natgillin/translations-raw huggingface dataset:
Belgija, Avstrija in Luksemburg so se v skladu s sedanjo direktivo odločili za prehodno obdobje, v katerem lahko ostanejo zunaj avtomatskega sistema izmenjave podatkov ter namesto tega uporabljajo drug sistem davčnega odtegljaja.
Belgium, Austria and Luxembourg are making use of a transitional period under the current Directive, during which time they remain outside the automatic data exchange system, applying an alternative withholding tax system.
Komisija ni glede tega predlagala ničesar.
The Commission makes no proposals on this matter.
Komisija prav tako ni predlagala nobenega predloga v zvezi delitvijo davka od dobička, če se uporablja davčni odtegljaj.
The Commission has also made no proposals for the distribution of tax income when a withholding tax is used.
Spremembe direktive, ki jih predlaga Komisija so potrebne, da se prepreči utaja davkov in da se pojasni področje delovanja sedanje direktive.
The amendments proposed by the Commission to the Directive are necessary to prevent tax evasion and clarify the scope of the current Directive.
Predlagane spremembe pa še niso v celoti pojasnjene in potrebujejo razlago.
The proposed amendments are, however, still less than clear in places and in need of interpretation.
(13b) Komisija bi morala pri pregledu izvajanja te direktive posebno pozornost nameniti dohodkom od kapitala, kot so dohodki od produktov življenjskega zavarovanja, rent, poslov zamenjave in nekaterih pokojnin, ki še niso zajeti v tej direktivi.
(13b) In thus reviewing the operation of this Directive, the Commission should pay specific attention to those types of capital income, such as income derived from life assurance products, annuities, swaps and certain pensions, that are not yet within the scope of this Directive.
(e) prejemki iz pogodb življenjskega zavarovanja, ki zagotavljajo kritje biometričnih tveganj, ki med veljavnostjo pogodbe znaša povprečno manj kot 5 % zavarovanega kapitala in je njihova učinkovitost v celoti vezana na vrste obresti ali dohodka iz točk (a), (aa), (b), (c) in (d); za ta namen se vsaka razlika med zneski, izplačanimi na podlagi pogodbe o življenjskem zavarovanju, in vsoto vseh plačil zavarovalnici na podlagi iste pogodbe o življenjskem zavarovanju šteje za prejemke iz pogodb življenjskega zavarovanja.
(e) benefits from a life insurance contract where the contract provides for a biometric risk coverage which, expressed as an average over the duration of the contract, is lower than 5 % of the capital insured and its actual performance is fully linked to interest or income of the kinds referred to in points (a), (aa), (b), (c) and (d); for this purpose any difference between the amounts paid out pursuant to a life insurance contract and the sum of all the payments made to the life insurer under the same life insurance contract shall be considered benefits from life insurance contracts.
(e) prejemki iz pogodb življenjskega zavarovanja, ki zagotavljajo kritje biometričnih tveganj, ki med veljavnostjo pogodbe znaša povprečno manj kot 5 % zavarovanega začetnega kapitala in je njihova učinkovitost v celoti vezana na vrste obresti ali dohodka iz točk (a), (aa), (b), (c) in (d); za ta namen se vsaka razlika med zneski, izplačanimi na podlagi pogodbe o življenjskem zavarovanju, in vsoto vseh plačil zavarovalnici na podlagi iste pogodbe o življenjskem zavarovanju šteje za prejemke iz pogodb življenjskega zavarovanja.
(e) benefits from a life insurance contract where the contract provides for a biometric risk coverage which, expressed as an average over the duration of the contract, is lower than 5 % of the initial capital insured and its actual performance is fully linked to interest or income of the kinds referred to in points (a), (aa), (b), (c) and (d); for this purpose any difference between the amounts paid out pursuant to a life insurance contract and the sum of all the payments made to the life insurer under the same life insurance contract shall be considered benefits from life insurance contracts.
Bistveno je pojasniti opredelitev zavarovanega kapitala.
It is essential to have clarification to the definition of insured capital.
Dohodek iz odstavka 1(aa) se za plačilo obresti šteje samo v obsegu, v katerem so bili vrednostni papirji, iz katerih izvira, prvič izdani 1. decembra 2008 ali pozneje .
Income referred to in point (aa) of paragraph 1 shall be considered to be an interest payment only to the extent to which the securities producing that income were first issued on or after 1 December 2008 .
Dohodek iz odstavka 1(aa) se za plačilo obresti šteje samo v obsegu, v katerem so bili vrednostni papirji, iz katerih izvira, prvič izdani šest mesecev od datuma objave te direktive ali pozneje .
