natgillin/translations-raw huggingface dataset:
9. poziva Svet, naj obravnava odstopanje med številom zahtevkov za informacije, za katere neka država članica trdi, da jih je prejela, in številom zahtevkov, za katere druga država članica trdi, da jih je poslala, ter nujno reši ta problem;
Calls on the Council to address the discrepancy between the number of requests for information which a Member State claims to have received and the number of requests other Member States claim to have sent to it, and to solve this problem as a matter of urgency;
13. se zaveda, da je upravno sodelovanje na ravni EU nepogrešljivo v boju proti davčnim goljufijam; poziva države članice, naj v celoti izkoristijo možnost vzpostavitve učinkovitega upravnega sodelovanja med lokalnimi davčnimi uradi, med drugim prek elektronskih oblik komunikacije;
Recognises that administrative cooperation at EU level is an essential tool for combating tax fraud; encourages Member States to exploit fully the possibility of setting up effective administrative cooperation between local tax offices, including by means of electronic communication;
17. je zaskrbljen, ker je sodišče odkrilo resne pomanjkljivosti v sistemu izmenjave informacij o DDV zaradi zamud pri zbiranju in vnašanju podatkov ter težav pri popravljanju napačnih podatkov; poziva države članice in Komisijo, da nujno odpravijo te pomanjkljivosti do konca leta 2008;
Is worried at the Court's detection of serious weaknesses in the VAT Information Exchange System (VIES) due to delays in collecting and capturing data and problems in correcting wrong data; requests Member States and the Commission to remedy these weaknesses as a matter of urgency by the end of 2008;
19. obžaluje, da države članice ne uporabljajo dovolj sočasnih, večstranskih nadzorov, čeprav Skupnost zagotavlja njihovo financiranje in Računsko sodišče poroča, da se lahko z njimi dosežejo dobri rezultati;
Regrets that simultaneous, multilateral controls are not sufficiently used by Member States, although the Community provides for their funding and the Court of Auditors reports that good results can be achieved;
Nadaljnji ukrepi po ugotovitvah Računskega sodišča v smislu nove zakonodaje Skupnosti
Follow-up to the Court of Auditors' findings in terms of new Community legislation
Direktiva Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost (UL L 347, 11.12.2006). in uredbe o upravnem sodelovanju na področju DDV
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006). and the VAT Administrative Cooperation Regulation
Uredba Sveta (ES) št. 1798/2003 z dne 7. oktobra 2003 o upravnem sodelovanju na področju davka na dodano vrednost (UL L 264, 15.10.2003, str.
Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (OJ L 264, 15.10.2003, p.
23. poziva Komisijo, naj pripravi nove predloge, da bi državam članicam olajšala pobiranje neplačanega DDV, tako da bi bili trgovci soodgovorni za davčne izgube v primerih, ko so z nespoštovanjem obveznosti poročanja omogočili goljufijo;
Invites the Commission to submit further proposals aimed at reinforcing Member States' ability to collect non-paid VAT by making traders jointly and severally liable for tax losses in cases where their non-compliance with reporting obligations facilitated the fraud;
Sedanja vloga Komisije in pričakovanja za prihodnost
The Commission's current role and future perspectives
26. ugotavlja, da Komisija nima dostopa do vsebine informacij, ki se izmenjajo v skladu z uredbo št. 1798/2003 (ES), ampak je njena vloga omejena na vzdrževanje in razvoj komunikacijskega omrežja; strinja se z Računskim sodiščem, da to ovira zmožnost Komisije, da bi odkrila vzroke problemov ter predlagala rešitve;
Notes that the Commission has no access to the content of information exchanged under Regulation (EC) No 1798/2003, but that its role is limited to the maintenance and development of the communication network; agrees with the Court of Auditors that this hampers the Commission's ability to detect the reasons for problems and to put forward solutions;
31. poziva Svet, naj nadaljuje pogajanja o predlogu uredbe o medsebojni upravni pomoči v boju proti goljufijam, ki vplivajo na finančne interese Evropske skupnosti, vključno z goljufijami na področju DDV, ki bi zagotovila podroben okvir za multidisciplinarno upravno sodelovanje v boju proti goljufijam;
Asks the Council to continue negotiations on the proposal for a regulation on mutual administrative assistance in the fight against fraud affecting the financial interests of the European Community, including VAT fraud, which would provide a detailed framework for multidisciplinary administrative anti-fraud cooperation;
– Kako lahko Komisija doseže sinergijo med različnimi službami, ki si prizadevajo za boj proti goljufijam na področju DDV, da bi se preprečilo podvajanje dela in konkurenca med različnimi službami?
