natgillin/translations-raw huggingface dataset:
Regina Bastos, Edit Bauer, Andrea Češková, Tadeusz Cymański, Edite Estrela, Ilda Figueiredo, Iratxe García Pérez, Zita Gurmai, Mary Honeyball, Teresa Jiménez-Becerril Barrio, Nicole Kiil-Nielsen, Rodi Kraca Cagaropulu (Rodi Kratsa-Tsagaropoulou), Constance Le Grip, Barbara Matera, Elisabeth Morin-Chartier, Siiri Oviir, Antonija Prvanova (Antonyia Parvanova), Raül Romeva i Rueda, Britta Thomsen, Marina Yannakoudakis, Anna Záborská
Regina Bastos, Edit Bauer, Andrea Češková, Tadeusz Cymański, Edite Estrela, Ilda Figueiredo, Iratxe García Pérez, Zita Gurmai, Mary Honeyball, Teresa Jiménez-Becerril Barrio, Nicole Kiil-Nielsen, Rodi Kratsa-Tsagaropoulou, Constance Le Grip, Barbara Matera, Elisabeth Morin-Chartier, Siiri Oviir, Antonyia Parvanova, Raül Romeva i Rueda, Britta Thomsen, Marina Yannakoudakis, Anna Záborská
Izaskun Bilbao Barandica, Jill Evans, Christa Klaß, Kartika Tamara Liotard, Marija Nedelčeva (Mariya Nedelcheva), Katarína Neveďalová, Norica Nicolai, Antigoni Papadopulu (Antigoni Papadopoulou), Joanna Senyszyn
Izaskun Bilbao Barandica, Jill Evans, Christa Klaß, Kartika Tamara Liotard, Mariya Nedelcheva, Katarína Neveďalová, Norica Nicolai, Antigoni Papadopoulou, Joanna Senyszyn
o prihodnosti DDV
on the future of VAT
MNENJE Odbora za proračunski nadzor .............................................................15
OPINION of the Committee on Budgetary Control ........................................15
MNENJE Odbora za notranji trg in varstvo potrošnikov .........................18
OPINION of the Committee on the Internal Market and Consumer Protection 18
MNENJE Odbora za promet in turizem ...................................................................22
OPINION of the Committee on Transport and Tourism ................................22
– ob upoštevanju zelene knjige Evropske komisije o prihodnosti DDV ( KOM(2010)0695 ),
– having regard to the European Commission’s Green Paper on the Future of VAT ( COM(2010)0695 ),
– ob upoštevanju delovnega dokumenta osebja Evropske komisije ( SEC(2010)1455 ),
– having regard to the European Commission’s Staff Working Document ( SEC(2010)1455 ),
– ob upoštevanju „Akta za mala podjetja“ za Evropo (KOM (2008) 394),
– having regard to the ‘Small Business Act’ for Europe ( COM(2008)0394 ),
– ob upoštevanju sporočila Komisije z naslovom „Evropska digitalna agenda“ (KOM(2010) 245),
– having regard to the Commission communication entitled ‘A Digital Agenda for Europe’ ( COM(2010)0245 ),
– ob upoštevanju študije družbe PWC o izvedljivosti alternativnih metod za izboljšanje in poenostavitev pobiranja DDV z uporabo sodobnih tehnologij in/ali finančnih posrednikov,
– having regard to the PWC Study on the feasibility of alternative methods for improving and simplifying the collection of VAT through the means of modern technologies and/or financial intermediaries,
– ob upoštevanju Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost
– having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
– ob upoštevanju smernic OECD glede nevtralnosti sistema DDV,
– having regard to the OECD Guidelines on the Neutrality of VAT,
– ob upoštevanju brošure Evropske komisije z naslovom „Trendi obdavčenja v Evropski uniji“ (izdaja za leto 2010),
– having regard to the EC publication ‘Taxation Trends in the EU’ (2010 Edition),
– ob upoštevanju objave OECD o trendih pri davku na potrošnjo za leto 2010,
– having regard to the OECD Consumption Tax Trends 2010,
– ob upoštevanju poročila Evropskega parlamenta o usklajeni strategiji za izboljšanje boja proti davčnim goljufijam iz leta 2008,
– having regard to the European Parliament report on a coordinated strategy to improve the fight against fiscal fraud from 2008,
– ob upoštevanju posebnega poročila Računskega sodišča št. 8/2007 o upravnem sodelovanju na področju davka na dodano vrednost, skupaj z odgovori Komisije
– having regard to Court of Auditors Special Report No 8/2007 concerning administrative cooperation in the field of value added tax, together with the Commission’s replies
UL C 20, 25.1.2008, str.
