natgillin/translations-raw huggingface dataset:
Tožilec zato zahteva razveljavitev prvotne sodbe in ustrezno povišanje kazni (glej spodnji izvleček).
The prosecutor therefore asks for the original judgment to be repealed and for the penalty to be correspondingly increased (see extract below).
5. maja 2009 je bila na plenarnem zasedanju Parlamenta razglašena zahteva za zaščito imunitete in privilegijev Tobiasa Pflügerja „v zvezi s postopkom, ki ga trenutno obravnava münchensko državno tožilstvo“ in posredovana Odboru za pravne zadeve v skladu s členom 6(3) poslovnika Parlamenta.
On 5 May 2009, Parliament's plenary announced a request by Tobias Pflüger for the defence of his immunity and privileges "in connection with a procedure currently underway at the Munich public prosecutor's office" and forwarded the request to the Committee on Legal Affairs under rule 6(3) of Parliament's rules of procedure.
· Poslovnik določa, da se odbor „v nobenem primeru ne izreče niti o krivdi ali nekrivdi poslanca niti o tem, ali mnenja oziroma dejanja, ki so mu pripisana, upravičujejo kazenski pregon, četudi se pri obravnavi zahteve podrobno seznani z dejstvi primera“
· Parliament's Rules of Procedure state that the committee "shall not, under any circumstances, pronounce on the guilt or otherwise of the Member nor on whether or not the opinions or acts attributed to him or her justify prosecution, even if, in considering the request, it acquires detailed knowledge of the facts of the case"
Člen 7(7). .
Rule 7(7). .
Bistveni izvlečki
Relevant extracts
– Izvleček iz sodbe z 2. marca 2009:
-Extract from the judgment of 2 March 2009:
Pri odmeri kazni je treba upoštevati možne kazni iz člena 185 kazenskega zakonika, ki segajo od denarne kazni do enoletne zaporne kazni.
The severity of the sentence must be determined on the basis of the penalties set out in Section 185 of the Penal Code, ranging from a fine to a one-year prison term.
V zvezi s tem je treba kot olajševalno okoliščino upoštevati dejstvo, da obtoženec nikoli prej ni bil kaznovan.
In this context, the fact that the defendant has no previous convictions was to be regarded as a mitigating factor.
Dejstvo, da je obtoženec kot poslanec Evropskega parlamenta in s tem predstavnik ljudstva storil kaznivo dejanje zoper oba policista na javne m prostoru, je huda oteževalna okoliščina. (...)"
The fact that the defendant, as a Member of Parliament and therefore a representative of the people, committed the offence against both officers in public view is a severely aggravating circumstance. (...)"
– Izvleček iz pritožbe državnega tožilca s 15. aprila 2009:
-Extract from the appeal by the public prosecutor of 15 April 2009:
Utemeljitev pritožbe:
The grounds for the appeal are as follows:
Občinsko sodišče München je obtoženca zaradi dveh kaznivih dejanj razžalitve v steku obsodilo na denarno kazen v višini 60 dnevnih zneskov.
The Munich District Court ordered the petitioner to pay a fine of 60 daily penalty payments on two coinciding charges of insulting behaviour.
Ta kazen ne ustreza teži kaznivega dejanja, ki ga je storil obtoženec.
This sentence is not fully commensurate with the gravity of the offence committed by the defendant.
Dejstvo, da je bil obtoženec poslanec Evropskega parlamenta in je v tej vlogi poskušal uveljaviti privilegije, bi moralo bolj vplivati na poostritev kazni.
The fact that the defendant was a Member of the European Parliament and sought to claim privileges in this capacity should have weighed even more heavily against him.
Na ponovni glavni obravnavi bo zato znova vložena zahteva za razveljavitev sodbe občinskega sodišča München z 2. marca 2009 in ustrezno višjo kazen za obtoženca. (...)"