– how can the Commission achieve synergies between the different services working on the fight against VAT fraud in order to avoid duplication of work and competition between different services?
– V kakšnem obsegu je treba odobriti Komisiji dostop do vsebine izmenjanih informacij med državami članicami?
– to what extent should the Commission be granted access to the content of information exchanged between Member States?
– Ali bi lahko Komisija postala centralni usklajevalni organ za upravno sodelovanje med državami članicami in na kakšen način?
– could the Commission become a central coordinating body for administrative cooperation between Member States, and if so how?
– Kako bi morale biti dejavnosti Komisije v zvezi z bojem proti goljufijam na področju DDV povezane z dejavnostmi Europola in Eurojusta?
– ow should the Commission's activities in fighting VAT fraud relate to the activities of Europol and Eurojust?
Krepitev sodelovanja med pravosodnimi organi
Stepping - up cooperation between judicial authorities
UL C 316, 27.11.1995. ; ugotavlja, da je Svet leta 1997 sprejel pojasnjevalno poročilo, s katerim je bil DDV izrecno izključen s področja uporabe konvencije; ugotavlja, da pojasnjevalno poročilo nima nobenih pravno zavezujočih učinkov; poziva Svet, da ponovno preuči svojo razlago, da se bodo odpravile pravne ovire, ki ovirajo pregon čezmejnih goljufij na področju DDV;
OJ C 316, 27.11.1995. ; observes that the Council adopted an explanatory report in 1997 which explicitly excluded VAT from the scope of the Convention; notes that the explanatory report has no legally binding effects; invites the Council to review its interpretation in order to remove legal obstacles hampering the prosecution of cross-border VAT fraud;
Izhodišče te razprave je bilo sporočilo Komisije iz maja 2006 o potrebi po razvoju usklajene strategije za izboljšanje boja proti davčnim goljufijam ( KOM(2006)0254 ).
The starting point for the current debate was the Commission communication of May 2006 concerning the need to develop a co-ordinated strategy to improve the fight against fiscal fraud (COM(2006)254) the issue of VAT fraud.
Prvi oprijemljiv rezultat za izboljšanje upravnega sodelovanja je bil nov zakonodajni predlog (KOM(2008)147), katerega cilj je skrajšanje rokov, ki jih imajo na voljo upravni organi držav članic za zbiranje in izmenjavo informacij.
The first tangible result in order to improve administrative cooperation was the legislative proposal (COM(2008)147), aiming at shortening deadlines for the collection and exchange of information by Member States administrative authorities.
Zato je sodišče v ključnem trenutku predstavilo svoje posebno poročilo št. 8/2007 o upravnem sodelovanju držav članic.
Thus, the Court presented its Special Report No. 8/2007 concerning administrative cooperation of Member States at a crucial moment.
Poročevalec meni, da ocena sodišča prispeva pomembne sestavne dele k razpravi ter da ji morajo države članice in institucije EU nameniti veliko pozornosti.
In the rapporteur's view the Court's assessment contributes important elements to the discussion and deserves broad attention in Member States and EU institutions.
Posebno poročilo je bilo predstavljeno Odboru za proračunski nadzor 26. marca 2008.
The Special Report was presented to the Committee on Budgetary Control on 26 March 2008.