OJ C 20 25.1.2008, p.
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve in mnenj Odbora za proračunski nadzor, Odbora za notranji trg in varstvo potrošnikov in Odbora za promet in turizem ( A7-0318/2011 ),
– having regard to the report of the Committee on Economic and Monetary Affairs and the opinions of the Committee on Budgetary Control, the Committee on the Internal Market and Consumer Protection and the Committee on Transport and Tourism ( A7-0318/2011 ),
A. ker naj bi bil sedanji sistem DDV v EU, ki je v veljavi že 17 let, le začasen in naj bi sčasoma prešli na novega; ker je nova pobuda iz zelene knjige Komisije šele začetek postopka, ki bo najverjetneje dolg, težaven in zapleten, njegov uspeh pa bo odvisen od dejanske odločenosti držav članic, da razvijejo enostavnejši, zanesljivejši in učinkovitejši sistem, ki bo bolj pregleden in bo temeljil na tesnem sodelovanju in izmenjavi najboljših praks med državami članicami ob upoštevanju načela subsidiarnosti,
A. whereas the current VAT system in the EU, which has been in place for 17 years, has been described as provisional with an expectation to move to a new system in due course; whereas the new initiative of the Commission's Green Paper is only the beginning of a procedure which is likely to be long, difficult and complex, and whose success will depend on real determination by Member States to develop a ‘simpler, more robust and efficient’ system that is more transparent and is based on close cooperation and exchange of best practices between Member States whilst respecting the principle of subsidiarity,
B. ker je cilj skupnega sistema DDV okrepiti učinkovitost delovanja notranjega trga, ki je ključno orodje za ohranitev konkurenčnosti EU,
B. whereas the aim of a common VAT system is to enhance the efficient functioning of the Internal Market, a crucial tool for the EU to remain competitive,
C. ker mala in srednja podjetja (MSP) v Evropski uniji predstavljajo 99 % vseh podjetij,
C. whereas 99% of all businesses in the European Union are SMEs (small and medium-sized enterprises),
D. ker želi Evropska unija z Aktom za mala podjetja spodbuditi rast malih in srednjih podjetij, da bi se tako izkoristile priložnosti in koristi, ki jih ponuja enotni trg,
D. whereas the European Union is seeking, by means of the ‘Small Business Act’, to help SMEs to grow by taking advantage of the opportunities and benefits offered by the single market,
E. ker v državah članicah obstajajo različni pragovi oprostitve DDV za mala in srednja podjetja in ker ti pragovi veljajo izključno za poslovanje znotraj države,
E. whereas the VAT exemption threshold for SMEs varies from Member State to Member State and applies at national level only,
1. pozdravlja zeleno knjigo Komisije o prenovi in spremembi veljavnega sistema DDV ter se strinja, da mora celovit sistem DDV zmanjšati operativne stroške uporabnikov in upravne stroške organov ter hkrati preprečevati goljufije, ki znatno bremenijo tako javne finance kot potrošnike;
Welcomes the Commission's Green paper on overhauling and reforming the current VAT system, and agrees that a comprehensive VAT system should reduce operational costs for users and administrative charges for authorities while combating fraud, which is a considerable burden on public finances and on consumers;
5. zato poziva države članice, naj še naprej gradijo odnose med nacionalnimi davčnimi organi, temelječe na zaupanju, preglednosti in sodelovanju, ter oblikujejo „davčna partnerstva“ s podjetji kot „neplačanimi pobiralci davkov“ za davčne organe;
