natgillin/translations-raw huggingface dataset:
Delovna skupina je sprejela dogovor o nadaljevanju dela glede ukrepov proti zlorabi, ukrepov za preglednost in za izmenjavo informacij na področju transfernih cen ter o nadaljevanju dela na področju odnosov s tretjimi državami.
The Working Group has agreed to continue its work in the areas of anti-abuse; transparency and exchange of information in the area of transfer pricing and relations with 3rd countries.
Na mednarodni ravni je eden od instrumentov, ki ga lahko EU uporabi za spodbujanje dobrega upravljanja pri davčnih vprašanjih v tretjih državah, pogajanje s temi državami o sporazumih o davčnih goljufijah , ki vključujejo klavzulo o izmenjavi informacij.
At the international level , one of the instruments that the EU can use to promote good governance in tax matters in third countries is to negotiate tax fraud agreements with them which include a clause on an exchange of information.
Komisija je začela pogajanja o takšnem sporazumu z Lihtenštajnom , ki je popolno nesodelovanje spremenil v pristop pripravljenosti za sodelovanje.
The Commission has started negotiations for such an agreement with Liechtenstein which has moved from a position of complete non-cooperation to a cooperative attitude.
Od te države se sedaj pričakuje, da bo privolila v izmenjavo informacij za primere utaje davkov in bo ukinila bančno tajnost, ki je bila razlog za zavrnitev sodelovanja.
Liechtenstein is now expected to agree to exchange of information in cases of tax evasion and to abolish bank secrecy as a reason to refuse cooperation.
Svet ECOFIN bi moral zdaj pooblastiti Komisijo, da začne podobne pogovore s Švico, Monakom, San Marinom in Andoro , to so štiri države, ki skupaj z Lihtenštajnom uporabljajo določbe, podobne tistim iz direktive o obdavčenju prihrankov.
The Commission should now receive a mandate from ECOFIN to start similar talks with Switzerland , Monaco , San Marino and Andorra , the four other States that apply, together with Liechtenstein, arrangements similar to those of the Savings Tax Directive.
Komisija si dejavno prizadeva spodbuditi vključitev podobnih obveznosti v okvir drugih dvostranskih sporazumov med državami članicami in tretjimi državami.
The Commission is actively working to encourage the inclusion of similar commitments in other bilateral agreements between the Member States and third countries.
Finančne spodbude, ki so na razpolago nekaterim karibskim in pacifiškim državam v okviru desetega Evropskega razvojnega sklada, so prav tako učinkovit instrument za spodbujanje sprejetja načel dobrega upravljanja.
Financial incentives, which are available under the 10 th European Development Fund to a number of Caribbean and Pacific countries, are also effective instruments to encourage the adoption of the principles of good governance.
Komisija je izjavila, da bo v letu 2010 poročala o napredku pri izvrševanju teh politik.
The Commission has stated that it will report in 2010 on progress on implementing these policies.
Poleg tega so EU in države članice vključene v strategiji za preprečevanje mednarodnih davčnih utaj, ki poteka pod okriljem OECD.
Furthermore, the EU and its Member States are involved in the OECD-sponsored strategy on countering international tax evasion.
Tovrstno delo poteka v okviru nedavno ustanovljenega Globalnega foruma za preglednost in izmenjavo informacij (GFTEI), ki je nedavno podal izjavo o tem, da je vseh 87 držav, ki so članice tega foruma, doseglo dogovor o sprejetju standarda OECD v zvezi s tem, da bodo na zahtevo izmenjevale informacije o davkih (člen 26 vzorčne konvencije iz leta 2002).
This work is carried out within the recently expanded Global Forum on Transparency and Exchange of Information (GFTEI), which recently announced that all 87 countries in the GFTEI have agreed to adopt the OECD standard on tax information sharing on request (Article 26 of the 2002 model Convention).
Strokovnjaki OECD menijo, da je dober kazalnik napredka na tem področju podatek o tem, ali je posamezna jurisdikcija podpisala 12 sporazumov o izmenjavi informacij, ki izpolnjujejo standard OECD.
OECD experts have suggested that a good indicator of progress is whether a jurisdiction has signed 12 agreements on exchange of information that meet the OECD standard.
Številne države, ki so sprejele obveznosti (nekatere izmed njih celo pred letom 2004), še niso podpisale niti enega sporazuma, ki izpolnjuje standard OECD.
There are an important number of countries that have made commitments (some of them even before 2004) that have not signed a single agreement yet meeting the OECD standard.
Države Hongkong, Macao in Singapur so izjavile, da lahko spremenijo svojo zakonodajo in jo uskladijo s standardom OECD.