On the reopening of proceedings a motion will accordingly be submitted to overturn the sentence imposed by the Munich District Court in its judgement of 2 March 2009 and for the penalty to be correspondingly increased. (...)"
– Izvleček iz nemškega kazenskega zakonika ( Strafgesetzbuch ), poglavje o kaznovanju:
-Extract from German Penal Code ( Strafgesetzbuch ), section on sentencing:
Člen 46: Splošna pravila za odmero kazni:
Section 46: Principles for Determining Punishment:
"(2) Pri odmeri kazni sodišče upošteva olajševalne in oteževalne okoliščine.
"(2) In its determination the court shall counterbalance the circumstances which speak for and against the perpetrator.
Pri tem upošteva zlasti:
In doing so consideration shall be given in particular to:
· nagibe in namen storilca;
· the motives and aims of the perpetrator;
· odnos, ki je razviden iz dejanja, in voljo pri izvršitvi dejanja;
· the state of mind reflected in the act and the wilfulness involved in its commission;
· stopnjo protipravnosti;
· the extent of breach of any duties;
· način storitve dejanja in njegove posledice;
· the manner of execution and the culpable consequences of the act;
· prejšnje življenje storilca, njegove osebne in premoženjske razmere ter
· the perpetrator's prior history, his personal and financial circumstances; as well as
· njegovo obnašanje po storjenem dejanju, zlasti njegovo prizadevanje, da bi poravnal škodo, in njegovo prizadevanje, da bi dosegel poravnavo z oškodovancem.“
· his conduct after the act, particularly his efforts to make restitution for the harm caused as well as the perpetrator’s efforts to achieve mediation with the aggrieved party."
Parlament je v povezavi s to zadevo (t.j. ista primera razžalitve) Tobiasu Pflügerju že odvzel imuniteto leta 2006.
Parliament already waived Tobias Pflüger's immunity back in 2006 concerning this situation (i.e. the same two instances of insulting behaviour).
· Zato Parlament nima razlogov, da bi sprejel stališče na podlagi istih dejstev, in to se pravzaprav ne zdi mogoče.
· There is therefore no reason for Parliament to take a position on the same set of facts and indeed it would not seem possible for it to do so.
Odbor za pravne zadeve je vseeno preučil, ali bi utegnile biti pravice Parlamenta ogrožene s prvostopenjsko sodbo z dne 2. marca 2009 in kasnejšo pritožbo državnega tožilca.
Nevertheless, the Committee on Legal Affairs examined whether Parliament's prerogatives could be threatened by the judgment at first instance of 2 March 2009 and the public prosecutor's subsequent appeal.
· Ugotovil je, da gre pri obeh aktih za objektivno uporabo načel nacionalnega prava za kaznovanje, pri čemer je dejstvo, da oseba zaseda javno funkcijo, eden izmed dejavnikov, ki se upoštevajo pri določitvi kazni.
· It concluded that both acts constitute objective applications of a principle of national law on sentencing, whereby the fact that a person holds public office is one factor among others which is taken into account in determining the sentence.
· Sodnik na prvi stopnji je pri omembi Tobiasa Pflügerja v vlogi poslanca Evropskega parlamenta izrecno povezal splošno značilnost javnega zastopnika in dejstvo, da sta bili kaznivi dejanji storjeni na javnem mestu.
· Indeed, the judge at first instance, whilst referring to Tobias Pflüger's quality as MEP expressly made the link to the generic quality of public representative and the fact that the offences were committed in public.
· Poleg tega je pritožba državnega tožilca le prva stopnja v sodnem postopku, ki še poteka in med katerim ne bi bilo primerno posredovati.
· In addition, the appeal by the public prosecutor is merely a first stage in an ongoing judicial procedure during which it would not be appropriate to intervene.
Ob upoštevanju navedenega je odbor sklenil, da ne zaščiti imunitete in privilegijev Tobiasa Pflügerja.
