natgillin/translations-raw huggingface dataset:
poudarja, da mora medvladni forum o podnebnih spremembah nujno pregledati vse svoje zaključke in potrditi, da so jih medsebojno pregledali v skladu z najboljšimi znanstvenimi načeli; predlaga, da se je treba zavzeti za pripravo vmesnega poročila za posodobitev zaključkov, in meni, da bi naslednja poročila morala vsebovati posebna sklicevanja na trditve tistih, ki nasprotujejo večinskemu mnenju, in da je tudi te treba medsebojno pregledati;
Stresses the urgent need for the IPCC to review all its conclusions in order to confirm that they have been peer-reviewed in accordance with the best principles of science, suggests that the preparation of an interim report bringing the conclusions up to date should be brought forward, and believes that future reports should make specific reference to the claims of those who challenge the majority view and that these too should be subjected to peer review;
meni, da so za konkurenčnost industrije EU bistvena primerljiva prizadevanja drugih industrializiranih narodov izven EU ter razumne obveznosti, ki bi jih glede zmanjšanja izpustov sprejela gospodarstva v razvoju in v vzponu; ponovno opozarja, da morajo biti cilji za zmanjšanje izpustov merljivi in preverljivi ter je o njih treba poročati, ter glede tega pozdravlja zavezo nekaterih držav v razvoju, da bodo predložile nacionalna poročila o svojih prizadevanjih za zmanjšanje izpustov;
Finds it essential, for the competitiveness of EU industry, that comparable efforts be accepted by other industrialised nations outside the EU, as well as reasonable reduction commitments by developing and emerging economies; recalls that reduction targets must be measurable, reportable and verifiable, and welcomes in this respect the commitments by some developing countries to submit national reports on their emissions reductions efforts;
meni, da lahko dvostranska srečanja med Evropskim parlamentom in nacionalnimi parlamenti znatno prispevajo k razpravi in olajšajo razumevanje med udeleženimi stranmi; zato namerava organizirati ta srečanja pred začetkom uradnih pogajanj, da bi bolj smiselno prispeval h kolikor mogoče ugodnemu izidu pogajanj;
Considers that the bilateral meetings between the European Parliament and the national parliaments can substantially contribute to the debate and facilitate understanding among the parties; envisages, therefore, holding these meetings before the beginning of the official negotiations in order to contribute in a more meaningful way to the best possible outcome of the negotiations;
poudarja, da izziv podnebne politike v prihodnje ni le zmanjšanje CO2, ampak tudi bolj učinkovita in trajnostna raba naravnih virov;
Emphasises that the challenges of the climate policy in the future lie not only with CO2 reduction but also a more efficient and sustainable use of natural resources;
ponovno izraža podporo reformnemu procesu v Združenih narodih in ugotavlja, da je izid konference o podnebnih spremembah iz Københavna še en primer, ki potrjuje, da je nujno treba ponovno premisliti o načinih dela znotraj Združenih narodov; poleg tega ostaja zavezan pogajanjem o podnebnih spremembah v okviru Združenih narodov kot edinem legitimnem organu za obravnavanje vprašanja, ki je tako zelo pomembno za vso svetovno skupnost; vendar pa meni, da je nujno treba resno razmisliti o tem, kako bi bil postopek učinkovitejši;
Reaffirms its support for the reform process in the UN, and notes that the outcome of the Copenhagen Climate Conference is another example confirming the urgent need to reconsider working methods within the UN; remains committed, moreover, to the climate negotiations under the UN framework, as the only legitimate body to address an issue of such fundamental importance to the entire global community; considers, however, that serious reflection on how to make the process more efficient is urgently needed;
poziva k večji preglednosti, da bo mogoča boljša vključitev civilne družbe in interesnih skupin v konferenco pogodbenic COP 16 v Mehiki;
Calls for greater transparency to allow for a better involvement of civil society and stakeholders at COP 16 in Mexico;
naroči svojemu predsedniku, naj to resolucijo posreduje Svetu, Komisiji, vladam in parlamentom držav članic ter sekretariatu okvirne konvencije Združenih narodov o spremembi podnebja s prošnjo, naj jo posreduje tudi vsem pogodbenicam, ki niso članice EU.
Instructs its President to forward this resolution to the Council, the Commission, the governments and parliaments of the Member States and the Secretariat of the United Nations Framework Convention on Climate Change, with the request that it be circulated to all non-EU contracting parties.