Hong Kong, Macao and Singapore announced that they would propose changes to their legislation in order to bring it in line with the OECD standard.
Avstrija, Belgija, Luksemburg in Švica so umaknile zadržke glede člena 26 vzorčne konvencije OECD.
Austria, Belgium, Luxembourg and Switzerland have withdrawn their reservations to Article 26 of the OECD Model Convention.
Lihtenštajn je 12. marca 2009 napovedal, da bo z Združenim kraljestvom, Francijo in Nemčijo začel uradna pogajanja za sklenitev sporazumov o preglednosti in izmenjavi informacij.
Liechtenstein announced on 12 March 2009 that it would enter into formal negotiations to conclude transparency and information agreements with United Kingdom, France and Germany.
Andora in Monako sta tudi podprla standarde OECD.
Andorra and Monaco have also endorsed the OECD standards.
Čeprav do zdaj še ni bilo predlaganih konkretnih spodbud, je skupina G-20 na vrhunskem srečanju 2. aprila 2009 pripravila seznam mogočih protiukrepov: okrepitev zahtev za razkritje, ki zadevajo davkoplačevalce in finančne institucije; davčni odtegljaj; zavrnitev odbitkov pri plačilu stroškov; revizija politike davčnih sporazumov; revizija naložbene politike mednarodnih finančnih institucij; revizija dvostranskih programov pomoči.
Although no concrete incentives to ensure compliance with the standard have been proposed so far, the G-20 listed a number of possible counter measures at the 2 April 2009 summit: increased disclosure requirements on the part of taxpayers and financial institutions; withholding taxes; denying deductions in respect of expense payments; reviewing tax treaty policy; to review by international financial institutions of their investment policies; review of bilateral aid programs.
Voditelji iz skupine G-20 so v Pittsburgu 24. in 25. septembra 2009 izjavili, da je treba od marca leta 2010 začeti izvajati ukrepe proti davčnim oazam.
G-20 leaders stated in Pittsburg (24/25 September 2009) that counter measures against tax havens should be used as from March 2010.
Možnosti za nadaljnje ukrepanje in sporočila pripravljavca mnenja
Options for further action and messages from the draftsperson
Pripravljavec mnenja meni, da bi morala Evropska unija spodbujati samodejno izmenjavo informacij kot univerzalni standard.
Your draftsperson considers that the European Union should promote the automatic exchange of information as a universal standard.
Da se dosežejo takšni standardi dobrega upravljanja, je treba sprejeti nekatere ukrepe na ravni EU in na mednarodni ravni.
In order to reach such level of good governance, a certain number of actions both at the EU level and on the international level should be pursued.
Treba je poudariti, da tem izjavam mora slediti sklenitev pravno zavezujočih sporazumov.
It should be noted, however, that these statements must be followed by the conclusion of legally-binding agreements.
Pripravljavec mnenja zato poziva k hitremu podpisu takšnih sporazumov, medtem ko poziva Svet, naj oceni, ali so Združene države zavezane k izmenjavi informacij z vsemi državami članicami.
Your draftsperson calls, therefore, for these agreements to be signed quickly and for the Council to assess whether the United States is committed to exchange information with all Member States.
Poleg tega je treba hitro začeti pogajanja in zagotoviti, da bodo tudi države Hongkong, Macao in Singapur uporabljale podobna davčna pravila za prihranke.
Furthermore, negotiations should be launched quickly to make sure that Hong-Kong, Macao and Singapore also apply similar tax rules to savings.
Pripravljavec mnenja ocenjuje, da bi te napovedi morale pozitivno vplivati na status predloga Komisije za direktivo o upravnem sodelovanju na področju obdavčevanja , zlasti glede odprave bančne tajnosti, ki predstavlja oviro glede davčnih rezidentov v drugih državah članicah.
Your draftsperson also considers that these announcements should also have a positive effect on the status of the Commission’s proposal for a directive on administrative cooperation in the field of taxation , particularly with regard to the withdrawal of the bank secrecy obstacle for the tax residents of another Member States.
Stališče pripravljavca mnenja je, da države, ki so se zavezale k izmenjavi informacij na podlagi standarda OECD, načeloma ne bi smele blokirati sprejetja predloga o upravnem sodelovanju.
Your draftsperson believes that countries that have made the commitment to exchange information on the basis of the OECD standard should not be able, in principle, to block the adoption of the administrative cooperation proposal.
Na mednarodni ravni
At the international level ,
Poročevalec meni, da bi morale vse zadevne strani pospešiti sklenitev sporazuma proti goljufijam z Lihtenštajnom ter poziva Svet, naj privoli v to, da se Komisiji dodelijo pooblastila za pogajanje o podobnih sporazumih z Andoro, Monakom, San Marinom in Švico.
