduced VAT rates or deciding on the VAT structure, must be accompanied and guided by considerations of simplicity transparency.
(6) Odstopanja, odobrena Madžarski in Slovaški, se ne smejo podaljšati, ker ti dve državi članici nista uporabili ali ne uporabljata več znižane stopnje.
(6) The derogations granted to Hungary and Slovakia should not be prolonged because those Member States have not applied or no longer apply a reduced rate.
(6) Pomembno je poudariti, da je državam članicam, ki niso uporabile ali ne uporabljajo več začasne ureditve o odstopanjih pri stopnjah DDV z iztekom leta 2007, treba do 31. decembra 2010 omogočiti, da izkoristijo te začasne ureditve.
(6) It should be highlighted that those Member States that have not applied or no longer apply temporary VAT derogations that expired in 2007 should be granted, until 31 December 2010, the opportunity to avail themselves of those temporary derogations.
Predlog, h kateremu mora EP podati svoje mnenje, je jasen primer prihodnjih tveganj in izzivov glede neposrednega obdavčenja in njegove prilagoditve na notranjem trgu.
The proposal on which the EP is requested to deliver its opinion is a clear example of the risks and challenges lying ahead with regard to indirect taxation and its accommodation within the internal market.
Sedanja struktura stopenj DDV še zdaleč ni ureditev, ampak bolj posnetek dejanskih prevladujočih stopenj DDV v državah članicah v času, ko se je začelo usklajevanje DDV iz leta 1993.
The current structure of the VAT rates, far from being a system, is rather a snapshot of the actual VAT rates prevailing in the Member States at the moment the 1993 VAT harmonisation was undertaken.
Zato so bile za zaporedne vale pristopa novih držav članic dodane posebne prilagojene stopnje.
To this, further specific, tailor-made rates were added in the successive waves of accession of new Member States.
Glede na to ozadje Komisija vedno znova potrjuje, da je uresničitev cilja o vzpostavitvi notranjega trga v državah članicah pogojena z izvajanjem zakonodaje o prometnih davkih, ki ne izkrivlja pogojev konkurence in ne ogroža prostega pretoka blaga in storitev.
Against this background, the Commission has consistently reaffirmed that the attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services.
Sistem DDV je namenjen temu, da bo, kolikor je mogoče, odpravil dejavnike, ki lahko izkrivljajo pogoje konkurence na nacionalni ravni ali na ravni Skupnosti.
This purpose is served by means of a VAT system, such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level.
V tako imenovanem "prehodnem" obdobju so zlasti glede stopenj DDV in ker ni političnega soglasja Sveta o tem, kako se usmeriti h dokončni ureditvi DDV na osnovi obdavčenja v državi porekla, mogoča nekatera odstopanja glede števila in ravni stopenj.
As regards more specifically VAT rates, and lacking the political agreement at the Council on how to move towards a definitive system of VAT based on taxation in the country of origin, certain derogations concerning the number and the level of rates are possible during the so-called "transitional" period.
Parlament v tem okviru vedno znova poziva, da je treba državam članicam, dovoliti, da zaradi ustvarjanja novih delovnih mest eksperimentirajo z učinkovanjem oziroma vplivom znižanja stopnje DDV za delovno intenzivne storitve.
Within this framework, the Parliament has repeatedly and consistently called for Member States to be authorised to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour intensive services.
Evropski parlament je pri tem večkrat opozoril, da ima prehodna ureditev prednost, ker nimajo razlike v stopnjah DDV nanjo nobenega vpliva, ker ima blago v državi porekla ničelno stopnjo in je obdavčeno po veljavni stopnji v državi potrošnje.
In doing so, the European Parliament recalled several times that the transitional system has the advantage that it is totally unaffected by differences in VAT rates, as goods are zero rated in the country of origin, and taxed at the rate in force in the country of consumption.
Pri medpodjetniškem poslovanju tako ni tveganja za izkrivljanje konkurence.
Thus for business to business transactions, there is no risk of a distortion of competition.
Prav tako je majhno tveganje za izkrivljanje za transakcije med podjetjem in potrošnikom, ker razlike v cenah, ki jih povzroči DDV, verjetno ne povzročajo večjih preusmeritev trgovine.
Equally, for business to consumer transactions, there is also little risk of distortions as the VAT induced price differences are unlikely to cause major diversions of trade.