Income referred to in point (aa) of paragraph 1 shall be considered to be an interest payment only to the extent to which the securities producing that income were first issued six months after the date of publication of this Directive or later .
Ne bi bilo smiselno, da se celo pred datumom začetka veljavnosti te direktive zavarovalnim subjektom naložijo nove obveznosti glede zbiranja informacij.
It would be unreasonable to impose on the insurance operators new information collection obligations even before the date of the entry into force of the directive.
Prejemki iz pogodb o življenjskem zavarovanju se za plačilo obresti na podlagi odstavka 1(e) štejejo samo v obsegu, v katerem so bile pogodbe o življenjskem zavarovanju, iz katerih izvirajo, prvič sklenjene 1. decembra 2008 ali pozneje .
Benefits from life insurance contracts shall be considered to be an interest payment in accordance with point (e) of paragraph 1 only to the extent to which the life insurance contracts giving rise to such benefits were first subscribed on or after 1 December 2008 .
Prejemki iz pogodb o življenjskem zavarovanju se za plačilo obresti na podlagi odstavka 1(e) štejejo samo v obsegu, v katerem so bile pogodbe o življenjskem zavarovanju, iz katerih izvirajo, prvič sklenjene šest mesecev od datuma objave te direktive ali pozneje .
Benefits from life insurance contracts shall be considered to be an interest payment in accordance with point (e) of paragraph 1 only to the extent to which the life insurance contracts giving rise to such benefits were first subscribed six months after the date of publication of this Directive or later .
Člen 18 – stavek 1
Article 18 – sentence 1
(10) Člen 18 se nadomesti z naslednjim:
(10) Article 18 shall be replaced by the following:
Komisija na podlagi študije in poročil po potrebi predlaga Svetu spremembe direktive, ki se izkažejo kot potrebne za zagotovitev učinkovitega obdavčevanja dohodka od prihrankov ter za odpravo nezaželenega izkrivljanja konkurence .“
On the basis of that study and those reports, the Commission shall, where appropriate, propose to the Council any amendments to this Directive that prove necessary in order to ensure effective taxation of savings income and to remove undesirable distortions of competition. ” .
V členu 18 se poziva Komisijo, da vsake tri leta poroča o izvajanju direktive.
Article 18 calls on the Commission to report every three years on the operation of the directive.
S tem v zvezi bi bila pred sprejemom odločitve o ukinitvi sistema zelo koristna primerjalna študija o slabostih in prednostih posameznega sistema glede učinkovitega obdavčenja prihrankov.
In this context a comparative study on the weaknesses and advantages of each of the two systems regarding the effective taxation of savings would be extremely useful before considering whether the system should be abolished or not.
o 25. letnem poročilu Komisije o spremljanju uporabe prava Skupnosti (2007)
on the 25th annual report from the Commission on monitoring the application of Community law (2007)
MNENJE Odbora za peticije ..........................................................................................10
OPINION of the Committee on Petitions ...............................................................10
o 25. letnem poročilu komisije o spremljanju uporabe prava skupnosti (2007)
on the 25th annual report from the Commission on monitoring the application of Community law (2007)
– ob upoštevanju 25. letnega poročila Komisije o spremljanju uporabe prava Skupnosti (2007), ( KOM(2008)0777 ),
– having regard to the 25th annual report from the Commission on monitoring the application of Community law (2007) ( COM(2008)0777 ),
– ob upoštevanju delovnih dokumentov služb Komisije SEC(2008)2854 in SEC(2008)2855 ,
– having regard to the Commission staff working documents ( SEC(2008)2854 and SEC(2008)2855 ),
– ob upoštevanju sporočila Komisije z dne 5. septembra 2007 z naslovom „Evropa rezultatov - uporaba prava skupnosti“ ( KOM(2007)0502 ),
– having regard to the Commission Communication of 5 September 2007 entitled “A Europe of results – applying Community law” ( COM(2007)0502 ),
– ob upoštevanju sporočila Komisije z dne 20. marca 2002 o odnosih s pritožnikom v zvezi s kršitvami prava Skupnosti ( KOM(2002)0141 ),
– having regard to the Commission Communication of 20 March 2002 on relations with the complainant in respect of infringements of Community law ( COM(2002)0141 ),
– ob upoštevanju svoje resolucije z dne 21. februarja 2008 o 23. letnem poročilu Komisije o nadzoru uporabe prava Skupnosti (2005)
– having regard to its resolution of 21 February 2008 on the Commission's 23rd annual report on monitoring the application of Community law (2005)
– ob upoštevanju poročila Odbora za pravne zadeve in mnenja Odbora za peticije ( A6‑0245/2009 ),
– having regard to the report of the Committee on Legal Affairs and the opinion of the Committee on Petitions ( A6-0245/2009 ),
Komisijo opozarja na zahteve iz preteklih let, in sicer:
Reminds the Commission of requests made in previous years, namely