Your rapporteur considers that all parties concerned should accelerate the conclusion of the anti-fraud agreement with Liechtenstein; urges the Council to agree on a mandate for the Commission to negotiate similar agreements with Andorra, Monaco, San Marino and Switzerland.
Kar zadeva kodeks ravnanja pri obdavčitvi podjetij , poročevalec meni, da bi morale države članice pri odnosih s tretjimi državami izvajati kodeks v skladu s prizadevanji za spodbujanje preglednosti in izmenjave informacij v davčnih zadevah.
As regards the Code of Conduct (Business Taxation) , your rapporteur considers that Member States should implement the Code in their relations with third countries in way consistent with their efforts to promote transparency and exchange of information in tax matters.
Enaka zahteva po usklajenosti bi morala veljati tudi za evropsko sosedsko politiko, širitveno politiko in politiko razvojnega sodelovanja .
The same consistency requirement should apply to the European Neighbourhood Policy , the Enlargement policy and the Development Cooperation policy .
Kar zadeva medsebojni strokovni pregled pod okriljem OECD , mora EU s prispevki Evropske komisije aktivno sodelovati v forumu.
As regards the OECD-sponsored peer review , the EU, as such, must play an active role within the forum through the participation an input from the European Commission.
Prišel je čas, da EU, skupaj s partnerji, doseže vodilno vlogo v svetu, pokaže svojo odločenost ter zagotovi sprejetje ustreznih pobud, tudi sankcij.
Time has come for the EU -together with its fellow partners- to show its global leadership and determination by ensuring that the necessary incentives, including sanctions.
EU mora biti na tem področju primerno opremljena za ocenjevanje napredka v okviru medsebojnega strokovnega pregleda OECD .
In this context, the EU must be equipped to assess progress in the context of the OECD peer review .
Brez poseganja v pristojnosti držav članic mora Evropska komisija tesno sodelovati pri nalogi medsebojnega strokovnega pregleda, ki poteka pod okriljem svetovnega foruma, ter poročati Svetu in Parlamentu, da se zagotovi ustrezna ocena evropske razsežnosti tega svetovnega vprašanja , zlasti kar zadeva odkrivanje nekooperativnih jurisdikcij, ocenjevanja skladnosti in izvajanja odvračilnih protiukrepov.
Without prejudice to the competences of Member States, the European Commission should be fully associated to the Global Forum peer review exercise and should report back to the Council and to the Parliament, in order to ensure that the EU dimension of this global issue is properly assessed in particular as regards the identification of non-cooperative jurisdictions, the evaluation of compliance and the implementation of dissuasive counter-measures.
Pripravljavec mnenja se boji, da bo izmenjava informacij „na zahtevo“ in na dvostranski osnovi odprla vrata omejevalni razlagi standarda OECD.
Your draftsperson fears that exchange of information "on request" and on a bilateral basis opens the door for a restrictive interpretation of the OECD standard.
Tako je na primer posredovanje informacij le takrat, ko ima jurisdikcija, ki zahteva informacije, ime določenega, osumljenega davkoplačevalca, v nasprotju z duhom standarda OECD.
For example, it is against the spirit of the OECD standards to supply information only when a requesting jurisdiction has the name of a specific, suspect tax payer.
Zato predlaga, naj EU aktivno spodbuja izboljšave standarda OECD in med cilje, ki jih želi doseči do leta 2014 (konec sedanjega zakonodajnega obdobja), uvrsti tudi samodejno, večstransko izmenjavo informacij .
Your draftsperson therefore suggests that the EU actively promotes the improvement of the OECD standard, to include automatic, multilateral exchange of information as a goal to be achieved by 2014 (end of the current legislature) .
Ta bi vključevala tudi strožje zahteve po poročanju za končne upravičene lastnike skladov in računov družb ter ustrezne sankcije.
This also implies stricter reporting requirements for the ultimate beneficial owners of trusts and corporate accounts and appropriate sanctions.
Druge zadeve
Other issues
Nenazadnje je treba Komisiji dati na voljo tudi potrebna sredstva, da bo mogoče zagotoviti celovito politiko upravljanja EU na davčnem področju .