Bearing this in mind, the Committee has decided not to defend the immunity and privileges of Tobias Pflüger.
o predlogu direktive Sveta o spremembi nekaterih določb direktive 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost
on the draft Council directive amending various provisions of the VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
– ob upoštevanju osnutka Sveta (10893/2009),
– having regard to the Council draft (10893/2009),
– ob upoštevanju svojega stališča z dne 8. julija 2008
– having regard to its position of 8 July 2008
Sprejeta besedila, P6_TA(2008)0319 . ,
Adopted Texts, P6_TA(2008)0319 . ,
– ob upoštevanju člena 93 Pogodbe ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C7–0002/2009 ),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council again consulted Parliament ( C7‑0002/2009 ),
– ob upoštevanju členov 55 in 59(3) poslovnika,
– having regard to Rules 55 and 59(3) of its Rules of Procedure,
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A7‑0055/2009 ),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A7‑0055/2009 ),
Predlog direktive – akt o spremembi
Draft directive – amending act
(8) Bolgariji in Romuniji je bilo v okviru njunega pristopa dovoljeno, da malim podjetjem oprostita plačevanje davka in da še naprej uporabljata oprostitev za mednarodni prevoz potnikov.
(8) In the context of their accession, Bulgaria and Romania were authorised to grant a tax exemption to small enterprises and to continue applying a VAT exemption to the international transport of passengers.
Zaradi jasnosti in doslednosti je treba ta odstopanja vključiti v samo Direktivo.
For purposes of clarity and consistency, these exemptions should be incorporated into the Directive itself.
Zaradi jasnosti in doslednosti je treba ta odstopanja vključiti v samo Direktivo.
For the purposes of clarity and consistency, th o se exemptions should be incorporated into the Directive itself .
Zakonitost teh odstopanj in potrebo po njih je treba preveriti vsaj vsaki dve leti.
The legality and necessity of those exemptions should be reviewed at least every two years .
(9) Kar zadeva pravico do odbitka, temeljno pravilo določa, da ta pravica velja samo, če davčni zavezanec uporablja blago in storitve za poslovno dejavnost .
(9) Regarding the right of deduction, the basic rule is that this right arises only in so far as the goods and services are used by a taxable person for the purposes of his business activity .
To pravilo bi bilo treba pojasniti in okrepiti glede dobave nepremičnin in s tem povezanih izdatkov , da bi zagotovili enako obravnavo davčnih zavezancev, kadar se nepremičnine, ki jih zavezanci uporabljajo za poslovno dejavnost, ne uporabljajo izključno za to dejavnost.
This rule should be clarified and strengthened with respect to the supply of immovable property and expenditure relating thereto in order to ensure that taxable persons are dealt with in an identical manner whenever immovable goods that they use for their business activity are not used exclusively for purposes related to that activity.
(9) Kar zadeva pravico do odbitka, temeljno pravilo določa, da ta pravica velja samo, če davčni zavezanec uporablja blago in storitve za transakcije, ki omogočajo uveljavljanje pravice do odbitka .
(9) Regarding the right of deduction, the basic rule is that this right arises only in so far as the goods and services are used by a taxable person for the purposes of th e transactions of that person which give rise to a right of deduction .
To pravilo bi bilo treba pojasniti in okrepiti glede dobave nepremičnin, da bi zagotovili enako obravnavo davčnih zavezancev, kadar se nepremičnine, ki jih zavezanci uporabljajo za poslovno dejavnost, ne uporabljajo izključno za to dejavnost.
Th at rule should be clarified and strengthened with respect to the supply of immovable property in order to ensure that taxable persons are treated in an identical manner whenever immovable goods that they use for their business activity are not used exclusively for purposes related to that activity.
Zato je treba omejiti začetno pravico do uveljavljanja odbitka za rabo v zvezi s transakcijami, ki omogočajo uveljavljanje pravice do odbitka, ko obračun davka postane obvezen.
