natgillin/translations-raw huggingface dataset:
Svet ministrov je 13. julija 2009 na zahtevo Komisije obvestil Parlament o svojem sklepu, da pridobi novo mnenje o spremenjenem predlogu.
On 13 July 2009, the Council of Ministers, following a request from the Commission, informed the Parliament of its decision to obtain a new opinion on the revised proposal.
Nadaljnje podrobnosti o prvotnem postopku Komisije in mnenju Parlamenta so navedene v Rosatijevem poročilu.
For further details on the Commission's original procedure and on the Parliament's opinion, the reader is invited to read the Rosati Report.
Spremenjeni predlog Sveta
The revised proposal from the Council
Rosatijevo poročilo vključuje predloge sprememb treh od štirih tehničnih vidikov, vključenih v izvorni predlog Komisije:
The Rosati report included amendments on three of the four technical aspects covered by the original Commission's proposal:
a) sistem DDV za oskrbo z zemeljskim plinom, električno energijo, energijo za ogrevanje in/ali hlajenje
a) VAT scheme applicable to the supply of natural gas, electricity, heat and/or refrigeration
b) davčna obravnava DDV za skupna podjetja, ustanovljena v skladu s členom 171 Pogodbe ES
b) VAT tax treatment of joint undertakings set up pursuant to Article 171 of the EC Treaty
c) in pogoji za uveljavljanje pravice do odbitka vstopnega DDV v zvezi z nepremičninami
c) and the conditions under which the right to deduct input VAT may be exercised regarding immovable property
V zvezi s točko a) je poročevalec popolnoma podprl cilj Komisije, da pojasni obseg tehnično šibke določbe, ki je izključila oskrbo z zemeljskim plinom prek plinovodov iz področja DDV .
As regards item a), the rapporteur fully supported the Commission's objective of clarifying the scope of a technically weak provision that left outside the scope of the VAT the supply of natural gas by pipelines.
V praksi je to pomenilo, da so skoraj vse čezmejne transakcije izključene iz posebnega sistema DDV, kar je bilo v nasprotju z namero zakonodajalca.
In practical terms, this meant that almost all cross-border transactions fell outside the special VAT scheme, something which was contrary to the legislator's intent.
Poročevalec je v svojem poročilu ugotovil, da države članice že sledijo smislu direktive o DDV, ne pa njenemu besedilu, in vložil predloge sprememb, da bi dodatno pojasnili področje uporabe in delovanje sistema.
In his report, the rapporteur noted the Member States were already applying the spirit of the VAT Directive, but not its letter and tabled amendments in order to further clarify the scope and operation of the scheme.
Na podlagi stališča iz Rosatijevega poročila spremenjeni predlog Sveta izrecno določa, da je namen nove določbe, "da bi bilo besedilo skladno s ciljem direktive".
Echoing the position stated in the Rosati Report, the Council's revised proposal explicitly states that the purpose of the new provision is "to bring the letter of the text with its purpose".
Tudi v skladu z Rosatijevim poročilom je Svet soglašal, da bo spremenil naslov posebnega oddelka, ki med drugim krije oskrbo s plinom prek plinovodov.
Also in line with the Rosati Report, the Council agreed to amend the title of the specific section covering, amongst other things, the supply of gas through pipelines.
Svet je tako dodatno pojasnil obseg teh določb.
More generally, the Council has further clarified the scope of these provisions.
V zvezi s točko b) Rosatijevo poročilo popolnoma podpira pristop Komisije, da bi pojasnila davčni status skupnih podjetij, ustanovljenih v skladu s členom 171 Pogodbe ES, in tako popravila neravnovesje v korist držav članic, kjer ima skupno podjetje sedež.
As regards item b), the Rosati Report fully supported the Commission's approach to clarify the tax status of Joint Undertakings set up under Article 171 of the EC Treaty, with a view to correct the unbalanced situation in favour of the Member States where the joint undertaking is established.
Poleg tega Rosatijevo poročilo določa pogoj za oprostitev DDV v korist teh organov, ne smejo namreč biti udeleženi v nobeni gospodarski dejavnosti v smislu drugega pododstavka člena 9(1) direktive o DDV, da se prepreči izkrivljanje konkurence.
Furthermore, the Rosati Report made the VAT exemption in favour of these bodies conditional to their non-involvement in any economic activity within the meaning of the second sub-paragraph of Article 9(1) of the VAT Directive in order to avoid distortions of competition.