Calls therefore upon Member States to continue to build relationships based on trust, transparency and cooperation between national tax administrations, and to build ‘tax partnerships’ with businesses as the ‘unpaid tax collectors’ for tax authorities;
8. poudarja, da je v razpravah o prehodu z neposrednega na posredno obdavčenje pomembno podrobno preučiti posledice za regionalno avtonomijo v državah članicah;
Stresses the importance of looking closely into the consequences for regional autonomy within the Member States when discussing a shift from direct taxation to indirect taxation;
16. ugotavlja, da se je pri čezmejnih transakcijah veljavni sistem DDV odmaknil od začetne zavezanosti držav članic k izvajanju načela države izvora, saj med državami članicami ni bilo dovolj politične podpore za uporabo tega načela;
Notes, with regard to cross-border intra-Community transactions, that the current VAT system has moved away from the initial commitment by Member States to implement the origin principle, due to a lack of political support among Member States to cooperate in order to apply that principle;
18. z vidika trenda zbliževanja splošnih stopenj DDV poziva države članice, naj nadalje omejujejo razpon splošne stopnje; priznava, da je treba državam članicam omogočiti, da lahko same določijo svojo stopnjo DDV zaradi pomembnosti DDV kot proračunskega instrumenta;
In the light of the converging trend of VAT standard rates, calls upon Member States to further narrow the standard-rate band; acknowledges that Member States must be afforded the flexibility to set their own VAT rate in the light of VAT’s importance as a budgetary instrument;
22. poziva države članice, naj tesno sodelujejo z Odborom za DDV, da bi dosegli dogovor o skupni razlagi pravnih izrazov, ki se uporabljajo na tem področju, kar bi po drugi strani pomenilo tudi, da vsi drugi proizvodi in storitve na evropski ravni takšnih pravic nimajo;
Invites the Member States to work closely with the VAT committee to reach an agreement on a common interpretation of the legal terms that are relevant in this context, whereby in reverse this would mean that all other goods and services on a European level would be excluded from such entitlements;
26. odobrava, da je od leta 2010 v EU vzpostavljen nov elektronski sistem vračila DDV; poziva Komisijo, naj najkasneje julija 2012 poroča Parlamentu o rezultatih, prednostih in slabostih novega sistema; poudarja, da je treba nova pravila vedno pregledati, če želimo zagotoviti, da ustrezno ščitijo pred poskusi goljufije;
Welcomes the fact that since 2010 a new electronic VAT refund system has been in place within the EU; calls on the Commission to report to Parliament no later than July 2012 on the results, strengths and weaknesses of the new system; stresses that the new rules must always be reviewed in order to ensure that they provide appropriate protection against attempted fraud;
28. poziva države članice in Komisijo, naj v sodelovanju s podjetji kritično preučijo akcijski načrt Komisije, da zagotovijo uresničitev glavnega cilja agende o boljši pravni ureditvi, in sicer zmanjšanje upravnih bremen za 25 % do leta 2012.
Calls upon Member States and the Commission, working with businesses, to take a critical look at the Commission’s Action Plan in order to ensure that the primary objective of the ‘Better Regulation’ agenda – to reduce administrative burdens by 25 % by 2012 – is met.
Jasno je, da so bili ukrepi iz akcijskega načrta Komisije za DDV z največjimi možnimi učinki v Svetu že sprejeti ali o njih trenutno poteka razprava.
It is clear that the measures in the Commission Action Plan for VAT with the biggest potential impacts have already either been adopted by the Council or are currently under discussion.