Poleg tega je imel odbor 5. maja 2008 javno obravnavo.
In addition, the committee held a public hearing on 5 May 2008.
Ocene, ki jih navaja sodišče, kažejo, da so izgube dohodka iz DDV v Nemčiji leta 2005 znašale 17 milijard EUR, v Združenem kraljestvu pa so v davčnem letu 2005–2006 znašale 18,2 milijarde EUR.
The figures available are worrying: Estimates quoted by the Court say that VAT revenue losses amounted to 17 billion € in Germany for 2005 and to 18,2 billion € in the UK for the tax year 2005-06.
Odbor za stike vrhovnih revizijskih institucij Evropske unije je 4. decembra 2007 sprejel priporočila za enotni model ocenjevanja goljufij na področju DDV.
The Contact Committee of the Supreme Audit Institutions of the European Union adopted recommendations for a single model for the estimation of VAT fraud on 4 December 2007.
Revizija sodišča in odgovori Komisije
The Court' audit and the Commission's replies
Cilj revizije je bila ocena, ali so izmenjave informacij med državami članicami pravočasne in uspešne ter ali so vzpostavljene upravne strukture in postopki v podporo upravnemu sodelovanju.
The aim of the audit was to assess whether the information exchanges between Member States are carried out in a timely and effective manner and whether administrative structures and procedures are in place to support administrative cooperation.
V zvezi z uspešnostjo držav članic je sodišče večinoma preverilo tri vrste izmenjav informacij v skladu z uredbo št. 1798/2003: izmenjavo informacij na zahtevo in brez predhodne zahteve ter izmenjavo informacij prek sistema izmenjave informacij o DDV (VIES).
With regard to Member States' performance, the Court mainly examined the three types of information exchange under Regulation No. 1798/2003: information exchange on request and without prior request and information exchange through the VAT Information Exchange System (VIES).
VIES zagotavlja večinoma samodejno izmenjavo podatkov med davčnimi upravami in omogoča trgovcem, da dobijo potrdilo o registraciji njihovih trgovskih partnerjev v drugih državah članicah.
VIES provides for a largely automated exchange of data between tax administrations and enables traders to obtain confirmation that their trading partners in other MS are registered.
Sodišče je odkrilo resne pomanjkljivosti na vseh področjih sodelovanja držav članic.
The Court found serious shortcomings in all areas of Member States' cooperation.
Poročevalec je zadovoljen, da je sodišče imenovalo države članice, ki so bile uspešne, in države članice z resnimi pomanjkljivostmi.
The rapporteur notes positively that the Court named Member States which performed well and those which presented serious deficiencies.
Sodišče je prav tako preučilo, kako je Komisija izvajala svoje naloge v skladu z uredbo št. 1798/2003, in preverilo, kako Komisija upravlja Fiscalis.
The Court also examined how the Commission carried out its tasks under Regulation No. 1798/2003 and checked how the Commission managed Fiscalis.
Fiscalis je program Skupnosti za izboljšanje delovanja sistema obdavčevanja na notranjem trgu.
Fiscalis is a Community programme to improve the operations of the taxation system in the internal market.
Financira dejavnosti za izboljšanje sodelovanja med državami članicami ter med državami članicami in Komisijo na področjih DDV in drugih davkov.
It finances activities to improve cooperation between Member States and between them and the Commission in the fields of VAT and other taxes.
Finančni okvir za obdobje 2008–2013 je 156 900 000 EUR.
The financial envelope for the period 2008-2013 is 156 900 000 €.
Sodišče je izpostavilo pravne omejitve možnosti Komisije za pospeševanje sodelovanja.
The Court highlighted legal limitations to the Commission's possibilities to foster cooperation.
Komisija nima dostopa do vsebine izmenjanih informacij v skladu z uredbo št. 1798/2003.
The Commission has no access to the content of the information exchanged under Regulation No. 1798/2003.
Komisija se v svojih odgovorih večinoma strinja z ugotovitvami sodišča in s tem, da so potrebne večje izboljšave upravnega sodelovanja držav članic.