V zvezi s točko c) je Svet občutno spremenil izvorni predlog Komisije in spodbuja Komisijo, da zahteva novo mnenje Parlamenta.
Finally, as regards item c), the Council has significantly amended the original Commission proposal, which prompted the Commission to request that the Parliament delivers a new opinion.
Pravica do odbitka v spremenjenem predlogu Sveta
The right of deduction under the Council's revised proposal
V skladu s sedanjimi načeli davčni zavezanec lahko uveljavlja pravico do odbitka DDV pri vstopnih transakcijah samo v primeru, kadar se blago in storitve uporabljajo za namene teh transakcij, ki omogočajo uveljavljanje pravice do odbitka.
Under the current principles, a taxable person may deduct VAT on input transactions only in so far as the goods and services are used for his/her transactions that give rise to the right of deduction.
Sodišče Evropskih skupnosti je odločilo, da imajo davčni zavezanci pravico, da v celoti ali delno vključijo večnamensko blago med sredstva svoje ekonomske dejavnosti.
The European Court of Justice has ruled that taxable persons have the right to choose whether to include mixed-use good, in part or in their entirety, in the assets relating to their economic activity.
V skladu s sodno prakso Sodišča Evropskih skupnosti nacionalno pravo ne more preprečiti davčnemu zavezancu, da v svoje poslovanje v celoti vključi investicijsko blago, ki se uporablja deloma za poklicne namene in deloma za nepoklicne/zasebne namene, ter preprečiti, da se odobri takojšen odbitek celotnega dolgovanega DDV za pridobitev tega blaga.
Under the ECJ case-law, national law cannot prevent a taxable person from allocating wholly to his business capital goods used in part for business purposes and in part for non/business private purposes, and from authorising immediate deduction in full of the VAT due on the acquisition of those goods.
Če se odloči, da zadevno blago v celoti vključi v ekonomsko dejavnost, ima pravico do takojšnjega in celotnega odbitka vstopnega DDV ne glede na to, ali se blago hkrati uporablja za poklicno in nepoklicno rabo.
When taxable persons choose to include all of the goods in question in the economic activity they may immediately deduct all input VAT, irrespective o whether the good is used simultaneously for business and non-business purposes.
Po drugi strani pa se nepoklicna raba blaga obdavči z DDV kot opravljanje storitev za plačilo na podlagi zneska nastalih stroškov.
The non-business use of the good will then be subject to VAT in the same way as a supply of services for consideration on the basis of the amount of expenditure incurred.
To bi lahko pomenilo, da nepoklicna uporaba zmanjša davčno obremenitev v znesku, ki bi se lahko sorazmerno povečal za delež uporabe za nepoklicne namene.
The result of this could be that non-business use lowers the tax burden by an amount that could increase, in direct proportion, to the degree of use for non-business purposes.
To še zlasti velja za nepremičnine.
This is particularly true for immovable property.
Zato si je Komisija v izvornem predlogu prizadevala za prilagoditev odbitka DDV v zvezi z nepremičninami, da bi začetna pravica do uveljavitve odbitka vstopnega DDV odražala temeljno načelo in da bi preprečili določene strukture, ki omogočajo neupravičene ugodnosti pri denarnem toku.
That is why the Commission's original proposal aimed at adapting the deduction of VAT relating to immovable property in such a way as to ensure that the initial exercise of the right to deduct input VAT will reflect the basic principle and to prevent certain constructions designed to create an unjustified cash-flow advantage.
V skladu s predlaganim pristopom Komisije (ki je tudi odgovor na skrbi, ki so jih izrazile številne države članice) bi pravica do odbitka veljala le v primeru, če se zadevno blago in storitve uporabljajo za transakcije, ki omogočajo pravico do odbitka.
Under the Commission's proposed approach (which is also a response to concerns expressed by many Member States) the deduction would only arise in so far as the goods and services concerned would be used for the transactions giving rise to the right of deduction.
Predlaga omejitev začetne pravice do uveljavljanja odbitka sorazmerno z dejanskim deležem poklicne uporabe , kadar so večnamenske nepremičnine vključene v sredstva in obveznosti podjetja.
It proposes restricting the initial exercise of the deduction to the proportion of effective business use when mixed-use immovable property is included in the company’s assets and liabilities.
Hkrati se predlaga sistem korekcij za upoštevanje spremembe med poklicno in osebno (ali nepoklicno) rabo teh nepremičnin.
At the same time, an adjustment system if being proposed in order to reflect the variations between the business and private (or non-business) use of such immovable property.