Resolucija Evropskega parlamenta z dne 10. februarja 2010 o spodbujanju dobrega upravljanja v davčnih zadevah ( 2009/2174(INI) )
European Parliament resolution of 10 February 2010 on promoting good governance in tax matters ( 2009/2174(INI) )
ob upoštevanju sporočila Komisije z dne 28. aprila 2009 o spodbujanju dobrega upravljanja v davčnih zadevah ( KOM(2009)0201 ),
having regard to the Commission communication of 28 April 2009 on Promoting Good Governance in Tax Matters ( COM(2009)0201 ),
ob upoštevanju sporočila Komisije z dne 25. oktobra 2005 o prispevku obdavčevanja in carinskih politik k lizbonski strategiji ( KOM(2005)0532 ),
having regard to the Commission communication of 25 October 2005 on the Contribution of Taxation and Customs Policies to the Lisbon Strategy ( COM(2005)0532 ),
ob upoštevanju sodbe Sodišča Evropskih skupnosti v primeru C255/02 z dne 21. februarja 2006 (Halifax in drugi proti Commissioners of Customs and Excise), v kateri je Sodišče ugotovilo, da šesta direktiva o DDV (Direktiva 77/388/EGS) davčnemu zavezancu prepoveduje, da odbije plačani vstopni davek, kadar transakcije, na katerih temelji ta pravica, pomenijo zlorabo,
having regard to the judgment of the Court of Justice of the European Communities in Case C-255/02 on 21 February 2006 (Halifax and others v. Commissioners of Customs and Excise), in which the Court held that the Sixth VAT Directive (Directive 77/388/EEC) precludes a taxable person from deducting input VAT where the transactions from which that right derives constitute an abusive practice,
ob upoštevanju sodbe Sodišča Evropskih skupnosti v primeru C-524/04 z dne 13. marca 2007 (Test Claimants in the Thin Cap Group Litigation proti Commissioners of Inland Revenue), v kateri je Sodišče razsodilo, da člen 43 Pogodbe ES ne preprečuje izvajanja zakonodaje države članice, ki omejuje pravico ustanovitve povsem umetnega konstrukta z izključno davčnimi nameni,
having regard to the judgment of the Court of Justice of the European Communities in Case C-524/04 on 13 March 2007 (Test Claimants in the Thin Cap Group Litigation v. Commissioners of Inland Revenue), in which the Court ruled that Article 43 of the EC Treaty does not preclude the enactment by a Member State of legislation restricting the right of establishment of a wholly artificial corporate arrangement entered into for tax reasons alone,
ob upoštevanju priporočil iz sklepov Sveta z dne 14. maja 2008 o davčnih vprašanjih, povezanih s sporazumi med Skupnostjo in njenimi državami članicami ter tretjimi državami,
having regard to the recommendations contained in the Council conclusions of 14 May 2008 on tax issues related to agreements to be concluded by the Community and its Member States with third countries,
ob upoštevanju predloga Komisije z dne 13. novembra 2008 za direktivo Sveta o spremembi Direktive 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti ( KOM(2008)0727 ),
having regard to the Commission proposal of 13 November 2008 for a Council directive amending Directive 2003/48/EC on taxation of savings income in the form of interest payments ( COM(2008)0727 ),
ob upoštevanju predloga Komisije z dne 2. februarja 2009 za direktivo Sveta o upravnem sodelovanju na področju obdavčevanja ( KOM(2009)0029 ),
having regard to the Commission proposal of 2 February 2009 for a Council directive on administrative cooperation in the field of taxation ( COM(2009)0029 ),
ob upoštevanju predloga Komisije z dne 2. februarja 2009 za direktivo Sveta o vzajemni pomoči pri izterjavi terjatev v zvezi z davki, carinami in drugimi ukrepi ( KOM(2009)0028 ),
having regard to the Commission proposal of 2 February 2009 for a Council directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures ( COM(2009)0028 ),
ob upoštevanju predloga Komisije z dne 30. aprila 2009 za direktivo Evropskega parlamenta in Sveta o upraviteljih alternativnih investicijskih skladov in spremembi direktiv 2004/39/ES in 2009/…/ES ( KOM(2009)0207 ),
having regard to the Commission proposal of 30 April 2009 for a directive of the European Parliament and of the Council on Alternative Investment Fund Managers and amending Directives 2004/39/EC and 2009/…/EC ( COM(2009)0207 ),
ob upoštevanju priporočila Komisije Svetu za pooblastilo Komisije za začetek pogajanj o sporazumih med Evropsko skupnostjo in njenimi državami članicami na eni strani ter Kneževino Andoro, Kneževino Monakom in Republiko San Marinom na drugi strani o boju proti goljufijam in drugim nezakonitim dejavnostim v škodo njihovim finančnim interesom in o zagotavljanju upravnega sodelovanja z izmenjavo informacij o davčnih zadevah ter za pooblastilo Komisije za začetek pogajanj o sporazumu med Evropsko skupnostjo in njenimi državami članicami na eni strani ter Švicarsko konfederacijo na drugi strani o boju proti neposrednim davčnim utajam in neposrednim davčnim goljufijam ter o zagotavljanju upravnega sodelovanja z izmenjavo informacij o davčnih zadevah ( SEK(2009)0899 ),