Preostali ukrepi bi lahko zmanjšali nekatere upravne obremenitve podjetij v EU, vendar pa koristi morda ne bi bile enake po celotni EU;
The remaining measures may reduce some business administrative burdens in the EU, but the benefits may not be universal across the EU;
32. poziva Komisijo, naj pozorno preuči vprašanje dodatnega zmanjševanja birokracije na področju DDV za nepridobitne organizacije; poudarja, da bi morala v sistemu DDV obstajati višja stopnja prožnosti za države članice, ki želijo sprejeti ambiciozne ukrepe za olajšanje upravnih bremen na področju DDV za te organizacije;
Calls on the Commission to look carefully into the issue of further reducing VAT red tape for non-profit-making organisations; underlines that there should be a higher degree of flexibility in the VAT system for Member States wishing to take ambitious measures in order to ease the VAT administration burden for these organisations;
Učinkovitost pobiranja DDV
Efficiency of VAT collection
35. 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;
38. 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;
Kot opredeljujejo/priporočajo smernice OECD. ) skupaj z modelom potrjenega davčnega zavezanca najobetavnejša modela pobiranja DDV, ki jih obravnava študija Komisije, saj ju nekatere države članice že uspešno izvajajo in dokazano izboljšujeta učinkovitost pobiranja DDV;
As defined/ recommended by the OECD Guidelines. ), combined with the Certified Taxable Person model, are the most promising of the VAT collection models currently being examined by the Commission study, as they are already successfully implemented in some Member States and have proven to increase the efficiency of VAT collection;
Pravni postopek
Legal Process
– kolikor je mogoče, uporabljajo uredbe namesto direktiv, saj te privedejo do takojšnje uskladitve in pravne varnosti;
– using Regulations instead of Directives, as far as possible, as they create immediate harmonisation and legal certainty;
– v nasprotnem primeru Komisiji omogočijo izdajo zbirke skupnih pravil EU na področju DDV v obliki izvedbenih sklepov s soglasjem večine držav članic
– alternatively, allowing the Commission to issue a ‘Common EU VAT Rulebook’ in the form of Implementing Decisions with the consent of the majority of Member States
Kot je predlagala Evropska komisija v sporočilu KOM(97)0325 z dne 25. junija 1997. , kar bi spremenilo vlogo odbora za DDV;
As proposed by the European Commission in COM(97) 325 of 25.6.1997. , changing the role of the VAT Committee;
– na ravni EU začnejo postopek poenostavitve in uskladitve nacionalnega postopka izvajanja, kar bo Komisiji podelilo močnejšo vlogo;
– setting up a process of streamlining and coordinating the national implementation process at EU level, giving a stronger role to the Commission;
– v postopek priprave in izvajanje zakonodaje s področja DDV na splošno pritegnejo zainteresirane strani in podjetja tako na ravni EU kot na nacionalni ravni, zlasti z vključitvijo zunanjih strokovnjakov v odbor za DDV na ravni EU;
– generally involving stakeholders and businesses in the drafting and implementation process for VAT legislation both at EU and national level, and in particular involving external experts in the work of the VAT Committee at EU level;
– pripravljajo celovite in visoko kakovostne ocene učinka, pri čemer v postopek vključujejo tudi podjetja EU, da bi tako podprli zakonodajne predloge;
– producing comprehensive and high-quality impact assessments, with EU businesses involved as part of that process, to support legislative proposals;
– ohranjajo stik s podjetji na nacionalni ravni tako v času pogajanj kot med izvajanjem;
– keeping in touch with businesses at the national level during the negotiations and in the implementation phases;
– uporabljajo uredbe Sveta za podporo direktiv Sveta na področjih, kjer bi to zagotovilo dodatno jasnost;
