natgillin/translations-raw huggingface dataset:
– ob upoštevanju sporočila Komisije Svetu, Evropskemu parlamentu in Evropskemu ekonomsko-socialnemu odboru o izstopnem obdavčevanju in potrebi po usklajevanju davčne politike držav članic ( KOM(2006)0825 ),
– having regard to the Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on 'Exit taxation and the need for coordination of Member States' tax policies' ( COM(2006)0825 ),
– ob upoštevanju sporočila Komisije Svetu, Evropskemu parlamentu in Evropskemu ekonomsko-socialnemu odboru o boljši uporabi davčnih olajšav za raziskave in razvoj ( KOM(2006)0728 ),
– having regard to the Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on 'Towards a more effective use of tax incentives in favour of R&D' ( COM(2006)0728 ),
– ob upoštevanju sporočila Komisije Svetu, Evropskemu parlamentu in Evropskemu ekonomsko-socialnemu odboru o izvajanju lizbonskega programa Skupnosti: Dosedanji napredek in naslednji koraki k skupni konsolidirani davčni osnovi za pravne osebe (CCCTB) ( KOM(2006)0157 ),
– having regard to the Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on 'Implementing the Community Lisbon Programme: progress to date and next steps towards a common consolidated corporate tax base (CCCTB)' ( COM(2006)0157 ),
– ob upoštevanju sporočila Komisije Svetu, Evropskemu parlamentu in Evropskemu ekonomsko-socialnemu odboru o davčni obravnavi izgub v čezmejnih primerih ( KOM(2006)0824 ),
– having regard to the Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on 'Tax treatment of losses in cross-border situations' ( COM(2006)0824 ),
– ob upoštevanju svoje resolucije z dne 10. marca 2005 o predlogu direktive Sveta, ki spreminja Direktivo 90/434/EGS z dne 23. julija 1990 o skupnem sistemu obdavčitve za združitve, delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic
– having regard to its resolution of 10 March 2005 on the proposal for a Council directive amending Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
UL C 102 E, 28.4.2004, str.
OJ C 102 E of 28.4.2004, p.
– ob upoštevanju resolucije z dne 13. decembra 2005 o obdavčevanju podjetij v Evropski uniji: skupne konsolidirane davčne osnove
– having regard to its resolution of 13 December 2005 on taxation of undertakings in the European Union: a common consolidated corporate tax base
Sprejeta besedila, P6_TA(2005)0511 . ,
Texts adopted, P6_TA(2005)0511 . ,
– ob upoštevanju neuradnega zasedanja Ekonomsko-finančnega sveta 10. in 11. septembra 2004 in neuradnega zasedanja Ekonomsko-finančnega sveta 7. in 8. aprila 2006,
– having regard to the informal meeting of Economics and Finance Ministers (Ecofin Council) of 10 and 11 September 2004 and the informal Ecofin Council meeting of 7 and 8 April 2006,
– ob upoštevanju sporočila Komisije Svetu, Evropskemu parlamentu in Evropskemu ekonomsko-socialnemu svetu o odpravljanju davčnih ovir pri obdavčitvi malih in srednje velikih podjetij na notranjem trgu – osnutek možnega pilotnega programa obdavčevanja po pravilih matične države ( KOM(2005)0702 ),
– having regard to the Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on 'Tackling the corporation tax obstacles of small and medium-sized enterprises in the internal market - outline of a possible home state taxation pilot scheme' ( COM(2005)0702 ),
– ob upoštevanju 'Evropske davčne ankete'
– having regard to the Commission's 'European Tax Survey'
Raziskava o evropskem davku, delovni dokument št. 3/2004 (SEC (2004)1128/2). z dne 10. septembra 2004,
EU tax survey, working paper No 3/2004 ( SEC(2004)1128 /2). of 10 September 2004,
– ob upoštevanju sklepov predsedstva z zasedanja Evropskega sveta v Lizboni 23. in 24. marca 2000, zasedanja Evropskega sveta v Stockholmu 23. in 24. marca 2001, zasedanja Evropskega sveta v Barceloni 15. in 16. marca 2002 ter zasedanj Evropskega sveta v Bruslju 22. in 23. marca 2005, 15. in 16. decembra 2005 ter 23. in 24. marca 2006,