Predlog Sveta je sestavljen iz različnih delov, vendar je Svet bistveno spremenil izvorni predlog Komisije v delu, ki obravnava pravico do odbitka.
The Council's proposal consists of different parts, but as regards the part on the right of deduction, the Council has significantly amended the original Commission proposal.
To še zlasti velja za dva vidika:
This is true notably on two aspects:
§ Za vse odhodke v zvezi s premoženjem zdaj veljajo nova pravila in države članice imajo možnost, da v novi sistem vključijo vse druge vrste blaga.
§ Any kind of expenditure related to property is now subject to the new rules and Member States are given the option to bring any other type of goods within this new scheme.
§ V zvezi z novimi načini uveljavljanja pravice do odbitka se sklicuje predvsem na "splošna načela" namesto na podrobnosti, kako izvajati to pravico, ki bo zmanjšala jasnost in skladnost.
§ As regards the new modalities for the right of deduction, reference is essentially made to the "general principles" instead of detailed modalities on how to exercise this right, which will bring less clarity and less harmonisation.
Novi pristop Sveta se ponovno osredotoča na pravico do odbitka in ne več na začetno pravico do uveljavljanja .
The Council's new approach focuses again on the right of deduction and no longer on the initial exercise of that right.
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 ECJ interpretation.
Poročevalec s svojim 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.
Poleg tega sklicevanje na "poslovanje davčnega zavezanca" ne razlikuje več med transakcijami, oproščenimi davka (brez pravice do odbitka), in obdavčenimi transakcijami (s pravico do odbitka).
Furthermore, the reference to the "taxable person's business" does not differentiate anymore between what is exempt (i.e. without right of deduction) and what is taxed (i.e. with right of deduction).
Vendar je bistveno vprašanje, da 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 main issue, however, is that 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 .
Pred kakršno koli širitvijo tega pravila na premičnine bi Komisija morala opraviti analizo.
Any extension of the rule to movable goods should be preceded by an analysis from the Commission .
Zdi se, da je edini namen besedila zagotoviti čim več svobode državam članicam.
The only purpose of the text seems to be to provide maximum freedom for the Member States.
Besedilo bi torej dejansko ne zagotovilo "rešitve" za obravnavana pravna vprašanja.
The text would thus not really provide a 'solution' to the legal questions at stake.
Zato poročevalec vlaga predloge sprememb k spremenjenemu predlogu Sveta, ki imajo za cilj pojasnitev občutno razširjenega obsega direktive v zvezi s premičninami, razjasnitev uporabe mehanizma korekcij in zagotavljanje uporabe odbitka DDV le za transakcije, ki omogočajo uveljavljanje pravice do odbitka.
The rapporteur thus puts forward amendments to the Council's revised proposal, which aim to seek clarification on the significant enlargement of the scope of the Directive with regard to moveable goods, to clarify the application of the adjustment mechanism and to ensure the application of VAT deduction on transactions giving rise to the right of deduction only.
V zvezi z vprašanjem sistema DDV za oskrbo z zemeljskim plinom, električno energijo, energijo za ogrevanje in/ali hlajenje je Evropski parlament v Rosatijevem poročilu iz leta 2008 podprl Komisijo pri njenem stališču, da je treba pojasniti področje uporabe DDV pri oskrbi z zemeljskim plinom prek plinovodov.
On the issue of a VAT scheme applicable to the supply of natural gas, electricity, heat and/or refrigeration, the European Parliament in its 2008 'Rosati Report' supported the Commission in its view that the scope of the VAT supply of natural gas by pipelines should be clarified.
Poročevalec v tem poročilu pozdravlja pojasnilo Sveta v zvezi s tem.
The rapporteur in this report welcomes the clarification provided by the Council in this regard.
Poročevalec ravno tako pozdravlja, da je Svet odobril zahtevana pojasnila, med drugim v zvezi z namenom nove določbe, ki je " da bi bilo besedilo skladno s ciljem direktive", ter pozdravlja predlog spremembe naslova oddelka, ki krije oskrbo s plinom prek plinovodov .
The rapporteur equally welcomes the Council approval of the clarifications requested with regards to among others the purpose of the new provision, which is to "bring the letter of the text with its purpose", as well as the amendment on the title of the section covering e.g. the supply of gas through pipelines.
Glede davčne obravnave skupnih podjetij v zvezi z DDV je v Rosatijevem poročilu tudi izražena podpora Komisiji glede njene zahteve po pojasnitvi davčnega statusa skupnih podjetij, da bi tako popravili neravnovesje v korist držav članic, kjer ima skupno podjetje sedež.
