natgillin/translations-raw huggingface dataset:
– ob upoštevanju ustrezne soden prakse Sodišča Evropskih skupnosti, in sicer primerov C-250/95, Futura Participations and Singer
– having regard to the relevant case law of the Court of Justice of the European Communities, notably cases C-250/95, Futura Participations and Singer
[2005] ECR I-10837. in C-231/05, Oy AA
[2005] ECR I-10837. , and C-231/05, Oy AA
Sodba z dne 18. julija 2007. ,
Judgment of 18 July 2007. ,
– ob upoštevanju Direktive Sveta 94/45/ES z dne 22. septembra 1994 o ustanovitvi Evropskega sveta delavcev ali uvedbi postopka obveščanja in posvetovanja z delavci
– having regard to the Council Directive 94/45/EC of 22 September 1994 on the establishment of a European Works Council or a procedure in Community-scale undertakings and Community-scale groups of undertakings for the purposes of informing and consulting employees
UL L 254, 30.09.94, str.
OJ L 254, 30.9.1994, p.
UL C 286E, 23.11.2006, str.
OJ C 286E, 23.11.2006, p.229. ,
– ob upoštevanju svoje resolucije z dne 4. septembra 2007 o pregledu enotnega trga: premagovanje ovir in neučinkovitosti z boljšim izvajanjem in uveljavljanjem
– having regard to its resolution of 4 September 2007 on the Single Market Review: Tackling barriers and inefficiencies through better implementation and enforcement
Sprejeta besedila , P6_TA(2007)0367 . ,
Texts Adopted , P6_TA(2007)0367 . ,
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve in mnenja Odbora za pravne zadeve ( A6‑0481/2007 ),
– having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs ( A6-0481/2007 ),
A. ker morajo nacionalni davčni sistemi držav članic vse bolj upoštevati globalizacijo gospodarstva in se soočati s pravili in delovanjem notranjega trga, da bi dosegli cilje lizbonske strategije glede rasti in konkurenčnosti,
A. whereas Member States' national tax systems need increasingly to take account of the globalisation of the economy and cope with the rules and functioning of the internal market, with a view to achieving the Lisbon Strategy objectives in terms of growth and competitiveness,
B. ker je globalizacija gospodarstva povečala davčno konkurenčnost tako, da so se povprečne stopnje davka na dobiček v industrializiranih državah v zadnjih tridesetih letih drastično znižale,
B. whereas the globalisation of the economy has increased tax competition in such a way as to result in the drastic decrease of average corporate tax rates in industrialised countries in the last 30 years,
C. ker se je zniževanje davčnih stopenj od zadnje širitve Evropske unije še okrepilo in ker v državah članicah obstaja jasen trend oblikovanja posebnih davčnih shem, s katerimi želijo pritegniti zlasti mobilna podjetja,
C. whereas that decrease in tax rates has been intensified since the last enlargement of the European Union and whereas there is a clear trend in the Member States to put in place specific tax schemes by which to attract particularly mobile companies,
D. ker obstoj 27 različnih davčnih sistemov v Evropski uniji preprečuje nemoteno delovanje notranjega trga ter zaradi upravnih stroškov in stroškov za zagotavljanje usklajenosti povzroča precejšnje dodatne stroške za čezmejno trgovino in tudi za podjetja, ogroža prestrukturiranje podjetij in povzroča dvojno obdavčenje,
D. whereas the existence of 27 different tax systems in the European Union constitutes an impediment to the smooth functioning of the internal market, causes significant additional costs for cross-border trade and business in terms of administration and compliance, hinders corporate restructuring, and leads to cases of double taxation,
E. ker plodna davčna konkurenca, preglednost pravil, odprava davčnih ovir, ki otežujejo čezmejne dejavnosti in oblikovanje enakih pogojev za podjetja EU, ki delujejo na notranjem trgu, lahko privedejo do velikih gospodarskih koristi EU zaradi dinamičnega poslovnega okolja,
E. whereas fruitful tax competition, the transparency of rules, the removal of tax barriers hampering cross-border activities and the creation of a level playing field for EU undertakings operating in the internal market may lead to EU-wide economic gains by way of a dynamic corporate environment,
F. ker ustrezno usklajevanje davčnih stopenj na ravni EU, ki jih ne poskuša poenotiti, lahko poveča plodno davčno konkurenco, kar lahko v širšem obsegu izkoristijo podjetja, zaposleni v podjetjih in potrošniki,
F. whereas an appropriate EU-level tax coordination which does not attempt to harmonise tax rates can contribute to the benefits of fruitful tax competition being even more widely shared between undertakings, their employees and consumers,
G. ker doseganje ciljev lizbonske strategije zahteva večje usklajevanje fiskalne politike v državah članicah,
