natgillin/translations-raw huggingface dataset:
s tem v zvezi poudarja, da je izrednega pomena odprava uporabe umetne pravne osebe kot načina izogibanja obdavčitvi; prav tako poudarja, da se namesto bančne skrivnosti uvede samodejna izmenjava podatkov v vseh okoliščinah, vključno z državami članicami in odvisnimi ozemlji; v zvezi s tem pozdravlja predlog Komisije o upravnem sodelovanju na področju obdavčenja, ker sodelovanje med državami članicami med drugim razširja na vse vrste davkov, odpravlja bančno skrivnost in uvaja samodejno izmenjavo podatkov kot splošno pravilo;
Recalls in this context that it is of primary importance to put an end to the use of artificial legal persons as a way to avoid taxation; stresses also that instead of bank secrecy, automatic information exchange should take place in all circumstances, including in all the Member States and dependent territories; welcomes in this respect the Commission's proposal on administrative cooperation in the field of taxation because, inter alia, it extends cooperation between the Member States to cover taxes of any kind, abolishes bank secrecy and establishes the automatic exchange of information as a general rule;
opozarja, da je Parlament Svetu posredoval stališče o predlogih sprememb k direktivi 2003/48/ES in ga med drugim pozval, naj konča začasno odstopanje, ki Avstriji, Belgiji in Luksemburgu dopušča, da se z uporabo davčnega odtegljaja izognejo izmenjavi informacij; poziva Svet, naj v skladu s stališčem Parlamenta sprejme direktivo, ki spreminja Direktivo 2003/48/ES;
Recalls that Parliament has delivered its position to the Council on amendments to Directive 2003/48/EC, asking, inter alia, that it end the temporary derogation that allows Austria, Belgium and Luxembourg to avoid exchanging information by applying a withholding tax; urges the Council to adopt the directive amending Directive 2003/48/EC in accordance with Parliament's position;
kot prvi korak glede obdavčitve prihrankov v EU pozdravlja odločitev Avstrije, Belgije, Luksemburga in Švice, da umaknejo pridržke glede člena 26 Vzorčne davčne konvencije OECD, ter Andore, Monaka in Lihtenštajna in San Marina, da podprejo standarde OECD; pozdravlja odločitev Belgije, da bo začela 1. januarja 2010 namesto sistema davčnega odtegljaja uporabljati sistem samodejne izmenjave informacij;
Welcomes as a first step, in relation to EU savings taxation, the withdrawal by Austria, Belgium, Luxembourg and Switzerland of their reservations to Article 26 of the OECD Model Tax Convention, and the endorsement of the OECD standards by Andorra, Monaco, Liechtenstein and San Marino; welcomes Belgium's decision to switch from a system of withholding tax to one of automatic exchange of information from 1 January 2010;
poudarja zahtevo iz stališča Parlamenta z dne 24. aprila 2009, naj se bistveno razširi področje uporabe Direktive 2003/48/ES in se v njen okvir vključijo pravne osebe (zlasti zasebne družbe in skladi) ter različne oblike dohodkov od naložb; ponovno poudarja, da bi morale določbe Direktive 2003/48/ES veljati tudi za Singapur, Hongkong, Macao in druge jurisdikcije, kot so Dubaj, Nova Zelandija, Gana in nekatere države ZDA, ki jih Direktiva 2003/48/ES ne zavezuje in ki so zato priljubljena lokacija davčnih utajevalcev;
Stresses Parliament's request, in its position of 24 April 2009, to extend substantially the scope of Directive 2003/48/EC, in particular to cover legal entities (especially private companies and trusts) and various forms of investment income; recalls that the provisions of Directive 2003/48/EC should be extended to Singapore, Hong Kong, Macao and other jurisdictions such as Dubai, New Zealand, Ghana and certain states of the United States, which are not bound by the Directive 2003/48/EC and are therefore a favoured location for tax evaders;
meni, da bi moralo biti trženje alternativnih skladov iz tretjih držav v EU pogojeno s tem, da tretja država spoštuje standarde dobrega upravljanja na davčnem področju, pa tudi tem, da na podlagi pravno zavezujočih predpisov učinkovito izvaja načelo samodejne izmenjave informacij; zlasti poudarja, da napredek pri standardih dobrega upravljanja na davčnem področju, ki je bil dosežen v mednarodnih forumih, kot sta OECD in skupina G-20, ne bi smel Evropski uniji preprečevati uporabe višjih standardov;
Considers that the marketing in the EU of alternative funds domiciled in a third country must be conditional on that third country complying with good tax governance standards, including the effective implementation, on the basis of legally binding rules, of the principle of automatic exchange of information; stresses in particular that progress made on tax governance standards within international forums such as the OECD and the G-20 should not prevent the European Union from applying higher standards;