Consequently, the initial exercise of the right of deduction should be limited to that use which results in transactions giving rise to a right of deduction when the tax becomes chargeable.
Namen izvornega predloga je bil pojasniti in okrepiti pravico do odbitka v zvezi z dobavo nepremičnin, ki jo Sodišče Evropskih skupnosti pogosto obravnava v svojih razlagah.
The purpose of the original proposal was to clarify and strengthen the right of deduction with respect to the supply of immovable property, an issue that is frequently subject to the ECJ interpretation.
Spremenjeni predlog Sveta, ki se zdaj sklicuje na splošna načela iz členov 167, 168, 169 in 173, odpravlja jasnost izvornega predloga in odpira pot nadaljnjim odločitvam Sodišča Evropskih skupnosti.
By referring now to the general principles of Articles 167, 168, 169 and 173, the revised proposal from the Council takes away the clarity of the original proposal and opens the way again to further ECJ rulings.
Enako velja za splošno sklicevanje na vse določbe, ki obravnavajo korekcijo.
The same applies to the general reference to all the provisions that deal with the adjustment.
Poročevalec s predlogom spremembe predlaga ponovno vzpostavitev potrebne jasnosti v zvezi s pravico do odbitka.
With his amendment, the rapporteur proposes to bring back the necessary clarity to the right of deduction.
(10) Medtem ko so nepremičnine in z njimi povezani izdatki najbolj očitni primeri, pri katerih sta pojasnilo in okrepitev pravila ustrezna, že zaradi vrednosti in ekonomske življenjske dobe takšnega premoženja ter dejstva, da je večnamenska uporaba tovrstnega premoženja v praksi običajna, pa je kljub temu primerno, da se v skladu z načelom subsidiarnosti državam članicam da pooblastilo za uporabo taistega pravila za premičnine, ki so trajne narave in so del poslovnih sredstev podjetja .
(10) Whilst immovable property and related expenditure account for the most significant cases where clarification and strengthening of the rule is appropriate, given the value and economic lifetime of such property and the fact that mixed use of this type of property is a common practice, it is nevertheless appropriate, in accordance with the principle of subsidiarity, to authorise Member States to apply the same rule to movable goods with a durable nature and forming part of the business assets .
(10) Ker so nepremičnine in z njimi povezani izdatki najbolj očitni primeri, pri katerih sta pojasnilo in okrepitev pravila ustrezna, že zaradi vrednosti in ekonomske življenjske dobe takšnega premoženja ter dejstva, da je večnamenska uporaba tovrstnega premoženja v praksi običajna, je treba začetno pravico do odbitka uporabljati za nepremičnine, ki jih je pridobil davčni zavezanec, in pomembne storitve s tem v zvezi, ki so zaradi svoje ekonomske vrednosti lahko izenačene z nakupom nepremičnine .
(10) Since immovable property and related expenditure account for the most significant cases where clarification and strengthening of the rule is appropriate, given the value and economic lifetime of such property and the fact that mixed use of this type of property is a common practice, the initial right of deduction should be applied to immovable property supplied to the taxable person and important services relating there to, which, by virtue of their economic value, can be assimilated to the acquisition of immovable property .
Nasprotno pa je treba manjša popravila ali izboljšave z omejenim ekonomskim pomenom izključiti iz področja uporabe tega pravila.
Conversely, minor repairs or improvements of limited economic significance should be excluded from the scope of this rule.
Spremenjeni predlog Sveta nudi možnost državam članicam, da vključijo izdatke za katero koli poslovno premoženje, kakor ga opredelijo države članice , v obseg te direktive.
The revised proposal from the Council gives an option for Member States to bring any expenditure of any business asset, as defined by the Member States , under the scope of the Directive.
To bi občutno razširilo obseg direktive in privedlo do manjše uskladitve.
This would widen the scope considerably and lead to less harmonisation .
