natgillin/translations-raw huggingface dataset:
ker znižanje stroškov, ki pravnim osebam nastajajo zaradi različnih nacionalnih davčnih zakonodaj, preglednost pravil, odprava davčnih ovir, ki otežujejo čezmejne dejavnosti in oblikovanje enakih pogojev za podjetja EU, ki delujejo na notranjem trgu, lahko privedejo do velikih gospodarskih koristi EU zaradi dinamičnega poslovnega okolja,
whereas the reduction of compliance costs as regards differing national corporate tax laws, the transparency of rules, the removal of tax barriers hampering cross-border activities and the creation of a level playing-field for EU undertakings operating in the internal market may lead to EU-wide economic gains by way of a dynamic corporate environment,
ker ustrezno usklajevanje davčnih stopenj na ravni EU, ki jih ne poskuša poenotiti, prispeva k izogibanju izkrivljanja konkurence in ustvari koristi, ki jih lahko v širšem obsegu izkoristijo podjetja, zaposleni v podjetjih, potrošniki, države članice in državljani,
whereas an appropriate EU-level tax coordination that does not attempt to harmonise tax rates can contribute to avoiding distortions of competition and can generatebenefits that can be widely shared between undertakings, their employees and consumers, Member States and citizens,
ker doseganje ciljev lizbonske strategije zahteva večje usklajevanje fiskalne politike v državah članicah,
whereas achieving the Lisbon Strategy objectives necessitates the increasing coordination of Member States' fiscal policy,
ker so v preteklosti države članice poskušale usklajevati svoje davčne režime s številnimi dvostranskimi davčnimi sporazumi, ki niso obravnavali vseh vprašanj, na primer čezmejnih davčnih olajšav zaradi izgube; ker je znotraj Evropske unije dvostranski pristop manj učinkovit in privede do manjših doslednosti kot večstranski in usklajen pristop; ker je skupni pristop EU h konsolidirani davčni osnovi za pravne osebe – kot je pristop skupne konsolidirane davčne osnove za pravne osebe – najprimernejša rešitev za čezmejno izravnavo izgub in dobičkov na notranjem trgu in bo privedel do večje preglednosti, naložb in konkurenčnosti,
whereas Member States have traditionally tried to coordinate their tax regimes through an extensive network of bilateral tax treaties that do not fully cover issues such as cross-border loss relief; whereas, within the European Union, the bilateral approach is less efficient and leads to less consistency than a multilateral and coordinated approach; whereas a common EU approach on a consolidated corporate tax base - such as the CCCTB proposal - is the most appropriate solution for the cross-border offsetting of losses and profits within the internal market and will lead to greater transparency, investment and competitiveness,
ker države članice uporabljajo različna pravila o dodelitvi davčnih olajšav zaradi izgub za podružnice, odvisne družbe in gospodarske subjekte poslovnih skupin in s tem prispevajo k izkrivljanju poslovnih odločitev in podjetniških politik na notranjem trgu, ki imajo posledice za njihove dolgoročne industrijske strategije in davčne prihodke,
whereas Member States implement different rules on granting tax relief for losses incurred by branches, subsidiaries and entities of corporate groups thereby distorting business decisions and investment policies in the internal market with consequences in terms of their appropriate long-term industrial strategies and tax revenues,
ker so v okviru skoraj vseh davčnih sistemov v Evropski uniji dobički in izgube obdavčeni asimetrično, z drugimi besedami, dobički se obdavčijo za davčno leto, v katerem se zaslužijo, davčna vrednost izgube pa se družbi ne povrne samodejno takrat, ko je nastala; ker novejša sodna praksa Sodišča Evropskih skupnosti neustrezno obravnava ta časovni vidik ter njegov pomen za vse večje čezmejne naložbe v Evropski uniji,
whereas virtually all tax systems in the European Union tax profits and losses asymmetrically, in other words, profits are taxed for the year in which they are earned but the tax value of a loss is not refunded automatically to the company at the time when it is incurred; whereas the recent case law of the Court of Justice does not properly analyse that time factor and its importance as regards increasing cross-border investments in the European Union,
ker bi bilo izvajanje režima čezmejne davčne olajšave zaradi izgub enakovredno odrekanju davka na dobiček v nekaterih državah članicah brez določenih pravnih zagotovil,
whereas the implementation of a cross-border tax-relief regime on losses would be tantamount to waiving corporate tax revenues in certain Member States without certain legal assurances,