– having regard to the conclusions of the Presidency of the Lisbon European Council of 23 and 24 March 2000, the Stockholm European Council of 23 and 24 March 2001, the Barcelona European Council of 15 and 16 March 2002 and the Brussels European Councils of 22 and 23 March 2005, 15 and 16 December 2005 and 23 and 24 March 2006,
– ob upoštevanju poročila OECD o škodljivi davčni konkurenci iz leta 1998,
– having regard to the OECD report of 1998 on harmful tax competition,
– ob upoštevanju poročila Komisije 2006: Strukture obdavčenja v Evropski uniji 1995-2004,
– having regard to the 2006 Commission report: Structures of taxation in the European Union: 1995-2004,
– ob upoštevanju člena 54 poslovnika,
– having regard to Rule 45 of its Rules of Procedure,
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A6‑0391/2007 ),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A6‑0391/2007 ),
A. ker morajo nacionalni davčni sistemi vedno bolj upoštevati globalizacijo gospodarstva in ker potreba po akumulaciji človeškega kapitala v družbo znanja povzroča povečanje javne porabe,
A. whereas the fact that national tax systems need increasingly to take into account the globalisation of the economy and the need to accumulate human capital in a knowledge-based society causes a surge in public spending,
B. ker obstoj 27 različnih davčnih sistemov v Evropski uniji predstavlja oviro nemotenemu delovanju notranjega trga, ustvarja velike priložnosti za zmanjševanje davčne osnove, na primer z davčno utajo povzroča velike dodatne stroške čezmejni trgovini in podjetjem v smislu uprave in usklajenosti, zavira prestrukturiranje podjetij, povzroča manjšo konkurenčnost podjetij EU na svetovni ravni ter vodi v primere dvojnega obdavčenja,
B. whereas the existence of 27 different tax systems in the European Union constitutes an impediment to the smooth functioning of the internal market, creates significant opportunities for the erosion of tax bases, for example, through tax avoidance, causes significant additional costs for cross-border trade and business in terms of administration and compliance, hinders corporate restructuring, renders EU undertakings less competitive at a global level, and leads to cases of double-taxation,
D. ker je konkurenčnost v EU vodila - in še vodi - h gospodarskim koristim v vsej EU z dinamičnim poslovnim okoljem, ustrezno davčno usklajevanje na ravni EU, ki ne poskuša uskladiti davčnih stopenj, pa prispeva h koristim davčne konkurence, ki dosega celo širši krog podjetij, njihovih zaposlenih in potrošnikov,
D. whereas tax competition in the EU has led - and continues to lead - to EU-wide economic gains by way of a dynamic corporate environment, but that appropriate EU-level tax coordination, which does not attempt to harmonise tax rates, can contribute to the benefits of tax competition being even more widely shared between undertakings, their employees and consumers,
E. ker so v Evropski uniji nekatere države, v katerih se je davčni prihodek od kapitala povečal zaradi večje splošne gospodarske rasti in zlasti zaradi ustanovitve številnih novih družb in njihove velike rasti dobička, v nasprotju z državami, v katerih se je prihodek zmanjšal zaradi počasnejše rasti,
E. whereas there are certain countries within the European Union in which tax revenue from capital has increased thanks to greater general economic growth and, in particular, on account of the launching of many new companies and their significant profit growth, in contrast to those countries in which revenue capacity has decreased following slower growth,
F. ker se splošne ravni obdavčevanja v posameznih državah članicah gibljejo med 28,4 in 50,5 % BDP, kar ima za posledico različne ravni vpliva na gospodarstvo,
F. whereas overall taxation levels in the different Member States vary between 28,4 and 50,5 % of GDP, the corollary of which is that there are different levels of impact as regards the economy,
G. ker je treba ob upoštevanju vpliva R&R na rast in delovna mesta preučiti učinkovitejšo uporabo davčnih spodbud za R&R;