(11) Da bi zagotovili enakopravni sistem odbitkov za davčne zavezance v okviru novih pravil, bi bilo treba določiti sistem korekcij v skladu z drugimi pravili za popravek odbitkov, ki bi upošteval spremembe v poslovni in neposlovni uporabi zadevnega premoženja.
(11) With a view to ensuring an equitable deduction system for taxable persons in the context of the new rules, an adjustment system in accordance with the other rules on adjustment of deductions should be provided for which takes into account changes in the business and non-business use of the property concerned.
(11) Da bi zagotovili enakopravni sistem odbitkov za davčne zavezance v okviru novih pravil, bi bilo treba določiti sistem korekcij v skladu s pravili za popravek odbitkov, ki bi upošteval spremembe v poslovni in neposlovni uporabi zadevnega premoženja za obdobje, ki ustreza obstoječemu obdobju korekcije za nepremičnine, pridobljene kot investicijsko blago .
(11) With a view to ensuring an equitable deduction system for taxable persons in the context of the new rules, an adjustment system in accordance with the rules on adjustment of deductions should be provided for which takes into account changes in the business and non-business use of the property concerned for a period corresponding to the existing adjustment period for immovable property acquired as capital goods .
Člen 168 a – odstavek 1
Article 168 a – paragraph 1
Če se nepremičnina, ki je del poslovnih sredstev davčnega zavezanca, uporablja pri izvajanju njegovih poslovnih dejavnosti ali jo zavezanec ali njegovo osebje uporabljajo v zasebne, ali bolj na splošno, v druge namene, se DDV na izdatke, povezane s to nepremičnino, odbije v skladu z načeli iz členov 167, 168, 169 in 173 samo za delež uporabe nepremičnine v poslovne namene davčnega zavezanca.
In the case of immovable property forming part of the business assets of a taxable person and used both for purposes of the taxable person's business and for his private use or that of his staff, or, more generally, for purposes other than those of his business, VAT on expenditure related to this property shall be deductible in accordance with the principles set out in Articles 167, 168, 169 and 173 only up to the proportion of the property's use for purposes of the taxable person's business .
Če se nepremičnina, ki je del poslovnih sredstev davčnega zavezanca, uporablja pri izvajanju njegovih poslovnih dejavnosti ali jo zavezanec ali njegovo osebje uporabljajo v zasebne, ali bolj na splošno, v druge namene, je začetna pravica do uveljavljanja odbitka, ko obračun DDV postane obvezen, omejena na sorazmerni delež dejanske poslovne uporabe premoženja za transakcije, ki omogočajo pravico do odbitka.
In the case of immovable property forming part of the business assets of a taxable person and used both for purposes of the taxable person's business and for his private use or that of his staff, or, more generally, for purposes other than those of his business, the initial exercise of the right of deduction arising when the tax becomes chargeable shall be limited to the proportion of the property's effective business use for transactions giving rise to a right of deduction .
Z odstopanjem od člena 26 se spremembe v deležu uporabe nepremičnine iz prvega pododstavka upoštevajo v skladu z načeli iz členov 184 do 192, kakor se uporabljajo v zadevnih državah članicah .
By way of derogation from Article 26, the changes in the proportion of use of immovable property referred to in the first subparagraph shall be taken into account in accordance with the principles provided for in Articles 184 to 192 as applied in the respective Member State .
Z odstopanjem od člena 26 se spremembe v deležu uporabe nepremičnine iz prvega pododstavka upoštevajo v skladu s pogoji iz členov 187, 188, 190 in 192 za korekcijo začetne pravice do uveljavljanja odbitka .
By way of derogation from Article 26, the changes in the proportion of use of immovable property referred to in the first subparagraph shall be taken into account in accordance with the conditions provided for in Articles 187, 188, 190 and 192 for adjusting the initial exercise of the right of deduction .
