natgillin/translations-raw huggingface dataset:
Ukrepi, ki so omenjeni v poročilu, vključujejo:
The measures that have been suggested in the report include:
§ odpravo letnih napovedi DDV in izdelave seznama pridobitev znotraj EU;
§ Abolishing the annual summarising of VAT returns and intra-EU acquisition listings
§ zmanjšanje pogostosti napovedi DDV;
§ Reducing the frequency of the periodic VAT returns
§ poenostavitev dokazil za oprostitev DDV ob izvozu;
§ Simplifying the proof required for the VAT export exemptions
§ ukinitev ničelnih prodajnih seznamov znotraj EU;
§ Abolishing ‘ nil ’ intra-EU sales listings
§ povečanje uporabe rešitev na področju e-uprave, zlasti za elektronsko posredovanje napovedi DDV in seznamov;
§ Increasing the use of e-government solutions, in particular for the electronic submission of VAT returns and lists
§ ukinitev denarnih kazni in plačila obresti za DDV zaradi napak v obliki, če posamezna pravna oseba zadevni državi članici ni povzročila izpada prihodkov od DDV;
§ Abolishing interest and penalty payments on VAT related to errors of form if the individual legal entity has not caused the Member State in question to suffer any shortfall in VAT revenue
§ uvedba standardnega evropskega računa na podlagi jezikovno nevtralne predloge.
§ Introduce a Standard European Invoice based on a linguistically neutral template.
Poročevalec vabi kolege, da še nadalje prispevajo k predlaganim ukrepom v tem razdelku.
Your rapporteur invites colleagues to further contribute to this section.
Komisija je naročila obsežno študijo, ki obravnava več možnih načinov pobiranja DDV, da bi izboljšali učinkovitost in zmanjšali možnosti goljufij na področju DDV.
The Commission has undertaken an extensive study, looking at several potential collection methods of VAT, to improve efficiency and reduce VAT fraud.
Študija natančneje obravnava štiri načine pobiranja davka:
The study examines specifically 4 collection methods in more detail:
Model deljenega plačila
The split payment model
Pri modelu deljenega plačila stranka plača DDV na blokiran bančni račun za DDV, ki ga lahko uporablja le dobavitelj za plačilo DDV svojim dobaviteljem na blokiran bančni račun za DDV.
The split payment model is a model in which the purchaser pays the VAT to a blocked VAT bank account which can only be used by the supplier for paying VAT to his suppliers’ blocked VAT bank account.
Tako bi zbran DDV že v zgodnji fazi postopka zbiranja fizično prenesli na blokiran bančni račun za DDV pri banki davčnih organov.
Thus in an early stage of the VAT collection process, the VAT collected is physically transferred to a blocked VAT bank account with the tax authorities’ bank.
Ta model davčnim organom omogoča nadzor in blokiranje sredstev na bančni računih za DDV ter onemogoča davčnim zavezancem, ki prejmejo plačilo DDV, da bi izginili in se izognili plačilu.
This model allows the tax authorities to monitor and block funds on the VAT bank accounts and prevent taxable persons from disappearing with VAT funds paid to them.
Model centralne zbirke podatkov za spremljanje DDV
The central VAT monitoring database model
Ta model lahko deluje le, če se za vse transakcije B2B uvede obvezna uporaba elektronskih računov in če davčni organi dejavno zbirajo podatke iz elektronsko izdanih računov.
This model can only work if e-invoicing is made obligatory for B2B transactions and if the data contained in e-invoices is actively collected by the tax authorities.
Glavni strošek tega modela je naložba davčnih zavezancev, da preidejo od izdajanja papirnih računov k elektronskemu izdajanju računov.
The main cost component of this model is the investment by taxable persons to change from paper invoicing to e-invoicing.
Dodatni operativni stroški bi vključevali tudi stroške prenosa podatkov v centralno zbirko podatkov ter stroške, ki bi jih davčni organi imeli z vzdrževanjem in rudarjenjem velikih količin podatkov.