G. whereas achieving the objectives of the Lisbon Strategy necessitates the increasing coordination of Member States' fiscal policy,
H. ker so v preteklosti države članice poskušale usklajevati svoje davčne režime s številnimi dvostranskimi davčnimi sporazumi, ki niso obravnavali vseh vprašanj, na primer čezmejnih davčnih olajšav zaradi izgube; ker je znotraj Evropske unije dvostranski pristop manj učinkovit in privede do manjših doslednosti kot večstranski in usklajen pristop; ker je skupni pristop EU h konsolidirani davčni osnovi za pravne osebe – kot je pristop skupne konsolidirane davčne osnove za pravne osebe – najprimernejša rešitev za čezmejno izravnavo izgub in dobičkov na notranjem trgu in bo privedel do večje preglednosti, naložb in konkurenčnosti,
H. whereas Member States have traditionally tried to coordinate their tax regimes through an extensive network of bilateral tax treaties that do not fully cover issues such as cross-border loss relief; whereas, within the European Union, the bilateral approach is less efficient and leads to less consistency than a multilateral and coordinated approach; whereas a common EU approach on a consolidated corporate tax base - such as the CCCTB proposal - is the most appropriate solution for the cross-border offsetting of losses and profits within the internal market and will lead to greater transparency, investment and competitiveness,
I. ker države članice uporabljajo različna pravila o dodelitvi davčnih olajšav zaradi izgub za podružnice, odvisne družbe in gospodarske subjekte poslovnih skupin in s tem prispevajo k sprejetju pristranskih poslovnih odločitev in podjetniških politik na notranjem trgu, ki imajo posledice za njihove dolgoročne industrijske strategije in davčne prihodke,
I. whereas Member States implement different rules on granting tax relief for losses incurred by branches, subsidiaries and entities of corporate groups thereby distorting business decisions and investment policies in the internal market with consequences in terms of their appropriate long-term industrial strategies and tax revenues,
J. ker so v okviru skoraj vseh davčnih sistemov v Evropski uniji dobički in izgube obdavčeni asimetrično; z drugimi besedami, dobički se obdavčijo za davčno leto, v katerem se zaslužijo, davčna vrednost izgube pa se družbi ne povrne samodejno takrat, ko je nastala; ugotavlja, da novejša sodna praksa Sodišča Evropskih skupnosti (Sodišča) neustrezno obravnava ta časovni vidik ter njegov pomen za vse večje čezmejne naložbe v Evropski uniji,
J. whereas virtually all tax systems in the European Union tax profits and losses asymmetrically, in other words, profits are taxed for the year in which they are earned but the tax value of a loss is not refunded automatically to the company at the time when it is incurred; notes that the recent case law of the Court of Justice of the European Communities (the Court of Justice) does not analyse properly this time factor and its importance as regards increasing cross-border investments in the European Union,
K. ker bi bilo izvajanje režima čezmejne davčne olajšave zaradi izgub enakovredno odrekanju davka na dobiček v nekaterih državah članicah brez določenih pravnih zagotovil,
K. whereas the implementation of a cross-border tax-relief regime on losses would be tantamount to waiving corporate tax revenues in certain Member States without certain legal assurances,
L. ker se bodo izgube domačih podružnic samodejno upoštevale pri neto rezultatu matične družbe, medtem ko so razmere manj jasne v primeru izgub podružnic v tujini, prav tako v zvezi z domačimi in tujimi člani poslovnih skupin,
L. whereas losses by domestic branches will automatically be taken into account in the net result of the parent company, but the situation is less clear-cut for losses incurred by foreign branches, as well as domestic and foreign members of a group,
M. ker odsotnost čezmejnih davčnih olajšav zaradi izgube ovira vstop na nekatere trge in spodbuja ustanovitev podjetij v velikih državah članicah, kjer je obseg domačega trga dovolj velik in omogoča absorpcijo možnih izgub,
M. whereas the absence of cross-border loss relief constitutes a barrier to entering some markets, favouring establishment in large Member States where the size of the home market is sufficient to help absorb possible losses,
1. izraža skrajno zaskrbljenost zaradi negativnega vpliva, ki ga ima različna obravnava čezmejnih izgub držav članic na delovanje notranjega trga;
Expresses its gravest concern over the negative impact that the different treatment of cross-border losses by Member States has on the functioning of the internal market;
3. meni, da bi lahko bil glede davčne olajšave za čezmejne izgube ciljno usmerjen ukrep na ravni EU bolj koristen za delovanje notranjega trga;