ker se bodo izgube domačih podružnic samodejno upoštevale pri neto rezultatu matične družbe, medtem ko so razmere manj jasne v primeru izgub podružnic v tujini, prav tako v zvezi z domačimi in tujimi člani poslovnih skupin,
whereas losses by domestic branches will automatically be taken into account in the net result of the parent company, but the situation is less clear-cut for losses incurred by foreign branches, as well as domestic and foreign members of a group,
ker odsotnost čezmejnih davčnih olajšav zaradi izgube ovira vstop na nekatere trge in spodbuja ustanovitev podjetij v velikih državah članicah, kjer je obseg domačega trga dovolj velik in omogoča absorpcijo možnih izgub,
whereas the absence of cross-border loss relief constitutes a barrier to entering some markets, favouring establishment in large Member States where the size of the home market is sufficient to help absorb possible losses,
ker so opisane razmere neugodne za mala in srednja podjetja, ki imajo pogosto na začetku izgubo ter manj možnosti za uresničitev naložb v tujini zaradi negotovosti v zvezi z davčnimi olajšavami zaradi izgube,
whereas the situation described puts small and medium-sized enterprises (SMEs) at a disadvantage because they are less able to carry out cross-border investments amid uncertainty over loss relief and frequently incur start-up losses,
izraža skrajno zaskrbljenost zaradi negativnega vpliva, ki ga ima različna obravnava čezmejnih izgub držav članic na delovanje notranjega trga;
Expresses its grave concern over the negative impact that the different treatment of cross-border losses by Member States has on the functioning of the internal market;
ugotavlja, da so vsi ukrepi, ki preprečujejo svobodo do ustanavljanja, v nasprotju s členom 43 Pogodbe ES in da mora biti namen ciljnega pristopa njihova ukinitev; ponovno opozarja, da različni davčni režimi ovirajo vstop na različne nacionalne trge, pravilno delovanje notranjega trga, izkrivljajo konkurenco in preprečujejo vzdrževanje enakih pogojev za podjetja na ravni EU, zato je treba temu vprašanju nameniti posebno pozornost;
Notes that any measure which impedes the freedom of establishment is contrary to Article 43 of the EC Treaty and that its removal ought thus to be the focus of targeted action; recalls that differing company tax regimes create obstacles to entering different national markets and the proper functioning of the internal market, distort competition, and prevent the maintenance of a level playing field for undertakings at EU level and thus merit attention of this kind;
meni, da bi lahko bil glede davčne olajšave za čezmejne izgube ciljno usmerjen ukrep na ravni EU bolj koristen za delovanje notranjega trga;
Takes the view that targeted action at EU level in respect of tax deductions of cross-border losses could be of greater benefit to the functioning of the internal market;
poudarja, da podpira sporočilo Komisije o davčni obravnavi izgub v čezmejnih primerih, ki je pomemben korak k reševanju vprašanj s tega področja, in poziva k primernemu usklajevanju med državami članicami glede časovnega razporeda in rešitev;
Signals its support for the Commission communication on Tax Treatment of Losses in Cross-Border Situations as an important step in addressing the situation and calls for adequate coordination among Member States as regards timing and solutions;
poudarja, da mora biti vsak ciljni ukrep, ki vpeljuje čezmejne davčne olajšave zaradi izgube, opredeljen ter ga je treba izvajati na podlagi večstranskega, skupnega pristopa in usklajenega ukrepa držav članic, da se zagotovi skladen razvoj notranjega trga; opozarja, da takšni ciljni ukrepi predstavljajo takojšnjo rešitev do sprejetja skupne konsolidirane davčne osnove za pravne osebe ; meni, da konsolidirana davčna osnova za pravne osebe predstavlja celovito dolgoročno rešitev za davčne ovire, ki so povezane s čezmejno izravnavo izgub in dobičkov, pa tudi za transferne cene, čezmejne združitve in prevzeme ter dejavnosti prestrukturiranja in bo dopolnila dosežke notranjega trga s pošteno konkurenco;
Stresses that any targeted measure to introduce cross-border loss relief should be defined and implemented on the basis of a multilateral, common approach and coordinated action by the Member States in order to guarantee the coherent development of the internal market; recalls that such targeted measures represent an intermediate solution pending the adoption of the CCCTB; considers that the CCCTB constitutes a comprehensive long-term solution for tax obstacles linked to the cross-border offsetting of losses and profits, as well as for transfer pricing and cross-border merger and acquisition and restructuring operations and will complete the achievements of an internal market with fair competition;