Additional operational costs will include the cost of the data transfers to the central VAT monitoring database and the cost of maintaining and mining large volumes of data by the tax authorities.
Model skladišča podatkov
The data warehouse model
Pri tem modelu računovodski sistem podjetja, ki mora odvajati DDV, ustvari standardni revizijski dokument, podatki iz tega dokumenta pa se shranijo v skladišču podatkov, do katerega imajo dostop davčni organi.
In this model, the VAT-liable business' accounting system generates a standard audit file for tax and the data in that file needs to be stored in a data warehouse that can be accessed by the tax authority.
Ta model (deloma) že uporabljajo v nekaterih državah članicah.
This model has already (partially) been implemented in some Member States.
Uporaba, oblika in potrebni elementi podatkov so opredeljeni v smernicah OECD.
The use, format and data elements have been defined in OECD Guidance.
Izkušnje v teh državah članicah kažejo, da je naložba nizka, saj večina ponudnikov računovodskih programov svoje aplikacije prilagodi skladno z zahtevo po oblikovanju standardnega revizijskega dokumenta v davčne namene.
Experience in these Member States shows that the investment is limited, as most suppliers of accounting software adapt their applications to comply with the requirement of generating a standard audit file for tax purposes.
Vseeno pa bi oblikovanje skladišč podatkov za vsakega davčnega zavezanca predstavljalo obsežno naložbo.
Implementing data warehouses by each taxable person would, however, require a large-scale investment.
Model potrjenega davčnega zavezanca
The certified taxable person model
Pri tem modelu mora davčni zavezanec izpolnjevati zahteve za potrditev in vzpostaviti sistem notranjega nadzora.
Under this model, the taxable person needs to comply with the requirements for certification and set up an internal control system.
Model zahteva omejeno naložbo davčnih zavezancev, katerih računovodske sisteme za DDV so davčni organi potrdili in dovolili in/ali so že skladni z drugo zakonodajo, ki nalaga podobne zahteve, kot je ameriški zakon Sarbanes-Oxley.
The model requires limited investment for taxable persons whose VAT accounting systems have been approved and authorised by the tax authorities and/or that already comply with other legislation that poses similar requirements, such as Sarbanes-Oxley.
Prednost tega modela je dodatno zagotovilo, da davčni zavezanci uporabljajo skladne sisteme, kar pomeni, da se zmanjša stopnja tveganja.
The benefit of the model is additional assurance that taxable persons use compliant systems and that the risk level diminishes.
To omogoča usmeritev revizijskih prizadevanj na skupine davčnih zavezancev, ki predstavljajo višje tveganje.
This could offer opportunities to target audit efforts on segments of taxable persons that pose a higher risk.
Koristi z vidika zmanjšanja primanjkljaja DDV so manjše kot pri drugih modelih.
The benefit in terms of reduction of the VAT Gap is lower than in the other models.
Poročevalec meni, da je razprava o načinih pobiranja DDV v tem trenutku drugotnega pomena glede na reševanje temeljnih pomanjkljivosti in težav v zvezi z veljavnimi pravili in postopki ter zlasti glede na pomanjkanje usklajenosti.
Your rapporteur considers that the discussion on VAT collection methods is, at this stage, secondary to solving the underlying shortcomings and problems inherent in the current rules and procedures, and in particular, the lack of harmonisation.
Vseeno pa je prepričan, da sta med vsemi preučenimi modeli zbiranja DDV omejeni model skladišča podatkov (s standardnim revizijskim dokumentom) skupaj z modelom potrjenega davčnega zavezanca najbolj obetavna modela pobiranja DDV, saj ju nekatere države članice že uspešno izvajajo in dokazano izboljšujeta učinkovitost pobiranja DDV z nizkimi upravnimi obremenitvami za podjetja.
However, your rapporteur considers that out of the VAT collection models currently examined, the limited Data Warehouse Model (with a Standard Audit File), combined with the Certified Taxable Person model are the most promising, as they are already been successfully implemented in some Member States and have proven to increase the efficiency of VAT collection with limited administrative burden for businesses.