G. whereas given the impact of R&D on growth and jobs, it is necessary to examine a more effective use of tax incentives for R&D;
H. ker doseganje ciljev lizbonske strategije zahteva večje usklajevanje fiskalne politike v državah članicah; ker mora Evropa vzpostaviti poseben ekonomski in socialni okvir, ki bo preoblikoval konkurenčno prednost zaradi raznolikosti kulturne dediščine in intelektualnega kapitala v rast produktivnosti na osnovi inovacij,
H. whereas achieving the objectives of the Lisbon Strategy necessitates increased coordination of Member States' fiscal policy; whereas Europe has to build a distinctive economic and social framework, which transforms a competitive advantage due to a diversity of cultural heritage and intellectual capital into innovation-driven productivity growth,
I. ker nekateri elementi v sedanji razdrobljenosti davčnih sistemov predstavljajo vrzel, ki omogoča davčno utajo in ker znaša ocenjeni izpad prihodkov zaradi davčnih goljufij in utaj le pri davku na dodano vrednost od 200 do 250 milijard EUR,
I. whereas elements in the current fragmentation of tax systems constitute loopholes enabling tax evasion; whereas the tax revenue lost by fraud and tax evasion is estimated to amount to between EUR 200 and EUR 250 billion as regards VAT alone,
J. ker je natančno merilo davčnega bremena učinkovita davčna stopnja, ki vsebuje nominalno davčno stopnjo in davčno osnovo,
J. whereas the accurate measure of a tax burden is the effective tax rate, which comprises the nominal tax rate and a tax base,
K. ker je obdavčitev energije koristno orodje tako za izvajanje načela 'onesnaževalec plača', kot tudi za to, da se doseže manjše onesnaževanje pri viru; ker je treba nujno upoštevati vedno večji okoljski vpliv prometa v boju proti podnebnim spremembam,
K. whereas energy taxation is a useful tool in that it both applies the 'polluter pays' principle and achieves a reduction of pollution at source; whereas there is an urgent need to address the ever-growing environmental impact of traffic in order to address climate change,
L. ker sta obdavčitev energije in sistem EU za trgovanje z emisijami pomembna ekonomska instrumenta, ki se uporabljata pri obravnavi porabe energije in emisij CO2,
L. whereas energy taxation and the EU Emissions Trading System are two significant economic instruments in use to address energy consumption and CO2 emissions,
Prispevek davčne politike k lizbonski strategiji
The contribution of taxation policy to the Lisbon Strategy
3. deli skrb, ki je izražena v poročilu Komisije o usklajevanju' sistemov neposrednih davkov držav članic na notranjem trgu, da 'lahko neusklajenost med sistemi neposrednih davkov povzroči tudi nenamerno neobdavčevanje ali zlorabe in torej manjše davčne prihodke';
Shares the concern expressed in the Commission's communication on 'Coordinating Member States' direct tax systems in the internal market' that lack of coordination between direct tax systems may also lead to unintended non-taxation or abuse and, hence, erosion of tax revenues;
6. meni, da je mogoče imeti konkurenčne davčne ureditve brez ogrožanja državnega financiranja, kot se kaže v evropskih državah, ki so v zadnjem desetletju uspele povečati davčne prihodke z znižanjem davkov skupaj s širitvijo davčne osnove, ob nadzoru izdatkov in zato z zmanjšanjem njihovih primanjkljajev,
Considers that it is possible to have competitive tax arrangements without undermining state funding, as seen in those European countries that have in the last decade succeeded in increasing their tax revenue through tax cuts accompanied by a widening of tax bases, while controlling expenditure, thereby reducing their deficits;
12. meni, da je treba ohraniti ugodnosti pri davku na dodano vrednost za javna ali mešana podjetja in da je treba za družbe, ki imajo opravka z obveznostjo davka na dodano vrednost v EU, uvesti 'vse na enem mestu';
Considers that VAT relief for community-oriented public or semi-public undertakings must be retained; believes that a one-stop-shop for companies to deal with their EU-wide VAT obligation must be introduced;