having regard to the Recommendation from the Commission to the Council to authorise the Commission to open negotiations for Agreements between the European Community and its Member States, of the one part, and the Principality of Andorra, the Principality of Monaco and the Republic of San Marino, of the other part, to combat fraud and other illegal activity to the detriment of their financial interests and to ensure administrative cooperation through exchange of information on tax matters and in order to authorise the Commission to open negotiations for an Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat direct tax fraud and direct tax evasion and to ensure administrative cooperation through exchange of information on tax matters ( SEC(2009)0899 ),
ob upoštevanju izjave skupine G20, ki je bila podana po vrhovnem srečanju, na temo finančnih trgov in svetovnega gospodarstva v Washingtonu z dne 15. novembra 2008,
having regard to the G-20 declaration issued following its Summit on Financial Markets and the World Economy, held in Washington on 15 November 2008,
ob upoštevanju sklepov predsedstva, podanih po zasedanju Evropskega sveta dne 19. in 20. marca 2009,
having regard to the Presidency conclusions issued following the European Council meeting on 19 and 20 March 2009,
ob upoštevanju izjave skupine G20, podane po vrhunskem srečanju o svetovnem načrtu za gospodarsko oživitev in reformo v Londonu dne 2. aprila 2009,
having regard to the G-20 declaration issued following its Summit on the Global Plan for Recovery and Reform, held in London on 2 April 2009,
ob upoštevanju sklepov Sveta, podanih po srečanjih dne 9. junija in 20. oktobra 2009,
having regard to the Council conclusions issued following its meetings on 9 June 2009 and 20 October 2009,
ob upoštevanju sklepov predsedstva, podanih po zasedanju Evropskega sveta dne 18. in 19. junija 2009,
having regard to the Presidency conclusions issued following the European Council meeting on 18 and 19 June 2009,
ob upoštevanju izjave finančnih ministrov skupine G8 v Lecceju v Italiji dne 13. julija 2009,
having regard to the statement issued by the G-8 Finance Ministers in Lecce, Italy, on 13 July 2009,
ob upoštevanju izjave voditeljev skupine G20, sprejete na srečanju v Pittsburghu 24. in 25. septembra 2009,
having regard to the G-20 Leaders" Statement issued at the meeting held in Pittsburgh on 24 and 25 September 2009,
ob upoštevanju člena 8 Listine Evropske unije o temeljnih pravicah,
having regard to Article 8 of the Charter of Fundamental Rights of the European Union,
(2009), v katerih se med drugim poudarja, da približno tretjina od 700 največjih korporacij Združenega kraljestva v letih 2005 in 2006 ni plačala nobenih davkov, da v ZDA 25 % družb s premoženjem, večjim od 250 milijonov USD, ali prihodkom, večjim od 50 milijonov USD na leto, tudi ni plačalo nobenih davkov med letoma 1998 in 2005, in da največje francoske korporacije plačujejo 8 % davka na realen povprečni dobiček, medtem ko znaša uradna davčna stopnja 33 %,
(2009), which point out, inter alia, that about a third of the 700 biggest UK corporations did not pay any tax in 2005 and 2006, that 25% of those US companies with assets worth more than USD 250 million, or income of more than USD 50 million a year, also failed to pay any tax between 1998 and 2005, and that France's biggest corporations currently pay 8% tax on real average benefits, whereas the official tax rate is 33%,
ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A7-0007/2010 ),
having regard to the report of the Committee on Economic and Monetary Affairs ( A7-0007/2010 ),
ker na ravni EU in mednarodni ravni obstaja soglasje, da dobro upravljanje na področju obdavčitve pomeni preglednost, izmenjavo informacij in pošteno davčno konkurenco,
whereas there is a global consensus at EU and international level that good governance in the field of taxation means transparency, exchange of information and fair tax competition,
ker pomanjkanje dobrega upravljanja pri davčnih vprašanjih spodbuja davčne goljufije in davčne utaje ter ima resne posledice za nacionalne proračune in sisteme virov Evropske unije; ocenjuje se tudi, da se zaradi tega izgubljajo sredstva v višini 2,5 % letnega BDP Evropske unije; ker so poštena podjetja zaradi davčne goljufije v konkurenčno slabšem položaju; ker bi se moralo dobro upravljanje pri davčnih vprašanjih odraziti v tem, da bi imele države članice in države v razvoju na voljo več sredstev za doseganje razvojnih ciljev tisočletja;