Kar zadeva pravni postopek, poročevalec meni, da je ključnega pomena povečati preglednost postopka sprejemanja odločitev in okrepiti sodelovanje med Komisijo, državami članicami in podjetji.
With regards to the legal process, your rapporteur feels that it is crucial to increase transparency of decision-making processes and enhance cooperation between the Commission, Member States and businesses.
Poročevalec je prepričan, da je bolje dati prednost uredbam pred direktivami, ko je to mogoče.
Your rapporteur considers that Regulations should be preferred to Directives, when this is possible.
Uredbe povzročijo takojšnjo uskladitev, zmanjšajo možnost različnih razlag in tako ustvarijo ozračje pravne varnosti, ki je bistvena za uspešen razvoj podjetij.
Regulations create immediate harmonization, reduce the possibility of divergent interpretations and thus generate a climate of legal certainty which is crucial for businesses to thrive.
Pri oblikovanju in izvajanju zakonodaje s področja DDV se je treba posvetovati in povezati z zainteresiranimi stranmi in podjetji, tako na evropski kot na nacionalni ravni, da se zagotovi usklajeno izvajanje v celotni EU in vzpostavi pravna varnost.
Stakeholders and businesses should be consulted and involved in the drafting and implementation of VAT legislation, both at EU and national level, to ensure harmonised implementation across the EU and create legal certainty.
1. pozdravlja namero Komisije, da bo oblikovala celovit sistem za DDV, ki bo odpravil pomanjkljivosti sedanjega sistema z vidika zaščite pred goljufijami, bo dovolj trden, da bo kljuboval goljufijam, ki EU-27 vsako leto v povprečju stanejo od 80 do 100 milijard evrov, ter bo prispeval k večji konkurenčnosti in preglednosti podjetij iz EU;
Welcomes the Commission’s aim to achieve a comprehensive VAT system that remedies the deficiencies of the current system in terms of protection against fraud, is solid enough to resist attacks of fraud, of which the estimated annual cost for the EU27 is around 80 to 100 billion euro, and helps to make EU firms more competitive and transparent;
3. poudarja, da je za zagotovitev učinkovitih čezmejnih preiskav in pravnega pregona takih goljufij v zakonodaji EU potrebna celovita in enotna opredelitev sheme goljufij na področju DDV ali davčnega vrtiljaka, najpogosteje uporabljene goljufije na področju DDV, in usklajene upravne kazni;
In order to establish effective cross-border investigations on, and juridical persecution of, such fraud, stresses the importance of having a comprehensive and uniform definition in EU legislation of a VAT-fraudulent scheme or VAT carousel, the most widely used form of VAT fraud, as well as harmonised administrative penalties;
6. poziva Komisijo, naj predlaga poenostavitev in konsolidacijo zakonodaje Skupnosti za preprečevanje goljufije in naj obravnava šibke točke pri sodelovanju med Komisijo in državami članicami v okviru tega procesa;
Calls on the Commission to propose a simplification and consolidation of Community anti-fraud legislation, and to address the weaknesses in cooperation between the Commission and the Member States in the framework of this process;
11. poziva Komisijo, naj preuči možnost zakonodajnega predloga za zatiranje davčnih vrtiljakov pri izvoru, in sicer z vseevropskim mehanizmom obrnjene davčne obveznosti, ki bo učinkovit, obenem pa bi pomenil upravno poenostavitev za proizvajale in trgovce; zato poziva Komisijo, naj oblikuje zakonodajne predloge za mehanizem obrnjene davčne obveznosti za šest najobčutljivejših sektorjev: avdio in video oprema, hrana in pijača, računalniška strojna oprema in mikroprocesorji ter pripomočki, mobilni telefoni in pripomočki, tekstil in avtomobili; poziva, naj bo spoprijem z goljufijami na področju DDV v okviru Evropskega sistema trgovanja z emisijami učinkovitejši;