Spremembe iz drugega pododstavka se v obdobju, ki ga določijo države članice na podlagi člena 187(1), upoštevajo za nepremičnine, pridobljene kot investicijsko blago.
The changes referred to in the second sub paragraph shall be taken into account during the period defined by the Member States under Article 187(1) for immovable property acquired as capital goods.
Člen 168 a – odstavek 2
Article 168 a – paragraph 2
Države članice lahko uporabljajo odstavek 1 tudi v zvezi z DDV na izdatke, povezane z drugim blagom, ki je po njihovi opredelitvi del poslovnih sredstev.
Member States may also apply paragraph 1 in relation to VAT on expenditure related to other goods forming part of the business assets as they specify.
To bi občutno razširilo obseg direktive in privedlo do manjše uskladitve.
This would widen the scope considerably and lead to less harmonisation.
Svet ni ocenil vpliva te določbe na dobro delovanje skupnega trga.
The Council has not evaluated the impact of this provision for the good functioning of the common market.
Komisija bi morala opraviti analizo pred kakršno koli širitvijo tega pravila na premičnine.
Any extension of the rule to movable goods should be preceded by an analysis from the Commission .
Komisija oceni, v kakšnem obsegu bi bilo primerno pooblastiti države članice, da uporabljajo člen 168a(1) direktive 2006/112/ES in splošne predpise o korekciji iz členov 184 do 192 te direktive za premičnine, ki so trajne narave in so del poslovnih sredstev.
The Commission shall evaluate to which extent it would be appropriate to authorise Member States to apply Article 168a(1) of Directive 2006/112/EC , and the general adjustment rules under A r ticles 184 to 192 thereof, to movable goods that have a durable nature and that form part of the business assets.
Pri tem mora biti namen vseh zakonodajnih predlogov uskladitev veljavnih predpisov, da bi v čim večjem obsegu odpravili dejavnike, ki bi lahko izkrivljali konkurenco in tako zagotovili pravilno delovanje notranjega trga.
Any legislative proposal in that respect shall aim to harmonise the applicable rules in order to eliminate, to the greatest extent possible, factors that could distort competition, with a view to ensuring the proper functioning of the internal market.
Takšnemu zakonodajnemu predlogu se priloži neodvisna ocena učinka, ki upošteva negativne in pozitivne vidike.
Such a legislative proposal shall be accompanied by an independent impact assessment, taking negative and positive aspects into account.
Spremenjeni predlog Sveta nudi možnost državam članicam, da vključijo izdatke za katero koli poslovno premoženje, kakor ga opredelijo države članice , v obseg te direktive.
The revised proposal from the Council gives an option for Member States to bring any expenditure of any business asset, as defined by the Member States , under the scope of the directive.
Komisija bi morala opraviti analizo pred kakršno koli širitvijo tega pravila na premičnine.
Any extension of the rule to movable goods should be preceded by an analysis from the Commission.
Ozadje postopka
Procedural background
Sedanji postopek pomeni ponovno posvetovanje o spremenjenem predlogu Sveta, potem ko je Evropski parlament 8. julija 2008 ("Rosatijevo poročilo") soglasno sprejel mnenje o izvornem predlogu Komisije (KOM(2007) 677 končno).
The present procedure is a re-consultation on a revised proposal from the Council, after the European Parliament adopted its opinion on the Commission's original proposal (COM(2007) 677 final) on 8 July 2008 ("Rosati Report") on the basis of a unanimous vote.
Odbor ECOFIN je 9. junija 2009 dosegel politični sporazum na podlagi besedila, ki občutno spreminja izvorni predlog, zlasti glede uvedbe splošnejših in bolj daljnosežnih pravil v zvezi s pravico do odbitka .
At its meeting of 9 June 2009 , the ECOFIN reached political agreement on the basis of a text that significantly amends the original proposal notably as regards the introduction of more general and more far-reaching rules concerning the right of deduction .