whereas a lack of good governance in tax matters encourages tax fraud and tax evasion and has serious consequences for national budgets and the European Union's resource systems, with the cost in the EU estimated to amount to 2.5 % of GDP per annum; whereas honest businesses are at a competitive disadvantage because of tax fraud; whereas good governance in tax matters should result in more resources being made available to the EU Member States and to developing countries in order to achieve the Millennium Development Goals,
ker zaradi globalizacije nastajajo vse večje težave glede boja z davčnimi goljufijami na mednarodni ravni, kar je zlasti prizadelo 27 držav članic Evropske unije z različnimi ureditvami; ker ti dejavniki govorijo odločno v prid okrepitvi mednarodnega sodelovanja v EU in na mednarodni ravni, da se poveča njegova učinkovitost;
whereas globalisation has made it increasingly difficult to combat fiscal fraud at international level, and the 27 EU Member States with their major differences are particularly affected; whereas these factors militate strongly in favour of improving international cooperation within the EU and at international level in order to ensure that it is effective,
ker so izogibanje plačilu davkov in davčne utaje na mednarodni ravni resna ovira za doseganje razvojnih ciljev tisočletja,
whereas tax avoidance and tax evasion at international level constitute a serious obstacle to the achievement of the Millennium Development Goals,
ker je večina večnacionalnih podjetij strukturirana tako, da lahko izkoristijo možnost izogibanja plačilu davkov v različnih jurisdikcijah, v katerih delujejo; ker različna davčna obravnava v različnih jurisdikcijah daje prednost podjetjem, ki so velika, mednarodna ali dobro uveljavljena, pred tistimi, ki so majhna, domača ali nova,
whereas a significant number of multinational companies have been structured so as to take advantage of tax avoidance in the different jurisdictions in which they operate; whereas differential tax treatment in different jurisdictions favours undertakings that are large, international or well-established over those that are small, domestic or new (start-ups),
ker je zmožnost večnacionalnih podjetij, da množično izkoriščajo davčne oaze in središča z ugodnim davčnim sistemom kot del strategije izogibanja plačilu davkov, v nasprotju z načelom poštene konkurence in družbene odgovornosti,
whereas multinational companies" ability to make extensive use of tax havens and offshore centres as part of their tax avoidance strategies conflicts with the principle of fair competition and corporate responsibility,
ker so davčne oaze v nasprotju z načeli solidarnosti, pravičnosti in prerazdelitve; ker v globaliziranem gospodarstvu veliko večnacionalnih podjetij svojo moč izkorišča za to, da prisili vlade, zlasti vlade držav v razvoju, naj znižajo davčne stopnje in nudijo davčne spodbude za privabljanje naložb; ker je v praksi to povzročilo prenos davčnega bremena na delavce in gospodinjstva z nizkimi dohodki ter privedlo do škodljivega zmanjšanja sredstev za javne storitve,
whereas tax havens conflict with the principles of solidarity, justice and redistribution; whereas, in a globalised economy, a significant number of multinational companies use their power to put pressure on governments, particularly those of developing countries, to lower tax rates and provide tax incentives to attract investment; whereas in practice this has shifted the tax burden onto workers and low-income households and forced damaging cutbacks in public services,
ker Svet trenutno obravnava vrsto pomembnih zakonodajnih predlogov o obdavčitvi prihrankov, upravnem sodelovanju in vzajemni pomoči pri izterjavi davkov; ker bo okrepitev dobrega upravljanja na davčnem področju v EU zagotovila politično in moralno podlago, s katero bo mogoče od tretjih držav zahtevati dobro upravljanje na davčnem področju;
whereas the Council is currently dealing with a number of important legislative proposals on the taxation of savings, administrative cooperation and mutual assistance for the recovery of taxes; whereas strengthening good tax governance within the EU will provide a political and moral basis from which to demand good tax governance of third countries,
ker so davčni organi s sprejetjem splošnih načel za preprečevanje izogibanja plačilu davkov pridobili pristojnost, da preučijo, ali je glavni namen posamezne transakcije izogibanje davčnim obveznostim oziroma njihovo zmanjšanje, in da v takem primeru odmerijo dodatni davek za preprečevanje takšnega ravnanja,
whereas the adoption of the General Anti-Avoidance Principles (GAAP) gives tax authorities the power to consider whether the main purpose of a particular transaction is the avoidance or reduction of tax liability and, if so, to levy additional tax in order to counteract such avoidance or reduction,