Urges the Commission to consider legislative proposals that would tackle VAT carousels at root level by introducing an EU-wide mechanism of reverse charge of VAT, which, besides being an effective anti-fraud measure, would also mean an administrative simplification for producers and traders; calls on the Commission, therefore, to come forward with legislative proposals to establish a reverse charge mechanism for the six most sensitive sectors: audio and video equipment, food and beverages, computer hardware, microprocessors and accessories, mobile telephones and accessories, textiles and automobiles; urges that VAT fraud within the EU Emission Trading System be effectively tackled;
Jean-Pierre Audy, Inés Ayala Sender, Zigmantas Balčytis, Andrea Cozzolino, Tamás Deutsch, Martin Ehrenhauser, Jens Geier, Gerben-Jan Gerbrandy, Ingeborg Gräßle, Ilijana Ivanova (Iliana Ivanova), Bogusław Liberadzki, Monica Luisa Macovei, Aldo Patriciello, Crescenzio Rivellini, Paul Rübig, Teodoros Skilakakis (Theodoros Skylakakis), Bart Staes, Søren Bo Søndergaard
Jean-Pierre Audy, Inés Ayala Sender, Zigmantas Balčytis, Andrea Cozzolino, Tamás Deutsch, Martin Ehrenhauser, Jens Geier, Gerben-Jan Gerbrandy, Ingeborg Gräßle, Iliana Ivanova, Bogusław Liberadzki, Monica Luisa Macovei, Aldo Patriciello, Crescenzio Rivellini, Paul Rübig, Theodoros Skylakakis, Bart Staes, Søren Bo Søndergaard
Pripravljavka mnenja: Iliana Ivanova
Rapporteur: Iliana Ivanova
4. poziva Komisijo, naj pripravi predloge za rešitev problema goljufij na področju DDV, ne da bi ogrozila pravilno delovanje notranjega trga ali davčno suverenost držav članic;
Asks the Commission to come up with proposals to solve the problem of VAT fraud without undermining the proper functioning of the internal market or the fiscal sovereignty of the Member States;
7. poziva Komisijo, naj razmisli o uvedbi standardnih informacij za račune v vseh jezikih EU, ki bi podjetjem pomagale in pomenile znatno dodano vrednost za notranji trg;
Asks the Commission to consider introducing standardised information for invoices in all EU languages, which would help businesses and represent significant added value for the internal market;
9. poudarja pomen enotnega pristopa, kar zadeva veljavne pragove za oprostitev DDV v okviru posebnega sistema za mala podjetja, da bi se izognili razdrobitvi; meni, da je treba preučiti možnost vključitve čezmejnih dobav v ta poseben sistem, da bi tako bolj upoštevali enotni trg;
Highlights the importance of a uniform approach with regard to the applicable thresholds for VAT exemption under the special scheme for small businesses, in order to avoid fragmentation; considers that the possibility of covering cross-border supplies under this special scheme should be examined in order to take better account of the single market;
14. poziva, naj se preučijo in analizirajo obstoječe možnosti za uskladitev DDV v čezmejnem elektronskem trgovanju znotraj EU ter za zmanjšanje in oprostitve plačila tega davka, da bi lahko evropska podjetja izkoristila vse možnosti, ki jih nudi elektronsko trgovanje;
Calls for studies and analyses into the possibilities that exist for aligning VAT in cross-border e-commerce transactions within the EU, and for reductions and exemptions regarding payment of this tax, so that European businesses can benefit from the full potential offered by e-commerce;
16. meni, da bi morale biti stopnje DDV za kulturne dobrine enake, ne glede na način prodaje (prek spleta ali drugače); meni, da bi takšna uskladitev prispevala k razvoju e-trgovine in zagotovila enake kulturne in izobraževalne koristi za potrošnike ter spodbudila razvoj rastočega digitalnega sektorja;
Takes the view that the VAT rates for cultural goods should be the same, regardless of the method of selling them (online or offline); considers that such an alignment would contribute to the development of e-commerce and would provide the same cultural and educational benefits for consumers by promoting the development of the booming digital sector;
21. meni, da bi bila uredba bolj učinkovit zakonodajni instrument kot direktiva za zagotovitev boljšega in bolj usklajenega izvajanja pravil DDV, kar bi tudi zmanjšalo tveganje za dvojno obdavčenje ali neobdavčenje.