In its replies the Commission largely shares the Court's observations and agrees that major improvements in Member States' administrative cooperation are necessary.
Poročevalec je zadovoljen, ker se je Komisija konstruktivno odzvala na poročilo sodišča.
The rapporteur is pleased with the Commission's constructive reaction to the Court's report.
V zvezi z državami članicami ugotavlja, da je sedem držav članic – Francija, Italija, Luksemburg, Nizozemska, Poljska, Slovenija in Združeno kraljestvo – sprejelo zahtevo sodišča po revizijski misiji, ena država članica, tj.
With regard to Member States he notes that seven Member States - France, Italy, Luxembourg, the Netherlands, Poland, Slovenia and the UK - accepted the Court's request for audit missions whereas one Member State, Germany, refused.
Poročevalec glede na pomembnost goljufij na področju DDV za splošno ravnotežje sistema lastnih sredstev Komisije v celoti podpira pristop sodišča.
In view of the relevance of VAT fraud for the overall balance of the Community's own resources system, the rapporteur fully supports the Court's approach.
Meni, da je treba pojasniti položaj, da se prepreči, da bi nemško stališče oviralo prihodnje delo sodišča.
He considers that the situation should be clarified in order to prevent Germany's position to hamper the Court' work in the future.
Komisija je septembra 2008 pri Sodišču Evropskih skupnosti začela postopek za ugotavljanje kršitev zoper Nemčijo.
The Commission has started an infringement procedure against Germany in September 2008.
Zakonodajni predlog za skrajšanje rokov
Legislative proposal to shorten deadlines
Komisija je predstavila predlog o spremembi direktive 2006/112/ES in uredbe št. 1798/2003, da bi se skrajšali roki držav članic za zbiranje in izmenjavo podatkov (KOM(2008)147).
The Commission presented a proposal to amend directive 2006/112/EC and Regulation No 1798/2003 in order to shorten deadlines for Member States' collection and exchange of data (COM(2008)147).
Dejavnosti različnih služb Komisije
Activities of different Commission services
Poročevalec meni, da obstaja tveganje, da bi več služb Komisije opravljalo podobne naloge v zvezi z bojem proti goljufijam na področju DDV.
The rapporteur sees a risk that several Commission services may carry out similar tasks with regard to combating VAT fraud.
Generalni direktorat za davke in carinsko unijo je odgovoren za naloge Komisije v skladu z uredbo št. 1798/2003.
DG TAXUD is responsible for the Commission's tasks under regulation No 1798/2003.
Na podlagi sporočila Komisije iz leta 2006 je bila v Generalnem direktoratu za davke in carinsko unijo ustanovljena nova enota, ki je zadolžena za upravno sodelovanje in boj proti davčnim goljufijam.
Following the Commission communication of 2006 a new unit in charge of administrative co-operation and fight against fiscal fraud was created within DG TAXUD.
Hkrati je OLAF vedno bolj dejaven v zvezi z goljufijami na področju DDV.
At the same time OLAF is more and more active in the field of VAT fraud.
Sedanja zakonodaja izključuje preiskave urada OLAF na področju DDV.
Current legislation excludes OLAF investigations in the field of VAT.
Vendar je OLAF kot služba Komisije odgovoren za naloge Komisije iz člena 280 Pogodbe ES, tj. za zagotavljanje pomoči državam članicam pri organizaciji tesnega in rednega sodelovanja za uskladitev njihovih dejavnosti za zaščito finančnih interesov Skupnosti.
As a Commission service, however, OLAF is responsible for the Commission's tasks set out in Article 280 EC Treaty, namely to provide Member States with assistance in organising close and regular cooperation in order to coordinate their activities for the protection of the financial interests of the Community.
OLAF na podlagi razlage Komisije o finančnih interesih ES iz člena 280 Pogodbe ES, ki vključuje dohodke iz DDV, trdi, da je pristojen za zagotavljanje pomoči, usklajevanje in sodelovanje z državami članicami tudi na področju DDV.