poudarja, da bi bila boljša izterjava davkov mogoča z učinkovitejšim izvajanjem obstoječe davčne zakonodaje na ravni EU in na nacionalni ravni; poudarja tudi, da ja treba nemudoma okrepiti prizadevanje in ukrepe za izboljšanje dobrega upravljanja pri davčnih vprašanjih;
Emphasises that more efficient implementation of existing EU and national tax legislation would facilitate better recovery of taxes; also highlights, however, the urgent need for further efforts and measures aimed at improving good governance in tax matters;
ponovno poudarja, da so davčne goljufije, povezane z DDV, še posebej zaskrbljujoče za delovanje notranjega trga, saj imajo neposredne čezmejne posledice, povzročajo znatne izgube davčnih prihodkov in neposredno vplivajo na proračun EU; poziva Svet, naj sprejme novo direktivo o upravnem sodelovanju na področju obdavčevanja in naj se bori proti goljufijam, ki so povezane z DDV, pri čemer naj upošteva stališče Parlamenta,
Recalls that VAT-related tax fraud is a matter of particular concern for the functioning of the internal market insofar as it has a direct cross-border impact, involves substantial amounts of lost revenue and directly affects the EU budget; urges the Council to adopt the new directive on administrative cooperation in the field of taxation and to fight fraud in the area of VAT, taking due account of Parliament's position;
odločno poziva vse zadevne strani, naj pospešijo sklenitev sporazuma proti goljufijam z Lihtenštajnom; poziva Svet, naj privoli v to, da se Komisiji dodelijo pooblastila za pogajanje o podobnih sporazumih z Andoro, Monakom, San Marinom in Švico; v zvezi s tem poziva države članice, naj pregledajo dvostranske davčne sporazume s tretjimi državami;
Urges all parties concerned to accelerate the conclusion of the anti-fraud agreement with Liechtenstein; urges the Council to agree on a mandate for the Commission to negotiate similar agreements with Andorra, Monaco, San Marino and Switzerland; calls, in this respect, on the Member States to review their bilateral tax agreements with third countries;
poziva k večjemu sodelovanju, na primer k samodejni izmenjavi podatkov med državami, da se olajša izterjava kapitala, ki je bil v škodo notranjega trga nezakonito prenesen v tujino;
Calls for increased cooperation, such as the automatic exchange of information between countries, with a view to facilitating the recovery of capital moved abroad via illegal activity to the detriment of the internal market;
poziva Komisijo, naj hitro poroča o priporočilu Sveta z dne 14. maja 2008, da se v ustrezne sporazume, ki jih bodo Evropska unija in države članice sklenili s tretjimi državami, vključi določba o dobrem upravljanju na davčnem področju; zlasti poudarja, da je treba na podlagi pogajanj vnesti določbe o dobrem upravljanju na davčnem področju v splošne ali posebne sporazume s tretjimi državami in zagotoviti učinkovito spremljanje njihovega izvajanja;
Asks the Commission to report quickly on the Council's recommendation of 14 May 2008 that a good tax governance clause be included in relevant agreements to be concluded with third countries by the European Union and its Member States; in particular, stresses the need for provisions on good governance to be negotiated in the context of general or specific agreements with third countries and the need to ensure an effective process for monitoring their implementation;
kar zadeva delo na področju škodljive davčne konkurence v okviru kodeksa ravnanja pri obdavčitvi podjetij, opozarja, da je treba zagotoviti, da bodo države članice pri odnosih s tretjimi državami izvajale kodeks v skladu s prizadevanji za spodbujanje preglednosti in izmenjave informacij v davčnih zadevah;
Recalls, as regards the work on harmful tax competition under the Code of Conduct for Business Taxation, the need to ensure that the Member States implement the Code in their relations with third countries in a manner consistent with their efforts to promote transparency and exchange of information in tax matters;
v prvi vrsti pozdravlja napredek, dosežen na področju dobrega davčnega upravljanja na podlagi pobud drugih mednarodnih forumov, kot so skupina G-20, skupina G-8, ZN in zlasti OECD; vendar meni, da obveznosti, ki jih je do sedaj sprejela skupina G-20, ne zadostujejo za obravnavanje izzivov, ki jih prinašajo davčne utaje, davčne oaze in središča z ugodnim davčnim sistemom;
Welcomes, as a first step, the advances made in the area of good tax governance as a result of the initiatives in other international fora such as the G-20, the G-8, the UN and, notably, the OECD; considers, nevertheless, that the commitments made by the G-20 to date are not sufficient to address the challenges posed by tax evasion, tax havens and off-shore centres;