18. mani, da mora davčna politika na splošno spodbujati industrijo k internalizaciji zunanjih stroškov, vendar meni, da je smiselno ohraniti ali uvesti davčne olajšave za nadomestne energetske vire;
Believes that fiscal policy should generally contribute to requiring industry to internalise external costs but considers it appropriate to retain or introduce tax and other incentives to promote clean, non-fossil alternative energy sources;
Skupna davčna osnova za pravne osebe
Common consolidated corporate tax base
27. pozdravlja sporočilo Komisije 'Boljša uporaba davčnih olajšav za raziskave in razvoj' ter poudarja potrebo po izmenjavi najboljših praks in da se kar najbolj razjasni skladnost teh pobud z zakonodajo Skupnosti;
Welcomes the Commission Communication 'Towards more effective use of tax incentives in favour of R&D' and highlights the need to share best practices and to clarify, to a maximum degree, the compatibility of such incentives with Community law;
Boljša uporaba davčnih olajšav za raziskave in razvoj
Towards a more effective use of tax incentives in favour of research and development
32. meni, da tehnološka vrzel med državami članicami pomeni, da obstajajo razlike v davčni politiki ter da se na ravni Skupnosti ukrepa le, če ukrepanje s strani posameznih držav članic ne more zagotoviti učinkovite rešitve; meni, da bi spodbujanje dobre prakse pri oblikovanju davčnih spodbud za raziskave in razvoj ter boljše usklajevanje davčne politike državam članicam pomagalo pri izpolnitvi lizbonskih ciljev;
Believes that the technological gap among Member States means that there are differences in tax policy and that action should only be taken at Community level when action by individual Member States cannot provide an effective solution; is of the opinion that the promotion of good practices for the design of R&D tax initiatives and better co-ordination of tax policy would help Member States meet the Lisbon objectives;
Izstopno obdavčevanje
Exit taxation
37. meni, da si je treba prizadevati za družbe in skupine, ki imajo enote v tujini, vzpostaviti sistem čezmejnih davčnih olajšav zaradi izgube; pozdravlja sporočilo Komisije o davčni obravnavi izgub v čezmejnih primerih;
Considers that it is necessary to work towards a system of cross-border loss relief, both for companies and groups with units abroad; welcomes the Commission communication on tax treatment of losses in cross-border situations;
Cilji davčne politike
Objectives of taxation policy
Drugič, obdavčevanje mora zagotoviti spodbude, na podlagi katerih so gospodarske izbire usmerjene v zvišanje zaposlenosti ter gospodarno in trajnostno izkoriščanje naravnih virov.
Secondly, taxation should create incentives aimed at guiding economic decisions in the direction of higher employment and more economical and sustainable use of natural resources.
Tretjič, obdavčevanje pomeni vedno prerazporejanje prihodkov, pri čemer mora z zmanjšanjem razlik v porazdelitvi prihodkov okrepiti dejansko povpraševanje in socialno ravnotežje.
Thirdly, taxation always has the effect of redistributing income; it should do so in a way which strengthens effective demand and social balance while compressing the range of income distribution.
Sporočila Komisije se izrecno nanašajo na prva dva cilja, vendar popolnoma zanemarjajo prerazporeditveni vidik obdavčevanja.
The communications of the Commission explicitly refer to the first two targets while completely neglecting the distributional aspect of taxation.
Hkrati je treba poudariti, da so se davčni sistemi držav članic EU v prejšnjih letih najbolj spremenili zlasti v tem pogledu.
At the same time, the taxation systems in the EU Member States have changed mostly fundamentally in the latter respect in recent years.
Davčna politika, ki spodbuja neenakost in omejuje povpraševanje, nikakor ne more prispevati k dinamično rastoči gospodarski regiji, h kateri poziva lizbonska strategija.