Finally, the Commission should be provided the necessary resources in order to ensure that a full-fledged EU Tax Governance Policy is in place.
o predlogu direktive Sveta o spremembi direktive 2006/112/ES v zvezi z neobvezno in začasno uporabo mehanizma obrnjene davčne obveznosti za dobavo nekaterega blaga in storitev, dovzetnih za goljufije
on the proposal for a Council directive amending Directive 2006/112/EC as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
Odbor za ustavne zadeve
Committee on Economic and Monetary Affairs
o predlogu direktive Sveta o spremembi Direktive 2006/112/ES v zvezi z neobvezno in začasno uporabo mehanizma obrnjene davčne obveznosti za dobavo nekaterega blaga in storitev, dovzetnih za goljufije
on the proposal for a Council directive amending Directive 2006/112/EC as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
(Posebni zakonodajni postopek – posvetovanje)
(Special legislative procedure - Consultation)
– ob upoštevanju predloga Komisije Svetu ( KOM(2009)0511 ),
– having regard to the Commission proposal to the Council ( COM(2009)0511 ),
– ob upoštevanju člena 93 Pogodbe o ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C7-0210/2009 ),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C7‑0210/2009 ),
– ob upoštevanju sporočila Komisije Evropskemu parlamentu in Svetu z naslovom "Posledice začetka veljavnosti Lizbonske pogodbe za še nedokončane medinstitucionalne postopke odločanja" ( KOM(2009)0665 ),
– having regard to the Communication from the Commission to the European Parliament and the Council entitled "Consequences of the entry into force of the Treaty of Lisbon for ongoing interinstitutional decision-making procedures" ( COM(2009)0665 ),
– ob upoštevanju člena 113 Pogodbe o delovanju EU,
– having regard to Article 113 of the Treaty on the Functioning of the EU,
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A7-0008/2010 ),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A7‑0008/2010 ),
(4) Vnaprej določen seznam, iz katerega bi države članice lahko izbirale, bi moral biti omejen na dobavo blaga in storitev, ki so glede na nedavne izkušnje še zlasti dovzetne za goljufije.
(4) The pre-defined list, from which Member States may choose, should be restricted to supplies of goods and services which, according to recent experience, are particularly susceptible to fraud.
Za zagotavljanje učinkovitega ocenjevanja uvedbe takega mehanizma in spremljanja njegovega učinka, bi morala biti možnost izbire za države članice omejena.
In order to ensure that the introduction of such mechanism may effectively be assessed and that its impact is carefully monitored, Member States should be limited in their choice.
Za zagotavljanje učinkovitega ocenjevanja uvedbe takega mehanizma in spremljanja njegovega učinka, bi morala biti možnost izbire za države članice omejena na blago in storitve z vnaprej določenega seznama .
In order to ensure that the introduction of such mechanism may be effectively assessed and that its impact is carefully monitored, Member States should be limited in their choice to goods and services on th at pre-defined list .
(4a) Pri izbiri blaga in storitev, za katere bo veljal ta mehanizem, bi morale države članice izbrati emisijske kupone za toplogredne pline ter največ dve kategoriji s seznama v delu A Priloge VI A.
(4a) When choosing the goods and services to be subject to th e mechanism, Member States should select greenhouse emission trading allowances and a maximum of two of the categories listed in Part A of Annex VIA.
Ko se države članice odločajo za uporabo mehanizma obrnjene davčne obveznosti, morajo vključiti emisijske kupone za toplogredne pline, saj se bo od leta 2013 dalje večina kuponov licitirala.
Where Member States choose to apply the reverse-charge system, they must include trading greenhouse emission certificates because from 2013 onwards the majority of allowances will be auctioned.
Zaradi večjega obsega trgovanja s kuponi lahko v primeru goljufije nastane bistveno večja izguba.
Due to the greater amount of allowances traded the potential loss in case of fraud is much bigger .
Omejitev izbire na največ dve kategoriji je upravičena, ker ni znano, kako bo mehanizem obrnjene davčne obveznosti vplival na druga področja trgovanja oziroma ali se bodo goljufiva dejanja prenesla v druge države članice.
A maximum of two is justified because of the uncertainty how the reverse charge system will effect other areas of trade or shift fraudulent activities to other Member States.
(7) Zaradi pregledne ocene učinka uporabe mehanizma na goljufiva dejanja bi morala poročila o oceni držav članic temeljiti na vnaprej določenih merilih, ki bi jih določile države članice.
(7) In order to assess the effect of the application of the mechanism on fraudulent activities in a transparent manner, evaluation reports by Member States should be based on pre-defined criteria established by Member States .
Vsako ovrednotenje bi moralo jasno oceniti raven goljufije pred in po uporabi mehanizma ter vse spremembe trendov goljufivih dejanj, vključno z dobavami drugega blaga in storitev, dobav na maloprodajni ravni ter dobav v druge države članice.
Any such evaluation should clearly assess the level of fraud before and after the application of the mechanism and any shifts in trends of fraudulent activities, including supplies of other goods and services, supplies at the retail level and supplies in other Member States.