· naj nujno preveri možnost vzpostavitve sistema, ki bi ponudil jasen prikaz mehanizmov pritožb, ki so na voljo državljanom; da bi bil sistem v čim večjo pomoč državljanom, bi lahko imel obliko skupnega portala EU ali spletne točke „vse na enem mestu“;
· to investigate urgently the possibility of a system clearly signposting the various complaints mechanisms available to citizens, which could take the form of a common EU portal or the creation of an on-line one-stop-shop in order to assist citizens;
· naj sprejme sporočilo, v katerem razloži načelo odgovornosti države za kršitve zakonodaje Skupnosti, vključno s kršitvami, ki jih je mogoče pripisati sodni veji, tako da bi državljani imeli možnost učinkoviteje prispevati k uporabi prava Skupnosti;
· to adopt a communication setting out its interpretation of the principle of State liability for breach of Community law, including infringements attributable to the judicial branch, thus enabling citizens to contribute more effectively to the application of Community law;
– naj upošteva zaveze, sprejete v omenjenem sporočilu z dne 20. marca 2002, da bodo vse njene odločitve glede kršitev objavljene
– to abide by the commitment made in its Communication of 20 March 2002 to publish all its infringement decisions
Točka 12: Odločitve Komisije o primerih kršitve se objavijo v enem tednu od njihovega sprejetja na internetni stani generalnega sekretariata, katere naslov je:
Point 12: “Commission decisions on infringement cases are published within one week of their adoption on the Secretariat-General’s Internet site at the following address:
Odločitve, da se poda obrazloženo mnenje ali da se zadevo preda v odločanje Sodišču Evropskih skupnosti, se prav tako objavijo v obliki sporočila za javnost, razen če Komisija ne odloči drugače. , saj je objava njenih odločitev, začenši z registracijo pritožbe in vseh aktov, ki temu sledijo, nujno potreben instrument v boju proti politični samovolji pri ravnanju v primeru kršitev;
Decisions to deliver a reasoned opinion to a Member State or to refer a case to the Court of Justice will also be publicised by means of a press release, unless the Commission decides otherwise.” , given that the publication of those decisions, starting with the registration of a complaint and followed by all subsequent acts, is a vital tool with which to curb political interference in the management of infringements;
– naj zagotovi Parlamentu, kot je ta že večkrat zahteval, jasne in izčrpne podatke o virih, namenjenih obravnavi primerov kršitve v različnih generalnih direktoratih;
– to provide Parliament, as repeatedly requested, with clear, exhaustive data on the resources earmarked for the processing of infringement cases in the various Directorates-General;
– naj razmisli o poenostavljenem in manj birokratskem postopku oblikovanja uradnih opominov državam članicam, ki ne izpolnjujejo obveznosti, ter s tem omogoči, da bi lahko hitro izkoristili ta učinkoviti ukrep;
– to consider introducing a simplified, less bureaucratic procedure for the issuing of formal notice against a Member State which has failed to fulfil its obligations, in order to take swift advantage of the effectiveness of this measure;
Komisijo tudi prosi, naj odločno uporabi člen 228 pogodbe ES, da zagotovi pravilno izvrševanje sodb, ki jih izreče Sodišče;
calls on the Commission, moreover, to apply Article 228 of the EC Treaty decisively, in order to ensure that judgments delivered by the Court of Justice are properly enforced;
Točka 3: Komisija bo svoje ukrepanje glede teh prednostnih nalog po letu 2008 opisala in pojasnila v svojih letnih poročilih. v zadevnem letnem poročilu predstavila prednostne ukrepe, ki jih namerava izvesti na nekaterih področjih ravnanja v primeru pritožb in kršitev; odobrava izjave, v skladu s katerimi „se bo [prednost] še naprej dajala problemom z obsežnim vplivom na temeljne pravice, prosto gibanje oseb“
Point 3: “The Commission will describe and explain its action on these priorities in its annual reports, from 2008.” , has, in the annual report under review, described the priority actions it intends to pursue in certain areas of complaint and infringement management; welcomes the statements according to which priority will continue to be given to “problems having a wide-ranging impact on fundamental rights and free movement”
9. ; poudarja pomen nujnih in odločnih ukrepov na teh področjih, saj so nasilna dejanja, povezana z rasizmom in ksenofobijo, v nekaterih državah članicah pogost pojav; prav tako odobrava prednost, ki se namenja kršitvam, pri katerih so državljani v velikem obsegu ali večkrat zaporedoma neposredno oškodovani ali izpostavljeni resnemu zmanjšanju kakovosti življenja“
9. ; stresses the importance of urgent and determined action in these fields, as acts of violence related to racism and xenophobia have become frequent in certain Member States; equally welcomes the priority given to “infringements where citizens are on a significant scale or repeatedly exposed to direct harm or serious detriment to their quality of life”