A fiscal policy that boosts inequality and stifles demand will definitely not help to produce a dynamically growing economic region as called for in the Lisbon Strategy.
Posledice davčne konkurence
Consequences of tax competition
Poročevalka je prav tako kot Komisija zaskrbljena, da „lahko neusklajenost med sistemi neposrednih davkov povzroči tudi nenamerno neobdavčevanje ali zlorabe in torej manjše davčne prihodke“ (KOM(2006)823).
The rapporteur shares the Commission's concern that 'lack of coordination between direct tax systems may also lead to unintended non-taxation or abuse and, hence, erosion of tax revenues' (COM(2006) 823).
Brez usklajevanja na področju neposrednih davkov na ravni EU dejansko ne bo mogoče ponovno pridobiti političnega manevrskega prostora za oblikovanje davčne politike.
Without EU-wide coordination in respect of direct taxation, it will hardly be possible to regain room for political manoeuvre to shape taxation policy.
Že v sedemdesetih letih 20. stoletja se je začel opuščati nadzor nad pretokom kapitala in nastajati so začeli davčni raji, s čimer se je izvajal pritisk na države, v katerih je bil dobiček podjetij višje obdavčen.
The removal of controls on capital movements and the development of tax havens began to place pressure on countries levying higher taxes on company profits as far back as the 1970s.
Ker na notranjem trgu EU, za katerega je značilen prost pretok kapitala, obstaja 27 različnih davčnih sistemov, lahko čezmejna podjetja izbirajo med celo vrsto možnih strategij davčne utaje.
The existence of 27 different tax systems in the EU internal market, together with complete freedom of movement of capital, means that companies operating across borders can choose from a whole range of possible tax avoidance strategies.
Te pogosto vključujejo uporabo internih transfernih cen s prenosom računovodskega dobička iz držav z višjimi davčnimi stopnjami v tiste z nižjimi ali ustanovitev finančnih družb v davčnih rajih, ki s posojili financirajo naložbene projekte po celem svetu.
Popular practices in this field include the use of group-internal transfer prices which transfer profits from the accounts of branches in countries applying high rates of tax to lower-taxing countries, or the setting up financing companies in tax havens which can provide credit financing for investment projects throughout the world.
Takšna in podobna dejanja povzročajo velike izgube prihodkov v državah z višjo obdavčitvijo pravnih oseb.
These and similar ploys lead to increasingly significant revenue losses for countries with high levels of corporation tax.
Če koncerni poleg računovodskega dobička prenesejo tudi produktivne naložbe zaradi davčnih razlogov, se pritisk za znižanje davčnih stopenj še poveča.
If companies transfer not only accounting profits but also productive investment for tax reasons, additional pressure to harmonise tax rates downwards is generated.
Ta proces je znan kot „davčna konkurenca“.
This is the process known as 'tax competition'.
Pojavlja se tudi na drugih področjih in ne le v zvezi z obdavčitvijo pravnih oseb.
It is not confined to the field of corporate taxation.
Ker je finančno premoženje veliko bolj mobilno od produktivnih kapitalskih naložb, je ta proces značilen tudi za obdavčevanje premoženja in zasebnih kapitalskih prihodkov.
Since financial wealth is much more mobile than productively invested capital, taxes on personal wealth and capital income are subject to the same downward pressure.
Delovna sila je na splošno manj mobilna od kapitala, hkrati pa je delovna sila v dobro plačanih dejavnostih običajno bolj mobilna od mase delovne sile v običajnih delovnih razmerjih.
Labour is, as rule, less mobile than capital, and high-paid labour tends to be more mobile than the mass of the workforce.
Še posebej nemobilen davčni vir je poraba, zlasti poraba osnovnih proizvodov in storitev.
One particularly non-mobile source of taxation is consumption, particularly the consumption of basic goods and services.
Zato se davčno breme prenese z dobička podjetij na zasebne prihodke, s kapitalskih prihodkov na prihodke od dejavnosti, od visokih na nizke dohodke in na splošno z obdavčevanja prihodkov in premoženja na obdavčevanje porabe.