Svet ob priznavanju potrebe po boljšem razumevanju vpliva znižanih stopenj zahteva, naj Komisija zlasti v smislu ustvarjanja delovnih mest, gospodarske rasti in pravilnega delovanja notranjega trga pripravi ocenjevalno poročilo o vplivu znižanih stopenj za storitve, ki se zagotavljajo na lokalni ravni.
The Council, recognising the need for a better understanding of the impact of reduced rates, requested the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.
Poskus z znižanimi stopnjami bo potekal do 31. decembra 2010.
The experiment with reduced rates is currently running until 31 December 2010.
Komisija je hkrati v svojem sporočilu KOM(2007)380 z dne 4. julija 2007 predstavila rezultate študije.
In the meantime, the Commission has presented the results of this study in its communication COM(2007)380 of 4 July 2007.
Ugotovitve študije ("the Copenhagen Economics Study") so obravnavane v nadaljevanju.
The findings of the study ("the Copenhagen Economics Study") are discussed further below.
Drugače povedano, kar je bilo mišljeno s "prehodnimi določbami", bo veljalo do novega - verjetno ne - soglasno sprejetega sklepa Sveta.
In other words, what was thought to be "transitional arrangements" will stay in force until a new - unlikely- unanimous decision is adopted by the Council.
Za države članice, ki so se EU pridružile po 1. januarju 1995, se začasne določbe, ki izhajajo iz pristopnih pogajanj, uporabljajo za bolj omejeno obdobje, v številnih primerih do konca leta 2007.
In the case of the Member States which joined the EU after the 1st January 1995 the temporary derogations resulting from the accession negotiations apply for a more limited period of time, i.e. in many cases till the end of 2007.
Medtem, ko za nekatera odstopanja, ki zadevajo nove države članice, sedaj veljajo splošne določbe o znižanih stopnjah, bodo nekaterim državam članicam odstopanja potekla, druge pa jih bodo še vedno koristile.
Whilst some of the derogations concerning the new Member States are now covered by the general provisions on reduced rates, it is a fact that some Member States will see their derogations expire whilst others would continue to benefit from them.
Komisija pravilno ugotavlja, da " ta različna obravnava brez kakršne koli pomembne utemeljitve prinaša neenake možnosti za države članice in bi zaradi svoje nepravičnosti zagotovo povzročila nesprejemljive napetosti ".
As the Commission states correctly, " this difference in treatment provides unequal opportunities to Member States without any substantial justification and, due to this unfair character, would certainly create unacceptable tensions ".
Zato je namen predloga, da se medtem, ko poteka splošno ocenjevanje znižanih stopenj, nekatera odstopanja podaljša do 31. decembra 2007 in tako zagotovi enake možnosti za vse države članice.
Thus the proposal to extend some of the derogations until 31 December 2007 serves the purpose of ensuring equal opportunities amongst Member States whilst the overall assessment of the reduced rates is going on.
Ocena poročevalke
Assessment by your rapporteur
Sedanja razprava o racionalizaciji stopenj je del usmeritve h dokončni ureditvi DDV, ki temelji na obdavčitvi v državi porekla, jasno pa je, da bi bilo v tej fazi koristno imeti enoten razpon stopenj s čim manjšimi odstopanji, saj bi bila sicer računovodstvo DDV in nadzor s strani uprave dokaj težavna.
The current debate on the streamlining of the rates is part of the move towards a definitive system of VAT based on taxation in the country of origin, and it is clear that, at that point, it would be helpful to have a single rate band, with as few derogations as possible, as VAT accounting and controls by administrations otherwise would be quite difficult.
Ne preseneča, da to potrjuje študija družbe Copenhagen Economics, ki poudarja, da je iz čisto ekonomskega vidika enotna stopnja DDV najboljša politična izbira zaradi najmanj dveh razlogov, to je, da bi manj zapletena struktura stopnje za podjetja in uprave ustvarila znatne prihranke pri stroških usklajevanja in bi lahko tudi zmanjšala izkrivljanja pri delovanju notranjega trga, lahko pa bitudi zmanjšala izkrivljanja pri delovanju notranjega trga.
Unsurprisingly, this is confirmed by the Copenhagen Economics Study, which stresses that a single VAT rate is by far the best policy choice from a purely economic point of view, at least for two reasons, namely that a less complicated rate structure would generate substantial savings in compliance costs for business and tax administrations; and, secondly, because it could reduce distortions in the functioning of the internal market.