On VAT tax treatment of joint undertakings, the "Rosati report" equally supported the Commission in its request of clarification on the tax status of Joint Undertakings so as to correct the unbalanced situation in favour of the Member States, where the Joint Undertaking is established.
Poročevalec tudi s tem v zvezi pozdravlja, da je Svet sprejel predlog spremembe.
The rapporteur in this regard also welcomes the Council's approval of the amendment.
o predlogu Sklepa Sveta o spremembi Sklepa 2006/325/ES, da se zagotovi postopek za izvajanje člena 5(2) Sporazuma med Evropsko skupnostjo in Kraljevino Dansko o pristojnosti in priznavanju ter izvrševanju sodnih odločb v civilnih in gospodarskih zadevah
on the proposal for a Council decision amending Decision 2006/325/EC to provide for a procedure for the implementation of Article 5(2) of the Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters
– ob upoštevanju predloga Komisije Svetu ( KOM(2009)0101 ),
– having regard to the Commission proposal to the Council ( COM(2009)0101 ),
– ob upoštevanju člena 61(c) in prvega pododstavka člena 300(2) Pogodbe ES,
- having regard to Articles 61(c) and 300(2), first subparagraph, of the EC Treaty,
– ob upoštevanju prvega pododstavka člena 300(3) Pogodbe ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6-0109/2009 ),
– having regard to Article 300(3), first subparagraph, of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0109/2009 ),
– ob upoštevanju poročila Odbora za pravne zadeve ( A7‑0056/2009 ),
– having regard to the report of the Committee on Legal Affairs ( A7‑0056/2009 ),
Na kratko o zadevi
The issue in brief
Parlament je bil zaprošen za mnenje o postopku, po katerem lahko Skupnost Danski dovoli sklenitev nekaterih mednarodnih sporazumov na področju evropskega civilnega postopka.
Parliament is consulted on the procedure by which the Community can authorise Denmark to enter into certain international agreements in the area of European civil procedure.
Danska ne sodeluje pri sprejemanju ukrepov, predlaganih na osnovi naslova pogodbe, ki zajema pravosodno sodelovanje v civilnih zadevah
Denmark does not take part in the adoption of measures proposed under the title of the Treaty which includes judicial cooperation in civil matters
Instrumenti, sprejeti na področju pravosodnega sodelovanja v civilnih zadevah, zato za Dansko niso zavezujoči in jih država ne uporablja, na tem področju pa je obravnavana kot tretja država.
As a consequence, instruments adopted in the field of judicial cooperation in civil matters are not binding upon or applicable to Denmark which is considered for these purposes as a third country.
Skupnost je doslej z Dansko sklenila dva mednarodna sporazuma, ki zajemata izvajanje dveh ključnih instrumentov na področju civilnega prava, in sicer:
The Community has so far concluded two international agreements with Denmark, extending to it the application of two crucial instruments in the civil law field, namely
· Uredbo Bruselj I
· the Brussels I Regulation
Uredba Sveta (ES) št. 44/2001 o pristojnosti in priznavanju ter izvrševanju sodnih odločb v civilnih in gospodarskih zadevah, UL L 12, 16.1.2001, str.
Council Regulation (EC) No 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, OJ L 12, 16.1.2001, p.
· Uredbo o vročanju pisanj
· the Regulation on the service of documents
Uredba (ES) št. 1393/2007 Evropskega parlamenta in Sveta o vročanju sodnih in izvensodnih pisanj v civilnih ali gospodarskih zadevah v državah članicah (UL L 324, 10.12.2007, str.
European Parliament and Council Regulation (EC) No 1393/2007 on the service in the Member States of judicial and extrajudicial documents in civil or commercial matters, OJ L 324, 10.12.2007, p.
Oba mednarodna sporazuma določata, da mora Danska pridobiti soglasje Skupnosti (brez Danske) preden lahko pristopi k drugim mednarodnim sporazumom, ki lahko vplivajo na področje uporabe obeh instrumentov Skupnosti ali ju spremenijo
Both international agreements provide that Denmark needs the consent of the Community (excluding Denmark) before it can enter into further international agreements which may affect or alter the scope of both Community instruments
23: Člen 5(2) obeh mednarodnih sporazumov se glasi:
Article 5(2) of both international agreements:
Danska ne sme sklepati mednarodnih sporazumov, ki bi lahko vplivali na področje uporabe uredbe Bruselj I, priložene k temu sporazumu, ali ga spreminjali, razen če Skupnost s tem soglaša in če se sklenejo zadovoljivi dogovori glede razmerja med tem sporazumom in zadevnim mednarodnim sporazumom.