poudarja, da nekatere države članice uporabljajo različne metode odpravljanja dvojnega obdavčevanja, in sicer s financiranjem davkov, plačanih v tujini (kreditna metoda), ali z izvzetjem dohodka iz tujine iz davčne osnove (metoda izvzetja); ugotavlja, da le nekatere države članice, ki uporabljajo metodo izvzetja, ne zagotavljajo davčne olajšave zaradi izgube, ki so jo utrpele tuje podružnice;
Points out that some Member States apply various methods for the elimination of double taxation, either by crediting taxes paid abroad (the credit method) or by exempting foreign income from the tax base (the exemption method); notes that only some of the Member States applying the exemption method do not provide for relief on losses incurred by foreign branches;
opozarja na dejstvo, da če se izgube, ki nastanejo v stalnih poslovnih enotah, ne smejo izravnati z dobički sedeža družbe, to pomeni, da se različno obravnavajo tovrstni in nacionalni primeri, kar je v nasprotju s svobodo do ustanavljanja;
Draws attention to the fact that where losses incurred by permanent establishments may not be set off against the profits of a head office there is a difference in treatment in comparison with a purely domestic situation which constitutes an impediment to the freedom of establishment;
meni, da bi moral biti ukrep v korist skupine družb, ki poslujejo v mnogih državah članicah, prednostna naloga, ker ravno te skupine najbolj trpijo zaradi različne obravnave čezmejnih izgub, v primerjavi s skupinami družb, ki poslujejo le v eni državi članici;
Considers that action in favour of groups of companies that conduct business in several Member States should be a priority, as that it is precisely those groups that suffer from different treatment as regards cross-border losses, compared to groups of companies that conduct business in a single Member State;
meni zlasti, da izkrivljanje, ki izhaja iz razlik v nacionalnih sistemih kaznuje predvsem mala in srednja podjetja v primerjavi z njihovimi možnimi konkurenti in zato Komisijo poziva, naj sprejme posebne ukrepe na tem področju;
Takes the view that the distortions arising from the difference in national systems penalise SMEs in particular in comparison with their potential competitors and therefore asks the Commission to adopt specific measures in that area;
ponovno opozarja, da obstaja malo celovitih dogovorov za davčne olajšave zaradi izgub med odvisnimi in matičnimi družbami (skupinami) v tujini, zato se znotraj ene skupine družb izgube ne upoštevajo samodejno in na enak način kot izgube v eni družbi;
Recalls that few overall arrangements exist for loss relief between subsidiaries and parent companies (groups) across borders and that, therefore, within a group of companies, losses are not taken into account automatically in the same way as within a company;
poudarja, da večina držav članic za skupine zagotavlja davčne olajšave zaradi izgub in jih s tem dejansko obravnava kot en subjekt, medtem ko le malo držav članic na enak način obravnava čezmejne primere; opozarja, da odsotnost čezmejnih davčnih olajšav zaradi izgube za skupine družb lahko vpliva na pristransko sprejetje odločitev glede lokacije in pravne oblike naložbe (podružnica ali odvisno podjetje);
Points out that the majority of Member States provide for domestic loss relief for groups, thereby treating them effectively as one entity, but that few do so as regards cross-border situations; recalls that the lack of cross-border group relief can distort investment decisions regarding both its location and legal form (branch or subsidiary);
priznava, da je preprosta razširitev domačih režimov na čezmejne primere težavna, saj obstajajo različne davčne osnove;
Acknowledges that simply extending domestic regimes to cross-border situations is difficult as the tax bases are different;
poziva, da je treba priznati ustreznost čezmejnih davčnih olajšav zaradi izgub, čeprav je treba poudariti, da je nujna nadaljnja poglobljena definicija sheme čezmejnih davčnih olajšav zaradi izgub; predlaga, da je treba sprejeti odločitev o tem, ali naj bodo čezmejne davčne olajšave zaradi izgube omejene na odvisne družbe do matične ali obratno, in da je zato treba opraviti podrobno oceno vplivov sheme na proračun s čimer se dobičke odvisnih družb lahko odšteje od izgub matične družbe;
Urges that the relevance of cross-border loss relief must be acknowledged although it should be pointed out that further in-depth elaboration is necessary as regards the cross-border loss relief scheme; suggests that a decision should be taken as to whether cross-border loss relief should be limited to subsidiaries as regards their parent company or vice versa and that a thorough assessment should therefore be made of the budgetary effects of the scheme whereby the subsidiaries' profits are allowed to set off the parent company's losses;
meni, da sodba Sodišča Evropskih skupnosti v primeru