Considers that a regulation rather than a directive would be a more efficient legal instrument to ensure better and more consistent application of VAT rules, which would also lower the risk of double taxation or non-taxation;
Pablo Arias Echeverría, Adam Bielan, Lara Comi, Anna Maria Corazza Bildt, António Fernando Correia De Campos, Jürgen Creutzmann, Christian Engström, Małgorzata Handzlik, Malcolm Harbour, Iliana Ivanova, Philippe Juvin, Sandra Kalniete, Edvard Kožušník, Kurt Lechner, Toine Manders, Hans-Peter Mayer, Gianni Pittella, Phil Prendergast, Robert Rochefort, Zuzana Roithová, Heide Rühle, Matteo Salvini, Christel Schaldemose, Andreas Schwab, Catherine Stihler, Róża grofica Thun und Hohenstein, Kiriakos Triantafilidis (Kyriacos Triantaphyllides), Emilie Turunen, Bernadette Vergnaud, Barbara Weiler
Pablo Arias Echeverría, Adam Bielan, Lara Comi, Anna Maria Corazza Bildt, António Fernando Correia De Campos, Jürgen Creutzmann, Christian Engström, Małgorzata Handzlik, Malcolm Harbour, Iliana Ivanova, Philippe Juvin, Sandra Kalniete, Edvard Kožušník, Kurt Lechner, Toine Manders, Hans-Peter Mayer, Gianni Pittella, Phil Prendergast, Robert Rochefort, Zuzana Roithová, Heide Rühle, Matteo Salvini, Christel Schaldemose, Andreas Schwab, Catherine Stihler, Róża Gräfin von Thun und Hohenstein, Kyriacos Triantaphyllides, Emilie Turunen, Bernadette Vergnaud, Barbara Weiler
4. poziva k usklajenemu standardu ali zmanjšani stopnji DDV za vse čezmejne prevoze znotraj EU, ne glede na vrsto prevoza, in k usklajeni ureditvi oprostitev DDV;
Calls for a harmonised standard or reduced VAT rate for all intra-EU cross-border travel regardless of the mode of transport, and for harmonised rules on VAT deductability;
10. opozarja na možnost, da bi postopoma uskladili znižano stopnjo DDV na turistične storitve med državami članicami kot pogoj za pregledno konkurenco med turističnimi podjetji v EU ter do tretjih držav;
Highlights the opportunity this presents gradually to introduce a harmonised reduced VAT rate on tourism services throughout the Member States as a necessary condition for transparent competition between tourist companies within the EU and with non-EU countries;
o predlogu uredbe Evropskega parlamenta in Sveta o posebnih ukrepih za kmetijstvo v korist manjših egejskih otokov
on the proposal for a regulation of the European Parliament and of the Council laying down specific measures for agriculture in favour of the smaller Aegean islands
– ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2010)0767 ),
– having regard to the Commission proposal to Parliament and the Council ( COM(2010)0767 ),
– ob upoštevanju člena 294(2) in členov 42 ter 43(2) Pogodbe o delovanju Evropske unije, na podlagi katerih je Komisija podala predlog Parlamentu ( C7-0003/2011 ),
– having regard to Article 294(2) and Article 42 and Article 43(2) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament ( C7-0003/2011 ),
– ob upoštevanju poročila Odbora za kmetijstvo in razvoj podeželja ( A7-0319/2011 ),
– having regard to the report of the Committee on Agriculture and Rural Development ( A7-0319/2011 ),
(4) Za boljše uresničevanje ciljev režima za podporo manjšim egejskim otokom mora program podpore vsebovati ukrepe, ki zagotavljajo preskrbo s kmetijskimi proizvodi ter ohranitev in razvoj lokalne kmetijske proizvodnje.