ponovno poudarja, da bo prizadevanje za boj proti davčnim oazam in davčnim utajam uspešno le, če bodo za vse veljala enaka pravila, ter se bo tako preprečilo nastajanje dodatnih zakonskih vrzeli, ki omogočajo zlorabo; v zvezi s tem meni, da je Direktiva 2003/48/ES, ki je uvedla načelo samodejne večstranske izmenjave podatkov med državami, dobrodošel korak v smeri nastanka splošnega okvira za samodejno izmenjavo podatkov; ustrezno pozdravlja predlog Komisije o spodbujanju sodelovanja s tretjimi državami v okviru Direktive 2003/48/ES;
Recalls that efforts to combat tax havens and tax evasion will be successful only if the same rules apply to all, so as to avoid the creation of further legal loopholes open to abuse; in this context, takes the view that Directive 2003/48/EC, which established the principle of automatic multilateral information exchange between countries, is a welcome step towards the establishment of a global framework for automatic information exchange; welcomes, accordingly, the Commission's proposal to promote cooperation with third countries in the framework of Directive 2003/48/EC;
poziva OECD in njegove države članice, naj Komisijo celovito vključijo v sodelovanje v zvezi z medsebojnim strokovnim pregledom, ki poteka pod okriljem svetovnega foruma, zlasti kar zadeva odkrivanje nekooperativnih jurisdikcij, razvoj postopka za ocenjevanje skladnosti ter izvajanje odvračilnih protiukrepov za spodbujanje zavezanosti k zadevnim standardom; nadalje ugotavlja, da je okvir OECD za boj proti davčnim oazam nezadovoljiv; poudarja, da je treba izboljšati kazalnik za dosego statusa sodelujoče jirisdikcije tako, da se ji na primer dodeli kvalitativna vrednost; je kritičen do dejstva, da ta kazalnik zahteva sklenitev le 12 sporazumov o izmenjavi davčnih informacij; v tem smislu obžaluje, da izmenjava informacij poteka le na zahtevo in ni obvezen in zavezujoč pogoj, prav tako obžaluje, da OECD na svoj črni seznam ne uvrsti vlad, ki samo obljubijo, da bodo spoštovale načela izmenjave informacij, ne da bi se zagotovilo izvajanje teh načel v praksi;
Calls on the OECD and its Member States to involve the Commission fully in the Global Forum peer review exercise, in particular as regards the identification of non-cooperative jurisdictions, the development of a process for evaluating compliance and the implementation of dissuasive counter-measures to promote adherence to the standards in question; considers, furthermore, that the OECD framework for combating tax havens is unsatisfactory; highlights the need to improve the indicator for achieving the status of a cooperating jurisdiction by, for example, giving it a qualitative value; is critical of the fact that this indicator requires the conclusion of a mere 12 tax information exchange agreements; regrets, in this context, that the exchange of information takes place only on request rather than being a compulsory and binding requirement, and, furthermore, that the OECD allows governments to escape its blacklist merely by promising to comply with the information exchange principles, without ensuring that those principles are actually put into practice;
meni, da obstaja potreba po usklajenosti in resnični politiki EU dobrega davčnega upravljanja; je prepričan, da je kredibilnost Evropske unije med drugim odvisna od njene pripravljenosti, da se kot vzor dobrega upravljanja najprej odločno spopade z davčnimi oazami na svojem ozemlju; poziva Komisijo, naj v tem okviru natančno spremlja hitro in temeljito izvajanje ukrepov, opredeljenih v sporočilu o spodbujanju dobrega upravljanja v davčnih zadevah;
Considers that there is a need for consistency and for a genuine EU policy of good tax governance; believes that the European Union's credibility depends, inter alia, on its willingness to clamp down on tax havens on its own territory first as an example of good governance; asks the Commission to monitor closely, in this context, the swift and thorough implementation of the actions set out in its communication on promoting good governance in tax matters;
meni, da je treba brez poseganja v pristojnosti držav članic od Komisije zahtevati zasnovo in oblikovanje takšnega pristopa EU ter ji zagotoviti potrebna sredstva;
Considers, without prejudice to the competence of the Member States, that the Commission should be asked to design and formulate such an EU approach and be given the necessary resources;
priporoča ustanovitev ustreznega sistema spodbud za izterjavo čezmejnih davčnih terjatev, da se poveča sedanja nizka 5-odstotna raven, in sicer s pravično razdelitvijo deleža izterjanega dohodka od neplačanih davkov med upravo za izterjavo davčnih terjatev v imenu terjajoče države članice na eni strani in upravo terjajoče države članice na drugi;