(7) Da bi se pregledno ovrednotil učinek uporabe mehanizma na goljufiva dejanja, bi morala poročila o oceni držav članic temeljiti na vnaprej določenih merilih.
(7) In order to assess the effect of the application of the mechanism on fraudulent activities in a transparent manner, evaluation reports by Member States should be based on pre-defined criteria.
Da bi Komisija zagotovila enotno uporabo, mora dobiti pooblastilo, da na podlagi prispevka držav članic in ob upoštevanju nasvetov Odbora za DDV sprejme ukrepe, namenjene določitvi meril za vrednotenje, ki jih bodo države članice uporabljale pri ocenjevanju učinka uporabe mehanizma obrnjene davčne obveznosti za goljufiva dejanja.
With a view to ensuring uniform application, the Commission should be empowered to adopt measures designed to specify, on the basis of input by the Member States and taking into account the advice of the VAT Committee, the evaluation criteria that will be used by Member States when assessing the effect of the application of the reverse-charge mechanism on fraudulent activities.
Ta merila mora Komisija določiti do 30. junija 2010.
Such criteria should be established by the Commission by 30 June 2010 .
(8) Poročilo bi moralo ovrednotiti tudi stroške upoštevanja predpisa za davčne zavezance in stroške izvajanja za države članice, vključno s stroški, ki jih povzročijo nadzorni in revizijski ukrepi.
(8) The report should also evaluate compliance costs for taxable persons and implementation costs incurred by Member States, including those entailed by control and audit measures.
(8) Poročilo bi moralo ovrednotiti tudi stroške upoštevanja predpisa za davčne zavezance in stroške izvajanja za države članice, vključno s stroški, ki jih povzročijo nadzorni in revizijski ukrepi ter možne spremembe prihodkov iz DDV, ki izhajajo iz mehanizma v zvezi z blagom in storitvami, naštetimi v Prilogi VIA, ki so jih izbrale in jih uporabljajo posamezne države članice.
(8) The report should also evaluate compliance costs for taxable persons and implementation costs incurred by Member States, including those entailed by control and audit measures as well as possible changes in VAT revenues arising from the mechanism with regard to the goods and services listed in Annex VIA, selected and applied by the respective Member States .
Zaradi sorazmernosti bi moralo poročilo preverjati ne samo obsega dodatnih stroškov, ampak tudi, ali so dodatni prihodki iz DDV, ki se pričakujejo od izvajanja, sorazmerni s povezanimi stroški.
For reasons of proportionality the report should not only examine the scale of additional costs but also whether additional VAT revenues to be expected from the implementation are appropriate with related costs.
(8a) Do 1. junija 2014 mora Komisija Evropskemu parlamentu in Svetu predložiti poročilo z ustreznimi predlogi na podlagi poročil o oceni, ki so jih pripravile države članice, pri čemer se ocenjuje splošna učinkovitost in uspešnost ukrepov z uporabo mehanizma in razmerja med stroški in koristmi ukrepa, da se ponovno ovrednoti, ali bi bilo ustrezno podaljšati ali razširiti področje njegove uporabe.
(8a) By 1 July 2014, the Commission should submit a report to the European Parliament and the Council together with appropriate proposals , on the basis of the Member States' evaluation reports, assessing the overall effectiveness and efficiency of the measure applying the mechanism and the cost-benefit ratio of the measure in order to re-evaluate whether an extension or a widening of its scope would be appropriate .
Člen 199a – odstavek 1 – pododstavek 1
Article 199a – paragraph 1– subparagraph 1
Države članice lahko do 31. decembra 2014 za obdobje najmanj dveh let uvedejo in uporabljajo mehanizem, v skladu s katerim mora DDV, plačljiv za dobavo kategorij blaga in storitev s seznama iz Priloge VI A, plačati prejemnik tega blaga in storitev.
Member States may, until 31 December 2014 and for a minimum period of two years, introduce and apply a mechanism whereby the VAT due on supplies of the categories of goods and services listed in Annex VI A is payable by the person to whom those goods and services are supplied.
Države članice lahko do 31. decembra 2014 za obdobje najmanj dveh let uvedejo in uporabljajo mehanizem, v skladu s katerim mora DDV, plačljiv za dobavo kategorij blaga in storitev s seznama iz Priloge VI A, plačati davčni zavezanec, ki je prejemnik tega blaga in storitev.
Member States may, until 31 December 2014 and for a minimum period of two years, introduce and apply a mechanism whereby the VAT due on supplies of the categories of goods and services listed in Annex VI A is payable by the taxable person to whom those goods and services are supplied.