On the basis of the Commission's interpretation of the EC's financial interests of Article 280 EC Treaty, which includes VAT revenue, OLAF argues it is competent to assist, coordinate and cooperate with Member States also in the field of VAT.
Vendar ni posebne pravne podlage za dejavnosti urada OLAF na tem področju.
There is however no specific legal base for OLAF's activities in this field.
Predlog Komisije v zvezi z uredbo o vzajemni upravni pomoči za zaščito finančnih interesov Skupnosti
The Commission proposal for a regulation on mutual administrative assistance for the protection of the financial interests of the Community
KOM(2004)509 in KOM(2006)473. , ki ga je podprl Parlament
COM(2004)509 and COM(2006)473. , which was supported by Parliament
Resolucija P6_TA(2005)0255 z dne 23.6.2005. , zdaj zavira Svet.
Resolution P6_TA(2005)0255 of 23.6.2005. , is currently being blocked by the Council.
OLAF je v svojem osmem poročilu o dejavnostih za leto 2007 ocenil, da je skupni finančni vpliv odprtih in končanih zadev na področju DDV konec leta 2007 znašal 727,8 milijona EUR.
In its Eigth activity report for the year 2007 OLAF estimated the total financial impact of its open and closed VAT cases at the end of 2007 at 727.8 million €.
Nekaj držav članic ne želi sodelovati z uradom OLAF na področju DDV in trdi, da člen 280 Pogodbe ES, kakor si ga razlagajo, ne vključuje DDV.
Several Member States refuse to cooperate with OLAF on VAT, arguing that 280 EC Treaty, in their interpretation, does not include VAT.
Poročevalec podpira mnenje sodišča, da so možnosti Komisije za krepitev sodelovanja v skladu z uredbo št. 1798/2003 nezadostne.
The rapporteur supports the Court's view that the Commission's possibilities to foster cooperation under Regulation No. 1798/2003 are insufficient.
Hkrati priznava, da bodo brez posebne pravne podlage dejavnosti urada OLAF verjetno ovirale države članice, ki trdijo, da DDV ni del finančnih interesov Skupnosti.
At the same time he acknowledges that without a specific legal base OLAF's activities are likely to be blocked by those Member States who argue that VAT does not form part of the financial interests of the Community.
Zato meni, da mora Komisija ustanoviti projektno skupino, ki jo sestavljajo zadevne službe, da bo preverila, kako je mogoče doseči sinergijo in kako se lahko okrepi vloga Komisije.
Therefore he considers the Commission should set up a task force composed of the services concerned in order to examine how synergies can be achieved and how the Commission's role could be stepped up.
Projektna skupina lahko prav tako preuči možno sinergijo v zvezi s financiranjem dejavnosti na podlagi programa Fiscalis, ki ga upravlja Generalni direktorat za davke in carinsko unijo, in programa Hercule.
The task force may also examine potential synergies with regard to financing activities through the Fiscalis programme, which is managed by DG TAXUD, and the Hercule programme.
Hercule II (2007–2013) je akcijski program Skupnosti, ki ga upravlja Komisija (OLAF), za spodbujanje dejavnosti na področju zaščite finančnih interesov Skupnosti.
Hercule II (2007-2013) is a Community action programme managed by the Commission (OLAF) to promote activities in the field of the protection of the Community's financial interests.
Njegov finančni okvir za obdobje 2008–2013 je 98 525 000 EUR.
Its financial envelope for 2008-2013 is 98 525 000 €.
Sedaj štiriindvajset držav članic sodeluje v tako imenovanem Eurocanetu (European Carousel Fraud Network) bolj dejavno, kot je bilo predvideno v uredbi št. 1798/2003.
Currently 24 Member States cooperate more intensively than foreseen in Regulation No 1798/2003 in the so-called European Carousel Fraud Network (Eurocanet).