– using Council Regulations to support Council Directives in areas where this would provide additional clarity;
– zagotovijo odlične, pravočasne in dostopne informacije in smernice o nacionalnih pravilih, tudi na ravni EU, zlasti na področjih, na katerih obravnava ni enotna;
– providing excellent, timely and accessible information and guidance on national rules, including at EU level, particularly in areas where treatment is not uniform;
– izkoristijo priložnosti za uporabo tehnologije za širjenje informacij na ravni EU; delijo zamisli in pristope iz primerov dobre prakse na Forumu EU ali v Odboru za DDV;
– looking to opportunities to use technology to disseminate information on an EU-wide basis; sharing ‘best practice’ ideas and approaches in the EU Forum or VAT Committee;
– vključijo podjetja, morebiti kot zunanje strokovnjake, v podporo vidikom dela Odbora za DDV na ravni EU;
– involving business, possibly in the role of external experts, in support of aspects of the work of the VAT Committee at EU level;
– na splošno povečajo udeležbo podjetij v postopku, s čimer bi uporabili znanje podjetnikov, ki so si to znanje pridobili kot neplačani pobiralci davkov in se vsakodnevno srečujejo s transakcijami znotraj Skupnosti;
– in general terms, increasing the involvement of businesses in the processes, thereby utilising the knowledge they have gained by operating as unpaid tax-collectors and dealing with intra-community transactions on a daily basis;
Davek na dodano vrednost (DDV) je glavni vir prihodka nacionalnih proračunov držav članic.
Value added tax (VAT) constitutes a major source of revenue for national budgets of the Member States.
Sistem DDV, temelječ na zakonodaji, ki je sprejeta na evropski ravni in se izvaja na nacionalni ravni, ima številne pomanjkljivosti, zaradi katerih ni povsem učinkovit in skladen z zahtevami dejanskega enotnega trga.
The VAT system, which is based on legislation adopted at European level and applied at national level, suffers from numerous shortcomings which do not make it fully efficient and compatible with the requirements of a true single market.
Komisija je 1. decembra 2010 objavila zeleno knjigo o prihodnosti sistema DDV.
On 01.12.2010 the Commission launched a Green Paper on the Future of VAT.
Cilj zelene knjige je sprožiti široko razpravo z vsemi zainteresiranimi stranmi glede ocene trenutnega sistema DDV in možnih načinov za okrepitev njegove skladnosti z enotnim trgom in povečanje zmogljivosti za pridobivanje prihodkov ob hkratnem zmanjšanju stroškov zagotavljanja skladnosti s predpisi.
The aim of the Green Paper is to generate a broad based debate with all the stakeholders on the evaluation of the current VAT system and the possible ways forward to strengthening its coherence with the single market and its capacity as a revenue raiser whilst reducing the cost of compliance.
Zelena knjiga pokriva zlasti obravnavo čezmejnih dobav in drugih ključnih vprašanj v zvezi z davčno nevtralnostjo, stopnjo usklajenosti, ki jo zahteva enotni trg, in odpravljanjem birokracije ob hkratnem zagotavljanju prihodkov držav članic.
The Green Paper covers in particular the treatment of cross border supplies, as well as other key issues addressing tax neutrality, the degree of harmonisation required in the single market and reducing "red tape" whilst ensuring VAT revenues for Member States.
Poročevalec se želi v okviru omejitev tega poročila osredotočiti na štiri vidike DDV, ki odsevajo vprašanja, s katerimi se je pri posvetovanju soočila Komisija in so jih izpostavile tudi zainteresirane strani.
Your rapporteur intends to address within the restricted limits of his report the following four aspects of VAT, reflecting the issues considered by the Commission’s consultation and raised by stakeholders.
Zasnova sistema DDV
VAT design
Skladno s preteklimi zakonodajnimi resolucijami Evropskega parlamenta poročevalec podpira namero Komisije o prehodu na sistem DDV s široko osnovo, kot ga opredeljuje OECD.