Regards the judgment of the Court of Justice in the
dodeljuje državam članicam pravico do ohranitve svojih davčnih sistemov, zlasti kar zadeva vprašanje o izogibanju davkov;
case as deferring to Member States' right to maintain their tax systems, especially as regards concerns of tax avoidance;
ugotavlja, da sodba Sodišča v primeru
Notes that the judgment of the Court of Justice in the
kaže, da različni nacionalni davčni sistemi različno obravnavajo izgube, zato ni jasno, ali je izgubo znotraj skupine mogoče konsolidirati v vseh čezmejnih primerih znotraj skupine, celo takrat, ko so izgube dokončne in povzročajo neuravnotežene razmere, kot kaže primer
case shows that the different national tax systems vary in their treatment for losses and that it is thus unclear if the losses can be consolidated within a group in all cross-border situations even when the losses are final and thus result in a disproportionate situation as indicated by the
meni, da bi morali poslovne skupine obravnavati kar se da na enak način, ne glede na to, ali so prisotne v eni sami ali v več državah članicah; poudarja, da je treba storiti naslednje: v primeru čezmejnih izgub zunanjih odvisnih družb je treba preprečiti dvojno obdavčenje matične družbe, med državami članicami je treba enakomerno razdeliti pristojnost na področju davkov, izgube se ne smejo dvojno izravnavati in treba je preprečiti izogibanje davkom;
Believes that corporate groups should be treated as far as possible in the same way whether they are present in several Member States or in a single Member State only; stresses that in situations involving cross-border losses by foreign subsidiaries, double-taxation of the parent company must be avoided, fiscal competence must be fairly distributed between Member States, losses may not be offset twice and tax avoidance must be prevented;
meni, da bi bilo primerno začeti razpravo o opredelitvi in značilnostih poslovnih skupin v Evropski uniji, ob tem pa upoštevati obstoj skupnih evropskih institucij, kot sta evropsko podjetje in evropska zadruga, brez namena omejevanja področja uporabe ukrepov za čezmejne davčne olajšave zaradi izgube izključno za te institucije;
Considers that it would be useful to launch a debate on the definition and characteristics of corporate groups in the European Union, taking into account the existence of common European institutions such as the 'European company' and the 'European cooperative society', without the intention, however, of limiting the scope of cross-border loss relief measures exclusively to such institutions;
poudarja pomen opredelitve koncepta poslovna skupina, da se podjetjem prepreči preračunljivo prerazporejanje dobičkov in izgub med državami članicami; meni, da bi bilo za namene opredeljevanja poslovne skupine primerno opredeliti posebne značilnosti podjetja, kakor to predvideva Direktiva 94/45/ES o ustanovitvi evropskega sveta delavcev ali uvedbi postopka obveščanja in posvetovanja z delavci v družbah ali povezanih družbah na območju Skupnosti;
Reiterates the importance of defining the concept of 'corporate group' in order to prevent firms from opportunistically distributing profits and losses among Member States; considers that, for the purpose of defining a corporate group, it might be useful to identify specific critical features within the undertaking such as foreseen in the Directive 94/45/EC on the establishment of a European Works Council or a procedure in Community-scale undertakings and Community-scale groups of undertakings for the purposes of informing and consulting employees;
pozdravlja tri možnosti, ki jih predlaga Komisija v sporočilu o davčni obravnavi izgub v čezmejnih primerih; opozarja, da podpira ciljne ukrepe, ki bi omogočili učinkovit in takojšen odbitek izgub zunanjih odvisnih družb (na osnovi letnih in ne le dokončnih izgub, kot v primeru
Welcomes the three options proposed in the Commission communication on Tax Treatment of Losses in Cross-Border Situations; signals its support for targeted measures which would enable the effective and immediate deduction of losses by foreign subsidiaries (on an annual and not simply terminal basis, as in the
), ki se jih ponovno nadomesti z ustreznim dodatnim obdavčenjem matične družbe, ko odvisna družba ponovno ustvari dobiček;
case) which would be recaptured once the subsidiary returns to profit through a corresponding additional tax on the parent company;
priporoča, naj se za izvajanje predlogov na način, da se prepreči utaja davkov upošteva primernost oblikovanja samodejnega sistema za izmenjavo informacij, podobnega sistemu izmenjave informacij o DDV (VIES), da lahko države članice preverijo ali so odvisne družbe v drugih državah članicah navedle negativne davčne osnove;