So taxes are switched from corporate to private income, from capital to labour income, from highly-paid to lower-paid labour and, generally, from taxing income and wealth to taxing consumption.
Razvoj davčne politike v EU
Evolution of taxes in the EU
Razvoj davčnih sistemov v prejšnjih desetletjih kaže prav na ta proces.
The trends in taxation systems in recent years show that this process has indeed occurred.
Povprečna davčna stopnja za dobiček pravnih oseb se je znatno znižala.
The average rate of taxation of corporate profits has fallen sharply.
Le od leta 1995 se je v starih državah članicah EU (EU 15) znižala za skoraj deset odstotnih točk, tj. z 38,0 % na 29,5 %.
Since 1995, it declined by almost ten percentage points in the longer-standing EU Member States (EU-15), from 38% to 29.5%.
Tudi vzhodnoevropske države, v katerih je bila obdavčitev podjetij že na začetku nizka, so davčne stopnje sistematično dodatno znižale.
Even the countries of eastern Europe, which in 1995 already had low rates of corporate tax, have systematically reduced their tax rates further.
Slika 1 prikazuje davek od dobička pravnih oseb.
(Figure 1)
Slika 1.
Figure 1.
Vir: Komisija EU (2006).
Source: EU Commission (2006)
Ta proces še vedno poteka.
The process is far from having been stopped yet.
Nemčija pripravlja naslednjo reformo davkov na dobiček pravnih oseb, pri čemer bo predpisana stopnja znižana pod raven 30 %.
Germany is now preparing the next corporate tax reform, pushing down its tax rate below 30%.
Danska načrtuje znižanje predpisane stopnje z 28 % na 22 %.
Denmark plans to reduce its statutory rate from 28 to 22%.
Ti ukrepi bodo zagotovo povečali pritisk na druge države.
These steps will certainly intensify the pressure on other countries.
Ker je „kraj z visokimi davki“ relativen pojem, je dirka k nadaljnjemu zniževanju („race to the bottom“) kar verjetna.
Since 'high-tax location' is a relative term, a race to the bottom is not unlikely.
Kljub temu se večkrat ugotavlja, da je bila širitev davčne osnove nadomestilo za znižanje davčnih stopenj.
Admittedly, it has often been argued that the cuts in corporate tax rates have been compensated by measures that broaden the tax base.
Vendar se od sredine osemdesetih let 20. stoletja znižujejo predpisane davčne stopnje in tudi efektivne davčne stopnje.
But not just statutory tax rates, but also effective tax rates have declined further since the mid-80s.
Evropska komisija izračunava od leta 1995 za vse države članice EU tako imenovane implicitne davčne stopnje (Implicit Tax Rate, ITR) za kapital, delo in porabo.
Since 1995 the Commission has calculated for all EU countries so called 'implicit tax rates' (ITR) for capital, labour and consumption.
Povprečna implicitna davčna stopnja za kapital je bila v stari EU leta 2003 29,9 %, kar pomeni, da je bila znatno nižja od implicitne davčne stopnje za delo, ki je dosegla 36 %.
The implicit tax rate for capital averaged 29.9% for the EU-15 in 2003, well below the ITR for labour, which was 36%.
Danska načrtuje znižanje med implicitnimi davčnimi stopnjami na kapital v Evropi.
There are considerable differences between implicit tax rates on capital across Europe.
Na zgornjrm delu lestvice so države kot Francija in Danska z implicitno davčno stopnjo za kapital od 37 do 35 %.
At the upper end of the scale are countries like France and Denmark, with a capital ITR of 37 to 35%.
V Nemčiji je implicitna davčna stopnja za kapital 21 %, kar je pod povprečjem.
Germany's capital ITR is well below average, at 21%.
V vzhodnoevropskih državah pristopnicah je stopnja obdavčitve kapitala le 14 %.
In the more recent east European Member States, capital ITR is 14%.