Takes the view that targeted action at EU level in respect of tax deductions of cross-border losses could be of greater benefit to the functioning of the internal market;
7. opozarja na dejstvo, da če se izgube, ki nastanejo v stalnih poslovnih enotah, ne smejo izravnati z dobički sedeža družbe, to pomeni, da se različno obravnavajo tovrstni in nacionalni primeri, kar je v nasprotju s svobodo do ustanavljanja;
Draws attention to the fact that where losses incurred by permanent establishments may not be set off against profits of a head office, there is a difference in treatment in comparison with a purely domestic situation and that this constitutes an impediment to the freedom of establishment;
9. meni zlasti, da izkrivljanje, ki izhaja iz razlik v nacionalnih sistemih kaznuje predvsem mala in srednja podjetja v primerjavi z njihovimi možnimi konkurenti in zato Komisijo poziva, naj sprejme posebne ukrepe na tem področju;
Takes the view that the distortions arising from the difference in national systems penalise SMEs in particular in comparison with their potential competitors and therefore asks the Commission to adopt specific measures in that area;
15. ugotavlja, da sodba Sodišča v primeru Oy AA kaže, da različni nacionalni davčni sistemi različno obravnavajo izgube, zato ni jasno ali je mogoče izgubo konsolidirati v vseh čezmejnih primerih znotraj skupine in celo takrat, ko so dokončne in povzročajo neuravnotežene razmere, kot kaže primer Marks & Spencer ;
Notes that the judgment of the Court of Justice in the Oy AA case shows that the different national tax systems vary in their treatment for losses and thus it is unclear if the losses can be consolidated within a group in all cross-border situations even when the losses are final and thus result in a disproportionate situation as indicated by the Marks & Spencer case;
17. meni, da bi bilo primerno začeti razpravo o opredelitvi in značilnostih poslovnih skupin v Evropski uniji, ob tem pa upoštevati obstoj skupnih evropskih institucij, kot sta evropsko podjetje in evropska zadruga, brez namena omejevanja področja uporabe ukrepov za čezmejne davčne olajšave zaradi izgube izključno za te institucije;
Considers that it would be useful to launch a debate on the definition and characteristics of corporate groups in the European Union, taking into account the existence of common European institutions such as the 'European company' and the 'European cooperative society', without the intention, however, of limiting the scope of cross-border loss relief measures exclusively to such institutions;
20. za izvajanje predlogov na način, da se prepreči utaja davkov priporoča, naj se upošteva primernost oblikovanja samodejnega sistema za izmenjavo informacij, podobnega sistemu izmenjave informacij o DDV (VIES), da lahko države članice preverijo ali so odvisne družbe v drugih državah članicah navedle negativne davčne osnove;
Recommends, in order that these proposals can be implemented in such a way as to prevent tax evasion, considering whether it would be appropriate to establish an automatic information exchange system, similar to the VIES for VAT, so that the Member States can check the existence of negative tax bases declared by subsidiary companies in other Member States;
24. poudarja potrebo po usklajenem napredku držav članic pri nadaljevanju ciljnih ukrepov za davčne olajšave za čezmejne izgube enega podjetja ali skupine; opozarja na potrebo po večjem usklajevanju o davčnih zadevah med državami članicami in poziva Komisijo, naj prevzame proaktivno vlogo;
Underlines the need for Member States to proceed in a coordinated manner when introducing targeted measures for the relief of cross-border losses within one company or group; recalls the need for stronger coordination on tax matters between Member States and calls on the Commission to take on a proactive role;
To sporočilo Komisije je predstavljeno v sporočilu 'Usklajevanje sistemov neposrednih davkov držav članic na notranjem trgu' (KOM(2006) 823 konč.) in ponazarja opis dvotirne strategije Komisije za odpravo davčnih ovir na notranjem trgu, ki predvideva celovito dolgoročno rešitev (skupna konsolidirana davčna osnova za pravne osebe) s spremljevalnimi kratkoročnimi ciljnimi ukrepi na osnovi sodelovanja in usklajevanja davčnih politik držav članic, brez kakršnega koli poenotenja.
This Commission Communication is presented within the framework of the Communication on “Coordinating Member States’ direct tax systems in the Internal Market” (COM(2006) 823 final) and constitutes an illustration of the Commission's twin-track strategy for removing tax obstacles in the internal market, which contemplates a long-term comprehensive solution (CCCTB) that is accompanied by short-term targeted measures based on cooperation and coordination of Member States tax policies, without involving any harmonisation.