Recommends setting up an appropriate incentive system for the recovery of cross-border tax claims in order to increase the current low recovery rate of 5% by distributing a fair proportion of the unpaid tax income collected to both the administration recovering the tax claims on behalf of the requesting Member State, on the one hand, and the administration of the requesting Member State, on the other;
poziva Komisijo, naj ob upoštevanju vzajemne podpore pri izterjavi davčnih terjatev, carin in drugih ukrepov oceni število čezmejnih davčnih terjatev držav članic, ki ga je treba izterjati na ozemlju Evropske unije, in naj uvede merljive kazalnike za ugotavljanje napredka pri čezmejnih terjatvah v teku časa;
In regard to mutual assistance for the recovery of tax claims, duties and other measures, invites the Commission to estimate the number of cross-border tax claims by the Member States to be recovered within the territory of the European Union and to introduce quantifiable indicators for measuring progress in cross-border recovery over time;
meni, da bi morala EU aktivno spodbujati izboljšavo standardov OECD in si prizadevati, da bi samodejna, večstranska izmenjava informacij postala svetovni standard; prav tako odločno poziva EU, naj sprejme ukrepe, s katerimi bi preprečila zlorabo "načela prebivališča", ki holdingom brez dejavnosti ali navideznim družbam omogoča, da z navideznimi bivališči in lastništvi obvarujejo upravičene lastnike pred plačilom davka v državi njihovega stalnega bivališča; prav tako odločno poziva EU, naj sprejme skupen pristop pri uporabi ukrepov proti zlorabam, ki naj bodo učinkoviti, pošteni in v skladu z zamislijo o popolnoma umetnih konstruktih, kot je ugotovilo Sodišče Evropskih skupnosti;
Considers that the EU should actively promote the improvement of the OECD standards, with the aim of making the automatic, multilateral exchange of information the global standard; urges the EU, furthermore, to adopt measures that prevent abuse of the "residence principle" through artificial domicile and ownership schemes allowing holding companies with no activity or shell companies to shield beneficial owners from paying taxes in their country of domicile; urges the EU also to adopt a common approach to the application of anti-abuse measures, which should be effective, fair and aligned with the concept of wholly artificial arrangements as established by the Court of Justice;
odločno poziva EU, naj usklajeno pristopi k dobremu davčnemu upravljanju v okviru evropske sosedske politike, širitvene politike in politike razvojnega sodelovanja; poudarja, da bi morala politika upravljanja na davčnem področju aktivno prispevati k razvoju trajnostnih in preglednih davčnih sistemov v državah v razvoju, zlasti ob upoštevanju izkoreninjenja davčnih goljufij, ki povzročajo letne izgube davčnih prihodkov v višini 10-kratne razvojne pomoči; meni, da mora biti za dosego tega cilja dosežena ustrezna raven virov; ponovno poudarja, da bo davčno upravljanje v končni fazi privabilo naložbe, saj bo prispevalo k pravni varnosti na davčnem področju, preglednosti in stabilnosti;
Urges the EU to implement a consistent approach to good tax governance in the context of the European Neighbourhood Policy, the enlargement policy and the development cooperation policy; stresses that the tax governance policy should actively contribute to building sustainable and transparent tax systems in developing countries, in particular with a view to eradicating tax fraud, which leads to an annual loss of tax revenue corresponding to 10 times the amount of development aid injected by developed countries; considers that an appropriate level of resources must be allocated to achieving that objective; recalls that tax governance will ultimately attract investment insofar as it contributes to legal tax certainty, transparency and stability;
poudarja, da je treba zaradi povečanja preglednosti revidirati veljavne mednarodne računovodske standarde; v zvezi s tem poziva k zahtevi za razkritje računovodskih izkazov podjetij v vsaki državi posebej in razkritje računovodskih informacij v zvezi z davčnimi oazami ter predlaga ustanovitev javnega registra EU, ki bi vseboval imena posameznikov in podjetij, ki so ustanovili podjetja in odprli račune v davčnih oazah, in ki bi imel za cilj razkritje dejanskih oseb, ki se skrivajo za offshore podjetji;
Stresses the need to revise current international accounting standards with the aim of increasing transparency; calls in this regard for a requirement for the disclosure in companies" annual accounts, on a country-by-country basis, of accounting information relating to tax havens, and suggests an EU public register listing the names of individuals and undertakings having set up companies and accounts in tax havens, with a view to unveiling the true beneficiaries shielded by offshore companies;