5. je seznanjen s tem, da se 1.196 od novih primerov kršitve v letu 2007 nanaša na neobveščanje o nacionalnih ukrepih za prenos direktiv Skupnosti; meni, da je nesprejemljivo, da si Komisija vzame dvanajst mesecev časa
Notes that, of the new cases of infringement in 2007, 1 196 concerned a failure to notify national measures relating to the transposition of Community directives; considers it unacceptable that the Commission should grant itself twelve months
6. meni, da še vedno ni jasnih postopkov, s katerimi bi državo članico zaradi kršitve prava Skupnosti, ki je bila sicer že odpravljena, lahko učinkovito privedli pred sodišče in dosegli povrnitev škode za vse, kar je bilo zamujeno ali opuščeno v preteklosti; poziva Komisijo, naj pripravi nove predloge (do konca leta 2010), da bi trenutni postopek za ugotavljanje kršitev dopolnili tako, da bo upoštevano tudi to nepravično stanje;
Considers that there are still no clear procedures in place to effectively pursue a Member State before the Court of Justice for an infringement of Community law which has since been remedied and to obtain reparation for previous failures and omissions; urges the Commission to come forward with new proposals (by the end of 2010) to complete the current infringement procedure in such a way as to take account of this inequitable situation;
9. opaža, da gre vendarle za projekt, ki deluje na prostovoljni osnovi, katerega potek je že povzročil negotovost in sprožil specifična vprašanja (kot navedeno v zgoraj omenjeni resoluciji Parlamenta z dne 21. februarja 2008);
Points out that it is nevertheless a project operating on a voluntary basis, the features of which have already raised some doubts and specific questions (as mentioned in Parliament's above-mentioned resolution of 21 February 2008);
– ali so pritožniki od Komisije prejeli jasno in izčrpno razlago v zvezi z obravnavo njihovih pritožb; ali je nova metoda dejansko prispevala k rešitvi njihovih primerov in ali ni vendar prispevala k temu, da je bila Komisijo razrešena odgovornosti, ki izhaja iz njene vloge varuhinje Pogodbe;
– that complainants have received from the Commission clear, exhaustive explanations concerning the processing of their complaint; that the new method has genuinely helped to resolve their cases and that it has not removed all responsibility from the Commission in its role as “guardian of the Treaty”;
– ali nova metoda ne odloži še dodatno začetka postopka za ugotavljanje kršitev, katerega trajanje je že tako izredno dolgo in nedoločeno;
– that the new method has not further delayed the launch of an infringement process the duration of which is already extremely long and indefinite;
– ali je bila Komisija res neprizanesljiva do držav članic glede spoštovanja rokov, ki jih je določila (10 tednov), in ali je Komisija po izteku tega časa zadevnim državam članicam zagotovila jasne informacije in časovne okvire glede njenih prihodnjih ukrepov zato, da bi čim prej našla dokončno rešitev za državljane;
– that the Commission has not shown any indulgence towards Member States as regards compliance with the deadlines set by the Commission (10 weeks) and that, on expiry of that period, the Commission has provided the Member State concerned with clear-cut information and time-frames regarding its future action in order to find an early definitive solution for the citizen;
– ali se zaradi tega, ker so projekt EU Pilot izvajali le v 15 državah prostovoljkah, ni namenjalo manj pozornosti obravnavi kršitev pri tistih državah članicah, ki niso sodelovale pri projektu;
– that the fact that the “EU Pilot” has been implemented in only 15 volunteer States does not mean that less attention has been paid to dealing with infringements in respect of those countries that have not participated in the project;
12. sprašuje Komisijo, če je projekt EU Pilot vplival na potek sestankov, ki jih ima Komisija z državami članicami, udeleženimi v projektu, ter z drugimi državami članicami, ki niso udeležene, ob upoštevanju, da naj bi bili ti sestanki poglavitni način obravnavanja in reševanja postopkov za ugotavljanje kršitev;
Asks the Commission whether the “EU Pilot” project has affected the conduct of the package meetings that it holds for Member States involved in the project and for the other non-participating Member States, bearing in mind that such meetings are considered to be the main means of dealing with and resolving infringement procedures;
14. opozarja Komisijo, da mora biti vsa korespondenca, za katero se lahko izkaže, da vsebuje pritožbo glede dejanske kršitve prava Skupnosti, registrirana kot pritožba, razen v izjemnih okoliščinah iz točke 3 priloge navedenega sporočila z dne 20. marca 2002;
Reminds the Commission that any correspondence which may contain a complaint about a genuine breach of Community law must be registered as a complaint unless it is covered by the exceptional circumstances referred to in point 3 of the annex to the above-mentioned communication of 20 March 2002; 15.