"Denmark will abstain from entering into international agreements which may affect or alter the scope of the Brussels I Regulation as annexed to this Agreement unless it is done in agreement with the Community and satisfactory arrangements have been made with regard to the relationship between this Agreement and the international agreement in question."
Glej tudi sodbo v primeru C-22/70 Komisija proti Svetu (Evropski sporazum o delu posadk vozil, ki opravljajo mednarodne cestne prevoze)
See by analogy the judgment in Case C-22/70 Commission v. Council (European Road Transport Agreement - ERTA),
Vendar ni nikjer predpisan postopek za sprejetje tega soglasja.
However, nowhere is any procedure laid down for the giving of such consent.
Komisija meni, da je treba nujno rešiti vprašanje pomanjkanja postopka dajanja soglasja
The Commission considers that this lack of a procedure for the giving of consent "urgently requires a solution"
KOM(2009) 100 konč., obrazložitveni memorandum, str.
COM(2009) 100 final, explanatory memorandum, p.3. .
Oba predloga imata enako pravno podlago kot prvotni sklepi Sveta, torej členi 61(c), 300(2)(i) in 300(3)(i).
Both proposals are based on the same legal basis as the original Council Decisions, i.e. Articles 61(c), 300(2)(i) and 300(3)(i).
Vsebina dvojnih predlogov
Content of the twin proposals
Komisija predlaga dva postopka.
The Commission proposes two procedures.
Po prvem postopku bi bila le Komisija pooblaščena, da da soglasje Skupnosti glede Danske.
The first procedure provides that the Commission alone would have the power to give the Community's consent to Denmark.
Ta postopek bi se uporabljal, kadar je bilo državam članicam že dovoljeno, da v interesu Skupnosti sklenejo mednarodni sporazum, ki ga Danska želi podpisati, ali kadar je tak sporazum sklenila že Skupnost sama.
This procedure would apply where the Member States had already been authorised to conclude, in the interest of the Community, the international agreement which Denmark requests becoming a party to, or where the Community had already concluded it itself.
Pri tem je treba opozoriti, da je bilo nedavno sprejet mehanizem za pogajanje in sklenitev dvostranskih sporazumih med državami članicami (z izjemo Danske) in tretjimi državami
It should be recalled in this respect that a mechanism has recently been agreed for the negotiation and conclusion of bilateral agreements between Member States (except for Denmark) and third countries
Uredba (ES) št. 662/2009 Evropskega parlamenta in Sveta z dne 13. julija 2009 o uvedbi postopka za pogajanja in sklenitev sporazumov med državami članicami in tretjimi državami o določenih zadevah v zvezi s pravom, ki se uporablja za pogodbena in nepogodbena obligacijska razmerja, UL L 200, 31.7.2009, str.
Regulation No 662/2009 of the European Parliament and of the Council of 13 July 2009 establishing a procedure for the negotiation and conclusion of agreements between Member States and third countries on particular matters concerning the law applicable to contractual and non- contractual obligations, OJ L 200, 31.7.2009, p.
Mnenje 1/03 z dne 7. februarja 2006 (Pristojnost Skupnosti, da sklene novo Lugansko konvencijo o pristojnosti in priznavanju ter izvrševanju sodnih odločb v civilnih in gospodarskih zadevah) [2006], ZOdl I-1145. .
Opinion 1/03 of 7 February 2006 (Competence of the Community to conclude the new Lugano Convention on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters) [2006] ECR I-1145. .
Drugi postopek je enak prvemu, z izjemo tega, da vključuje tudi posvetovalni postopek komitologije
The second procedure is identical to the first one with the addition of an advisory comitology procedure
Člen 3 sklepa 1999/468 z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil, UL L 184, 17.7.1999, str.
Article 3 of Decision 1999/468 of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission, OJ L 184, 17.7.1999, p.
Drugi postopek bi se uporabljal, kadar se ne bi mogel uporabljati prvi.
This procedure would apply where the first one does not.
Utemeljitev za to dvojnost je, da bo pri prvi kategoriji primerov ocena, ali mednarodni sporazum vpliva na ukrepe Skupnosti, že izdelana.
The rationale for this duality of procedures is that in the first category of cases, the assessment of whether the Community measures are affected by the international agreement will already have been undertaken.
Pristop poročevalca
Approach of the rapporteur