poudarja, da morajo države članice uskladiti politike ter tako izboljšati izvajanje predpisov proti izogibanju;
Emphasises the need for the Member States to coordinate their policies in order to enhance the implementation of anti-avoidance rules;
opozarja, da bi z uvedbo skupne konsolidirane osnove za davek od dobička pravnih oseb v EU znotraj konsolidiranih skupin lažje odpravili težave dvojnih obdavčitev in transfernih cen; v zvezi s tem z zadovoljstvom pričakuje, da bo Komisija Parlamentu posredovala oceno vpliva najkasneje do konca tega leta;
Recalls that the introduction of a common corporate consolidated tax base would help to tackle – within the EU – double taxation and transfer price issues within consolidated groups; looks forward in this regard to receiving the Commission's impact assessment by the end of this year at the latest;
predlaga, da Komisija za boljše ugotavljanje netočnih cen transakcij ter najpogosteje uporabljenih tehnik izogibanja plačilu davkov da prednost širši uporabi metode primerljivih dobičkov ter tako prenese področje uporabe preverjanja uporabe transfernih cen z ravni transakcije na raven podjetja; poudarja, da je bistvo metode primerljivih dobičkov primerjava dobičkov med podjetji po posamezni industrijski panogi in da je lahko padec dobička podružnice večnacionalnega podjetja, ki je v daljšem časovnem obdobju precej pod sektorskim povprečjem, dokaz obsežne uporabe transfernih cen;
Suggests that, in order better to identify inaccurate transaction pricing and the most frequently applied tax evasion techniques, the Commission prioritise the wider application of the comparable profits method, thus shifting the scope of the transfer-pricing inspection from transaction to company level; points out that the comparable profits method focuses on comparing earnings between companies in each industrial sector and that a fall in the profits of a multinational company's subsidiary which is significantly lower than the sector-wide average over time may be evidence of massive transfer pricing;
poziva EU, naj preuči nekatere možnosti za sankcije in pobude za spodbujanje dobrega davčnega upravljanja, na primer posebne dajatve na vse prenose v nekooperativne jurisdikcije ali iz njih, nepriznavanje pravnega statusa v EU za podjetja, ustanovljena v nekooperativnih jurisdikcijah, ter prepoved finančnim institucijam iz EU, da ustanovijo ali ohranijo podružnice in hčerinske družbe v nekooperativnih jurisdikcijah;
Urges the EU to examine a range of options for sanctions and incentives to promote good tax governance, such as a special levy on movements to or from non-cooperative jurisdictions, non-recognition within the EU of the legal status of companies set up in non-cooperative jurisdictions and a prohibition on EU financial institutions establishing or maintaining subsidiaries and branches in non-cooperative jurisdictions;
meni, da bi morala EU zagotoviti tudi skladnost na evropski in mednarodni ravni pri izvajanju standardov na področju bonitetnega nadzora, obdavčevanja ter pranja denarja in boja proti terorizmu;
Considers that the EU should also ensure consistency in the implementation at EU and international level of standards in the areas of prudential supervision, taxation and money laundering and counterterrorism;
poziva Komisijo naj Parlamentu letno poroča o izvajanju politike upravljanja EU na davčnem področju, začenši z oktobrom 2010;
Asks the Commission to report to Parliament annually on the implementation of the EU tax governance policy, starting in October 2010;
Resolucija Evropskega parlamenta z dne 10. februarja 2010 o enakosti žensk in moških v Evropski uniji – 2009 ( 2009/2101(INI) )
European Parliament resolution of 10 February 2010 on equality between women and men in the European Union – 2009 ( 2009/2101(INI) )
ob upoštevanju členov 2 in 3(3), druge alineje, Pogodbe o Evropski uniji (PEU) in člena 157 Pogodbe o delovanju Evropske unije (PDEU),
having regard to Article 2 and Article 3(3), second subparagraph, of the Treaty on European Union (TEU) and Article 157 of the Treaty on the Functioning of the European Union (TFEU),
ob upoštevanju člena 23 Listine Evropske unije o temeljnih pravicah,
having regard to Article 23 of the Charter of Fundamental Rights of the European Union,
ob upoštevanju poročila Komisije z dne 27. februarja 2009 o enakosti žensk in moških – 2009 ( KOM(2009)0077 ),
having regard to the Commission report of 27 February 2009 on equality between women and men – 2009 ( COM(2009)0077 ),