15. opozarja, da je Komisija izjavila, da temeljna direktiva, kot je direktiva 2004/38/ES Evropskega parlamenta in Sveta z dne 29. aprila 2004 o pravici državljanov Unije in njihovih družinskih članov do prostega gibanja in prebivanja na ozemlju držav članic
Notes that the Commission has declared that a fundamental directive such as Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States
77. za praktične namene ni bila ustrezno prenesena v državah članicah; opozarja, da je Komisija prejela več kot 1800 pritožb posameznikov v zvezi s to direktivo, jih 115 registrirala kot pritožbe in odprla pet primerov kršitve zaradi nepravilnega izvajanja direktive
77. has for all practical purposes not been properly transposed in any Member State; notes that the Commission has received more than 1 800 individual complaints in relation to that directive, registering 115 of them as complaints and opening five cases of infringement on the grounds of failure to apply the directive properly
„Komisija je v tridesetih mesecih, odkar se Direktiva uporablja, prejela več kot 1 800 pritožb posameznikov, 40 parlamentarnih vprašanj in 33 peticij o njeni uporabi.
“In the thirty months since the Directive has been applicable, the Commission has received more than 1800 individual complaints, 40 questions from the Parliament and 33 petitions on its application.
Obravnavala je 115 pritožb in uvedla pet postopkov za ugotavljanje kršitev zaradi nepravilne uporabe Direktive.“ – Poročilo Komisije Evropskemu parlamentu in Svetu o uporabi Direktive 2004/38/ES o pravici državljanov Unije in njihovih družinskih članov do prostega gibanja in prebivanja na ozemlju držav članic ( KOM(2008)0840 ), str.
It has registered 115 complaints and opened five infringement cases for incorrect application of the Directive.” – Report from the Commission to the European Parliament and the Council on the application of Directive 2004/38/EC on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States ( COM(2008)0840 ), p.
18. opozarja na zavezo Sveta, da bo države članice spodbujal, naj pripravijo in objavijo tabele, ki prikazujejo korelacijo med direktivami in nacionalnimi ukrepi za prenos; vztraja, da so tovrstne tabele bistvenega pomena, da se Komisiji omogoči izvajanje učinkovitega nadzora nad izvedbenimi ukrepi v vseh državah članicah;
Recalls the commitment on the part of the Council to encourage the Member States to draw up and publish tables illustrating the correlation between directives and domestic transposition measures; insists that such tables are essential to enable the Commission to carry out an effective scrutiny of implementing measures in all Member States;
21. opozarja na zavezo Sveta, da bo države članice spodbujal, naj pripravijo in objavijo tabele, ki prikazujejo skladnost med direktivami in nacionalnimi ukrepi za prenos; vztraja, da so tovrstne tabele bistvenega pomena, da se Komisiji omogoči izvajanje učinkovitega nadzora nad izvedbenimi ukrepi v vseh državah članicah; je odločen, da bo kot sozakonodajalec sprejel vse potrebne ukrepe za zagotovitev, da določbe, povezane s temi tabelami, med zakonodajnim postopkom ne bodo odstranjene iz besedila predloga Komisije;
Recalls the Council’s pledge to encourage the Member States to draw up and publish tables illustrating the correlation between directives and national transposition measures; stresses that such tables are essential in order to allow the Commission to monitor implementation measures in all Member States effectively; resolves, in its capacity as co-legislator, to take all necessary measures to ensure that during the legislative process the provisions concerning these tables are not deleted from the texts of Commission proposals;22.