In line with past legislative resolutions of the European Parliament, your rapporteur supports the Commission ’ s intention to move towards a ‘ broad based ’ VAT system as defined by the OECD.
Ta bi moral vključevati rešitev težave glede odbitkov vstopnega DDV v zvezi z domačo proizvodnjo v primerjavi z zunanjim izvajanjem, kot tudi težave „prikritega“ DDV v oskrbovalnih verigah, kjer oproščena podjetja oskrbujejo podjetja, ki odvajajo DDV.
This should include solving the problem of input VAT-deduction relating to in-house production vs. outsourcing as well as solving the issue of "hidden" VAT in supply chains, where exempted businesses supplies to VAT-able businesses.
Poročevalec opozarja tudi, da je ena od ključnih lastnosti DDV načelo nevtralnosti.
Your rapporteur also recalls that one of the key features of VAT is the principle of neutrality.
Ker je DDV davek, ki bremeni končno potrošnjo, podjetja ne bi smela nositi bremena DDV.
Due to the fact that VAT is a final consumption tax, businesses should not bear the burden of the VAT.
Države članice morajo zato zagotoviti, da se načeloma obdavčujejo vsi gospodarski posli ter da za podobno blago in storitve velja podobna obravnava z vidika DDV.
Therefore Member States need to ensure that in principle all commercial transactions should be taxed and similar goods and services should be subjected to similar VAT treatment.
Kar zadeva čezmejne posle znotraj Skupnosti, se poročevalec strinja z oceno Komisije, nekaterih držav članic ter številnih zainteresiranih strani in strokovnjakov s področja DDV, da načelo države izvora, za katerega so se odločile države članice in sta ga v preteklosti podpirala tako Evropska komisija kot Parlament, ni uresničljivo zlasti zaradi pomanjkanja politične podpore med državami članicami.
With regard to cross-border intra-Community transactions, your rapporteur shares the assessment of the Commission, some Member States and many VAT practitioners and stakeholders that the country of origin principle, to which Member States had committed themselves, and which has been supported in the past by both the Commission and the European Parliament, is not realizable, primarily due to a lack of political support among Member States.
Zato se poročevalec strinja s pobudo Komisije, da je treba priznati trenutno stanje in preiti na načelo namembne države.
Therefore your rapporteur is in agreement with the Commission ’ s initiative to recognise the status quo and move towards a destination principle.
Sistem DDV, ki bi temeljil na kraju, v katerem ima stranka sedež, tako za blago kot za storitve, se zdi obetavna možnost, ki jo je treba dodatno preučiti in analizirati.
A VAT system based on the place of establishment of the customer, for both goods and services, appears to be a promising route that requires further study and analysis.
To odločitev je treba pospremiti tudi z uvedbo učinkovitih mehanizmov „vse na enem mestu“ s strani držav članic, da bi se izognili večkratnim registracijam za namene DDV, povišanim stroškom zagotavljanja skladnosti s predpisi in negativnim učinkom glede denarnih tokov za podjetja z mednarodnim poslovanjem.
This needs to be accompanied by the introduction of well-functioning one-stop shops ( OSS ) by Member States, in order to avoid multiple VAT registrations, increased compliance costs and negative cash flow effects for internationally operating businesses.
Dobro delujoči mehanizmi „vse na enem mestu“ so ključni element sistema DDV, ki temelji na namembni državi.
Well functioning OSS are vital and the essential element for a destination-based VAT system.
Zmanjšanje birokracije
Reducing Red Tape
Poročevalec se želi osredotočiti na to, da bi določili področja, kjer je mogoče zmanjšati birokracijo in zlasti, kjer bi lahko v kratkem času do „hitre zmage“ prišli tako podjetja kot davčni organi brez korenitih sprememb trenutnega sistema.
Your rapporteur wishes to focus on this point, to identify areas where red tape could be easily reduced, and particularly where there could be ‘quick wins’ for both business and tax authorities in the short-term, without fundamental changes to the current system.