ker države v razvoju pogosto prav zaradi slabega upravljanja na davčnem področju nimajo legitimnosti ali pooblastil, da bi obdavčile lastne državljane; ker bi morala EU pri oblikovanju politike upravljanja na davčnem področju upoštevati posebne težave, s katerimi se soočajo države v razvoju, in jim ponuditi podporo za njihovo premostitev,
whereas developing countries frequently do not have the legitimacy or authority to tax their own citizens, precisely because of poor tax governance; whereas in formulating its tax governance policy, the EU must take into account the specific problems faced by developing countries and provide support to overcome them,
ker so skupna prizadevanja skupine G-20 in ZN, skupaj s pobudami pod vodstvom OECD, prinesla nekatere obetavne rezultate na področju davčnega upravljanja; ker ti rezultati ne zadostujejo za spoprijem z izzivi, ki jih predstavljajo davčne oaze in središča z ugodnim davčnim sistemom, in jim morajo slediti odločni, učinkoviti in usklajeni ukrepi,
whereas the combined efforts of the G-20 and the UN, together with the efforts made as part of OECD-led initiatives, have produced some promising results in the area of tax governance; whereas those results remain insufficient to cope with the challenges presented by tax havens and offshore centres and must be followed by decisive, effective and consistent action,
ker je po ocenah OECD v davčnih oazah trenutno zbranega skoraj 1.000.000.000.000 USD (bilijon USD) zasebnega kapitala, kar je petkrat več kot pred dvema desetletjema; ker ima več kot milijon podjetij, zlasti v ZDA in v državah članicah EU, registrirane sedeže v državah, v katerih so take davčne oaze,
whereas the OECD currently values private capital accumulated in tax havens at almost USD 1 000 000 000 000 (one billion), a figure five times higher than two decades ago; whereas more than one million companies, particularly in the United States and the EU Member States, have their registered offices in countries in which such tax havens are located,
ker je dokazano, da so finančno krizo delno povzročile nove vrste zapletenih finančnih instrumentov in izvedenih finančnih instrumentov, ki so bili v večjem obsegu vloženi v sklade s sedežem v jurisdikcijah, kjer velja davčna tajnost; ker se v davčnih oazah na primer trguje z zapletenimi finančnimi proizvodi, ki povzročajo finančno nestabilnost, medtem ko so imele številne finančne institucije zunajbilančne obveznosti v davčnih oazah; ker je finančna kriza na splošno prikazala posledice pomanjkanja dobrega upravljanja v novi luči in izpostavila tveganja, povezana z nejasnimi jurisdikcijami,
whereas there is evidence that the financial crisis was driven partly by new types of complex financial instrument and derivative placed, to a large extent, in funds domiciled in secrecy jurisdictions; whereas tax havens host, for example, complex financial products that cause financial instability, and many financial institutions had off-balance-sheet liabilities located in tax havens; whereas overall the financial crisis has shed new light on the consequences of a lack of good governance, highlighting the risks associated with opaque jurisdictions,
ker se v Evropski uniji izterja samo 5% čezmejnih davčnih terjatev;
whereas only 5% of cross-border tax claims are recovered in the European Union,
Priložnost, ki jo je treba zagrabiti
An opportunity that must be seized
odločno obsoja, da davčne oaze vzpodbujajo izogibanje davkom, davčne utaje in beg kapitala ter imajo koristi od tega; zato poziva države članice, naj boj proti davčnim oazam, utaji davkov in nezakonitemu begu kapitala obravnavajo kot prednostno nalogo; poziva EU, naj okrepi prizadevanje in nemudoma sprejme konkretne ukrepe (sankcije) proti davčnim oazam, utaji davkov in nezakonitemu begu kapitala;
Strongly condemns the role played by tax havens in encouraging and profiteering from tax avoidance, tax evasion and capital flight; urges the Member States, therefore, to make the fight against tax havens, tax evasion and illicit capital flight a priority; calls on the EU to step up its action and to take immediate concrete measures – such as sanctions – against tax havens, tax evasion and illicit capital flight;
meni, da je dobro upravljanje na davčnem področju, torej preglednost in izmenjava informacij na vseh ravneh, učinkovito čezmejno sodelovanje in poštena davčna konkurenca, eden ključnih elementov za obnovo svetovnega gospodarstva po finančnem zlomu leta 2008;
Considers good tax governance – understood to mean transparency, exchange of information at all levels, effective cross-border cooperation and fair tax competition – to be a key element in rebuilding the global economy after the 2008 financial collapse;