Eurocanet pomeni spontano izmenjavo informacij o podjetjih, ki so osumljena sodelovanja v goljufijah vrste davčni vrtiljak.
Eurocanet means spontaneous information exchange on companies suspected to be involved in missing trader fraud.
To se nanaša na belgijsko pobudo.
It goes back to a Belgian initiative.
Belgijski organi delujejo kot osrednja kontaktna točka za izmenjavo podatkov.
The Belgian authorities act as a central contact point for the exchange of data.
To omogoča hitro zbiranje informacij.
This allows for a quick pooling of information.
Svet Ecofin je 7. oktobra 2007 sprejel smernice za spremembo uredbe št. 1798/2003 in ustanovitev tako imenovanega Eurofisca.
On 7 October 2008 the ECOFIN Council adopted guidelines in order to amend Regulation No 1798/2003 and to create a so-called "Eurofisc".
Eurofisc bo decentralizirana mreža, ki bo vključevala države članice na prostovoljni osnovi in se bo organiziralo v dogovoru s sodelujočimi državami članicami ob podpori Komisije.
Eurofisc would be a decentralised network, involve all Member States on a voluntary basis and would be organised by agreement of the participating Member States, with the support of the Commission.
Delo Eurofisca bodo vodili koordinatorji, ki jih bodo imenovali med seboj.
The work of Eurofisc would be led by coordinators who they designate among themselves.
Eurofisc bo pooblaščen za zagotavljanje večstranskega mehanizma zgodnjega opozarjanja za boj proti goljufijam na področju DDV in za usklajevanje izmenjavo informacij in odzivov sodelujočih držav članic na prejeta opozorila.
In an initial phase and notwithstanding possible additions to the mandate at a later stage, the mandate of Eurofisc would be to provide a multilateral early warning mechanism for combating VAT fraud and coordinate the exchange of information and the reactions of the participating Member States on warnings received.
Poročevalec meni, da če državam članicam ni treba sodelovati v Eurofiscu, potem glavna težava Uurocaneta ne bo odpravljena.
The rapporteur thinks that, if Member States are not obliged to participate in Eurofisc, the main problem of Eurocanet persists.
Europol in Eurojust
Europol and Eurojust
Europol in Eurojust dejavno sodelujeta v boju proti goljufijam na področju DDV.
Both Europol and Eurojust are active in the fight against VAT fraud.
Europol je aprila 2008 odprl analitično delovno datoteko o goljufijah vrste davčni vrtiljak, katere cilj je odkrivanje organizatorjev goljufij in njihovih kriminalnih mrež ter analiza najpogostejših oblik goljufij vrste davčni vrtiljak.
Europol opened an analytical work file on missing trader intra-Community fraud in April 2008, which aims at identifying the fraud organisers, uncovering their criminal networks and analysing the most common forms of missing trader intra-Community fraud.
Eurojust je leta 2007 organiziral usklajevalni sestanek, na katerem je sodelovalo več držav članic in tretjih držav v zvezi z nadnacionalno goljufijo vrste davčni vrtiljak.
Eurojust held a coordination meeting involving several Member States and third countries concerning a trans-national carousel fraud case in 2007.
Poročevalec meni, da bi lahko dejavnosti ali Europol in Eurojust ustvarili dodano vrednost v zvezi z goljufijami na področju DDV z vidika kazenskega prava.
The rapporteur is of the opinion that the activities or Europol and Eurojust could provide added value as regards the criminal law angle of VAT fraud.
Vendar je treba pojasniti različne naloge in možnosti za sodelovanje teh organov s Komisijo, da bi se preprečilo podvajanje dela.
However, there is a need to clarify the different tasks and possibilities of cooperation of these bodies with the Commission in order to avoid double work.
Poročevalec meni, da je zelo pomembno nadaljnje prizadevanje za oceno dejanskega obsega goljufij na področju DDV.
The rapporteur considers it is of utmost importance to make further efforts to assess the actual volume of VAT fraud.