V sporočilu Komisija preučuje možnosti za obravnavo posebne težave, ki jo povzroča odsotnost čezmejnih davčnih olajšav zaradi izgube, ter poskuša uporabiti tudi zaključke nedavnih sodb Sodišča Evropskih skupnosti, zlasti zadeve Marks & Spencer .
In its Communication, the Commission explores options to target the specific problem that arises from the absence of cross-border relief of losses, drawing consequences from recent rulings from the European Court of Justice (ECJ), notably in the Marks & Spencer case.
VPRAŠANJA IN REŠITVE, KI JIH PREDLAGA KOMISIJA
THE ISSUE AND THE OPTIONS PROPOSED BY THE COMMISSION
Družba s številnimi operacijami v nacionalnem okviru bo načeloma lahko samodejno izravnala izgube in bo obdavčena na podlagi neto rezultata, medtem ko enako ne velja za družbe, ki poslujejo v več državah članicah.
Whereas a company with several domestic operations will in principle and automatically be able to set off losses and be taxed on the net result, this will not be the case for companies having operations in several Member States.
Komisija opozarja, da znotraj ene skupine družb ni mogoče uveljavljati čezmejnih davčnih olajšav zaradi izgube, razen redkih izjem.
The Commission recalls that cross-border relief of losses within a group of companies is in principle not available, with a few exceptions.
Različna obravnava čezmejnih izgub vpliva na delovanje notranjega trga, in sicer tako, da spodbuja domače in čezmejne naložbe v večjih državah članicah ter bolj koristi velikim kot malim in srednjim podjetjem.
This different treatment of cross-border losses has an impact on the functioning of the internal market; it favours domestic investments and cross-border investment in larger Member States; it favours large companies vis-à-vis SMEs.
Zaradi tega imajo izdelki podjetij in družb na trgu višje cene.
As a result, business and companies sustain higher prices.
Kar zadeva izgube znotraj družbe , Komisija odločno spodbuja države članice, da preučijo svoje davčne sisteme in dovolijo samodejno upoštevanje izgub pri neto rezultatu družbe na podoben način kot že velja za domače primere.
As regards losses within a company , the Commission strongly encourages the Member States to review their tax systems in order to allow for losses to be automatically taken into account in the net result of the company in a similar way as this already happens in domestic situations.
Kar zadeva izgube znotraj skupine družb , Komisija spodbuja države članice, da uvedejo in vzdržujejo domače davčne sisteme, ki davčne olajšave zaradi izgube znotraj skupine družb obravnavajo na enak način kot davčne olajšave zaradi izgube znotraj ene družbe.
As regards losses within a group of companies , the Commission encourages Member States to introduce and maintain domestic tax systems for loss relief within a group of companies that offer treatment equivalent to that provided for loss relief within a single company.
V sporočilu Komisija obravnava tri nadomestne metode: (i) dokončen prenos izgub ali dobičkov, brez zajetja; (ii) začasen prenos izgub, ki omogoča ponovno zajetje teh izgub, ko odvisna družba spet doseže dobiček; trenutna obdavčitev rezultatov odvisne družbe, kjer davek, ki ga plača odvisna družba državi, v kateri ima sedež, se pripiše v dobro davku, ki se plačuje v državi članici matične družbe, glede na dohodek odvisne družbe.
The Communication discusses three alternative methods: (i) a definitive transfer of losses or profits, without recapture; (ii) a temporary loss transfer, that allows for that loss to be recaptured once the subsidiary returns to profit; and (iii) the current taxation of the subsidiary's results, whereby the tax paid by a subsidiary in its country of residence would be credited against the tax payable in the parent company's country in respect of income from the subsidiary.
STALIŠČE POROČEVALKE
THE RAPPORTEUR POSITION
Evropska unija ima največji konkurenčni enotni trg na svetu, zato mora postati konkurenčna na davčnem področju.
The European Union, which has the largest competitive single market in the globe, must be made tax-competitive.
Za razliko od drugih velikih enotnih trgov na svetu (ZDA, Japonska, Kitajska) ima notranji trg EU veliko davčnih ovir.
By contrast to the other large single markets in the world (US, Japan, China), the EU Internal Market is characterized by a large number of tax-induced obstacles.
Ukrepi, kot so na primer tisti, ki jih predlaga Komisija, delujejo v pravo smer k oblikovanju konkurenčnejšega davčnega okolja za podjetja EU.
Measures such as those proposed in the Communication work in the right direction towards a more tax-competitive environment for EU businesses.
Zato poročevalka pozdravlja pristop Komisije in podpira dvotirno strategijo, ki predvideva kratkoročne in izvedljive ukrepe, ki temeljijo na sodelovanju med državami članicami.
The rapporteur thus welcomes the Commission's approach and supports the twin track strategy that identifies short-term, feasible measures that are based on cooperation between Member States.