Recommends, in order that those proposals can be implemented in such a way as to prevent tax evasion, considering whether it would be appropriate to establish an automatic information exchange system, similar to the VIES for VAT, so that the Member States can check the existence of negative tax bases declared by subsidiary companies in other Member States;
vseeno poziva Komisijo, naj nadalje preuči možnosti, kako podjetjem zagotoviti konsolidirane davčne osnove za njihove dejavnosti na ravni celotne EU;
None the less, urges the Commission to investigate further the possibilities of providing companies with a consolidated corporate tax base for their EU-wide activities;
ugotavlja, da je nadaljnja podrobna analiza zelo pomembna za oceno obsega, do katerega se lahko spodbujajo predlagane čezmejne davčne olajšave zaradi izgube čezmejne dejavnosti malih in srednje velikih podjetij;
Notes that a further thorough analysis is of great importance with respect to assessing the extent to which the proposed cross-border loss relief scheme could promote the cross-border activity of SMEs;
poudarja, da kakršni koli ciljni ukrepi, ki zadevajo davčno obravnavo izgub v čezmejnih primerih in jih izvajajo posamezne države članice, sami ne bodo rešili problema izkrivljanja konkurence in visokih stroškov usklajevanja podjetij EU, delujočih na notranjem trgu, ki izhajajo iz ohranjanja 27 različnih davčnih sistemov;
Points out that any targeted measure concerning the tax treatment of losses in cross-border situations put in place by individual Member States will not, alone, solve the problem of distortion of competition and high compliance costs for EU undertakings operating in the internal market, which derive from the maintenance of 27 different tax systems;
poudarja potrebo po usklajenem napredku držav članic pri nadaljevanju ciljnih ukrepov za davčne olajšave za čezmejne izgube enega podjetja ali skupine; opozarja na potrebo po večjem usklajevanju o davčnih zadevah med državami članicami in poziva Komisijo, naj prevzame proaktivno vlogo;
Underlines the need for Member States to proceed in a coordinated manner when introducing targeted measures for the relief of cross-border losses within one company or group; recalls the need for stronger coordination on tax matters between Member States and calls on the Commission to take on a proactive role;
podpira prizadevanje Komisije za ustanovitev vseevropske enotne skupne konsolidirane davčne osnove za pravne osebe; meni, da bi takšna davčna osnova podjetjem omogočila poslovanje pod enakimi pravili v matični državi in tujini, kar bi omogočilo enake pogoje in povečalo konkurenčnost podjetij EU, s čimer bi se povečali preglednost in učinkovitost ter obseg čezmejne trgovine in naložb, s tem bi pa ustvarili pogoje za uživanje koristi notranjega trga kar zadeva naložbe in rast, prav tako bi s tem občutno zmanjšali upravne stroške bremen in usklajevanja ter možnosti goljufij in utaje davkov;
Supports the Commission's efforts to establish a pan-European and uniform CCCTB; notes that the CCCTB will lead to greater transparency and efficiency by enabling companies to operate on the same rules abroad as at home, creating a level playing field and enhancing the competitiveness of EU undertakings, increasing cross-border trade and investment thus creating the conditions to reap the full benefits of the internal market as regards investment and growth, as well as significantly reducing administrative burdens and compliance costs and the possibility of tax evasion and fraud;
opozarja, da enotna konsolidirana davčna osnova za pravne osebe vključuje skupna pravila v zvezi z davčno osnovo in nikakor ne omejuje svobode držav članic, da tudi v naprej same določajo višino davčnih stopenj;
Recalls that the CCCTB involves common rules regarding the tax base and does not in any way affect Member States' freedom to continue to set their own tax rates;
pozdravlja namero Komisije, da začne z izvajanjem konsolidirane davčne osnove za pravne osebe tudi v okviru okrepljenega sodelovanja; vendar poudarja, da je to druga najboljša rešitev, saj se zaradi odsotnosti celovitega vseevropskega sistema lahko delno zmanjšajo koristni učinki, ki nastajajo z večjo preglednostjo ter nižjimi upravnimi stroški;
Welcomes the Commission's intention to launch the CCCTB even in the framework of enhanced cooperation; points out, however, that this is a second-best solution as, in the absence of a comprehensive EU-wide system, the benefits of transparency and lower administrative costs may be partly mitigated;
Resolucija Evropskega parlamenta z dne 15. januarja 2008 o strategiji Skupnosti 2007–2012 o zdravju in varnosti pri delu ( 2007/2146(INI) )
European Parliament resolution of 15 January 2008 on the Community strategy 2007–2012 on health and safety at work ( 2007/2146(INI) )