(4) In order to achieve the objectives of the scheme promoting the smaller Aegean islands more effectively, the support programme must include measures which ensure the supply of agricultural products and the preservation and development of local agricultural production.
Treba je približati raven načrtovanja programov ter načrtno uporabljati partnerski pristop med Komisijo in državo članico.
The level of programming needs to be harmonised and the policy of partnership between the Commission and the Member State needs to become systematic.
Komisija bi morala pri pripravi programov podpore prispevati z izmenjavo primerov dobre prakse in določitvijo usklajenih okvirnih kazalnikov za spremljanje izvajanja teh programov.
The Commission is to contribute to the drawing up of aid programmes through the exchange of good practices and by establishing harmonised framework indicators to monitor the implementation of the programmes.
(5) Na podlagi načela subsidiarnosti in za zagotovitev prožnosti, kar je temelj pristopa k oblikovanju programa za režim podpore manjšim egejskim otokom, lahko organi, ki jih imenuje Grčija, predlagajo spremembe k programu zaradi prilagoditve dejanskim potrebam teh otokov.
(5) In keeping with the principle of subsidiarity and in order to ensure flexibility, two principles which form the basis of the programming approach adopted for the scheme promoting the smaller Aegean islands, the authorities appointed by Greece may propose amendments to the programme to bring it into line with the reality of the situation on these islands.
Tudi postopki za spremembe programa morajo biti prilagojeni glede na pomembnost posameznih vrst sprememb.
Also in keeping with this approach, the procedure for amending the programme must be adapted to reflect the level of relevance of each type of amendment.
V zvezi s tem bi bilo treba spodbujati pomembnejše sodelovanje pristojnih lokalnih in regionalnih organov.
To this end , encouragement should be given for more significant involvement on the part of the competent local and regional authorities.
Spodbujati bi bilo treba večje sodelovanje egejskih lokalnih in regionalnih organov pri spreminjanju in prilagajanju programa v skladu s potrebami in zahtevami kmetov na otokih.
Encouragement should be given for more significant involvement on the part of the Aegean local and regional authorities to amend and adapt the programme in line with the needs and requirements of farm workers living in the islands.
(7) Težave, s katerimi se soočajo manjši egejski otoki, so še večje zaradi same majhnosti otokov.
(7) The problems experienced by the smaller Aegean islands are accentuated by the small size of the islands.
Da bi zagotovili učinkovitost predvidenih ukrepov, naj se ti uporabljajo le za male otoke.
In order to guarantee the effectiveness of the measures envisaged, such measures should only apply to small islands .
Da bi zagotovili učinkovitost predvidenih ukrepov, naj se ti uporabljajo za vse egejske otoke razen Kreto in Evio .
In order to guarantee the effectiveness of the measures envisaged, such measures should apply to all Aegean islands except for Crete and E via .
Treba bi bilo pojasniti, da se morajo ti specifični ukrepi uporabljati za vse egejske otoke razen Krete in Evie, ki sta izvzeta zaradi svoje velikosti.
It should be made clear that these specific measures should apply to all Aegean islands with the exception of Crete and Evia, which are exempt because of their large size.
(8) Da bi dosegli nižje cene na manjših egejskih otokih in ublažili dodatne stroške zaradi njihove odročnosti in otoške lege ter hkrati ohranili konkurenčnost proizvodov Unije, je treba dodeliti pomoč za preskrbo manjših egejskih otokov s proizvodi Unije.
(8) In order to achieve the goal of lowering prices in the smaller Aegean islands and mitigating the additional costs of their remoteness and insularity while maintaining the competitiveness of EU products, aid should be granted for the supply of EU products to the smaller Aegean islands.
Pri takšni pomoči je treba upoštevati dodatne stroške prevoza na manjše egejske otoke, pri kmetijskih vložkih in proizvodih, namenjenih za predelavo, pa dodatne stroške zaradi otoške lege in omejene površine.
Such aid should take account of the additional cost of transport to the smaller Aegean islands and, in the case of agricultural inputs and products intended for processing, the additional costs of insularity and small size.