Namen teh ukrepov je odpraviti izkrivljanja, povečati privlačnost zadevne države kot lokacije za naložbe ter prispevati k uresničevanju ciljev lizbonske strategije.
These measures are aimed at eliminating distortions and enhancing the attractiveness of the country in question as an investment location and thereby help to meet the objectives of the Lisbon Strategy.
Za neposredno obdavčenje sicer Skupnost ni pristojna, vendar je nenazadnje treba pristojnosti držav članic izvajati v skladu s pravom Skupnosti.
Whereas direct taxation does not as such fall within the purview of the Community, the powers retained by the Member States must nevertheless be exercised consistently with Community law.
Čeprav je veliko vprašanj s tega področja obravnavanih v okviru dvostranskih sporazumov med državami članicami, veljavni sporazumi vseeno ne vključujejo vseh vprašanj, na primer čezmejnih davčnih olajšav zaradi izgube, kar kažejo tudi sodbe Sodišča.
Although many of the issues that arise in this context are dealt with by bilateral treaties between Member States, problems like cross-border loss compensation are not covered within the scope of the existing treaties, as the ECJ rulings show.
V tem smislu tudi razsežnost EU ni celovito upoštevana v procesu OCDE in okviru dvostranskih sporazumov.
Moreover, in this respect, the OCDE process and the bilateral treaties fail to take fully into account the EU dimension.
Skupine, ki poslujejo v mnogih državah članicah, bi morale biti obravnavane v največji možni meri na enak način kot skupine, ki poslujejo v eni državi članici.
Groups present in several Member States should be treated as far as possible in the same way as groups in a single Member State.
Poročevalka pozdravlja tri nadomestne rešitve, ki jih v sporočilu predlaga Komisija, zlasti pa podpira vse ciljne ukrepe, ki bi omogočili učinkovit in takojšen odbitek izgub zunanjih odvisnih družb (letnih in ne le dokončnih izgub, kot kaže primer Marks and Spencer ); takšne izgube pa bi ponovno nadomestili z ustreznim dodatnim obdavčenjem matične družbe, ko bi odvisna družba ponovno ustvarila dobiček.
Whereas the three alternatives proposed in the Communication are welcome, the rapporteur particularly supports any targeted measures which would enable effective and immediate deduction of losses by foreign subsidiaries (annual, not just terminal as in the Marks and Spencer case) which would be recaptured once the subsidiary returns to profit through a corresponding additional tax on the parent company.
Ta rešitev je zelo ustrezna za odpravljanje težav z denarnim tokom, ki so zlasti prisotne pri ustanavljanju malih in srednjih podjetij, zadevajo pa tudi čezmejne naložbe v malo manjših državah članicah.
This option serves best the purpose of avoiding cash-flow disadvantages that hit in particular SME start-ups and affect cross-border investment in less large Member States.
Vendar uvedba ciljnih ukrepov (kot so na primer ukrepi iz navedenega sporočila) ne bi smela ovirati Komisije pri dejavnem preučevanju načinov za oblikovanje vseevropskega sistema konsolidiranih dobičkov, kjer bodo odvisne družbe obravnavane kot podružnice.
However, the introduction of targeted measures such as the ones proposed in the Communication should not prevent the Commission from actively exploring ways towards creating an EU-wide system of consolidated profits where subsidiaries would be treated like branches.
Poročevalka poziva Komisijo, da pri pripravljanju posebnih predlogov prednostno obravnava tiste, ki so namenjeni vzpostavljanju ustreznega ravnovesja med interesi notranjega trga in potrebo po preprečevanju zlorab ter erozije davčne osnove držav članic.
The rapporteur calls on the Commission to make sure that, when submitting any specific proposal, the choice is made in favour of those that seek to find a proper balance between the interests of the internal market and the need to prevent abuse and erosion of Member States' tax bases.
V ta namen spodbuja Komisijo k nadaljevanju dela za skupno konsolidirano davčno osnovo za pravne osebe.
To this end, she encourages the Commission to continue its work towards a common consolidated corporate tax base.
o davčni obravnavi izgub v čezmejnih primerih
on the tax treatment of losses in cross-border situations
6. poziva Komisijo, naj preuči druge rešitve, zlasti v smislu uvedbe skupne konsolidirane davčne osnove podjetij, ki bi omogočila predvsem soočanje s težavami, ki izhajajo iz področja čezmejnih izgub.
Calls on the Commission, nevertheless, also to explore other courses of action, especially with a view to introducing a common consolidated corporate tax base, which would help most of all to tackle the difficulties which arise in relation to cross-border losses.