natgillin/translations-raw huggingface dataset:
– ob upoštevanju delovnega dokumenta služb Komisije o gospodarskem učinku priporočila Komisije o postopkih za oprostitev davčnega odtegljaja in predlogih skupine FISCO ( SEC(2009)1371 ),
– having regard to the Commission’s Staff Working Document on the Economic Impact of the Commission Recommendation on Withholding Tax Relief Procedures and the FISCO Proposals ( SEC(2009)1371 ),
– ob upoštevanju priporočila Komisije o postopkih za oprostitev davčnega odtegljaja ( COM(2009)0784 ),
– having regard to the Commission’s Recommendation on Withholding Tax Relief Procedures ( COM(2009)0784 ),
– ob upoštevanju poročila Alaina Lamassourja o državljanu in izvajanju prava Skupnosti z dne 8. junija 2008
– having regard to Alain Lamassoure’s ‘Report on the Citizen and Application of Community law’ of 8 June 2008
– ob upoštevanju svojega poročila z dne 2. septembra 2008 o usklajeni strategiji za izboljšanje boja proti davčnim goljufijam
– having regard to its report of 2 September 2008 on a coordinated strategy to improve the fight against fiscal fraud
– ob upoštevanju sporočila Komisije z dne 10. decembra 2007 o uporabi ukrepov proti zlorabi na področju neposrednih davkov – EU in v zvezi s tretjimi državami ( COM(2007)0785 ),
– having regard to the Commission’s Communication of 10 December 2007 on the application of anti-abuse measures in the area of direct taxation – within the EU and in relation to third countries ( COM(2007)0785 ),
– ob upoštevanju sporočila Komisije z dne 31. maja 2006 o potrebi po razvoju usklajene strategije za izboljšanje boja proti davčnim goljufijam ( COM(2006)0254 ),
– having regard to the Commission’s Communication of 31 May 2006 concerning the need to develop a coordinated strategy to improve the fight against fiscal fraud ( COM(2006)0254 ),
– ob upoštevanju sporočila Komisije z dne 19. decembra 2006 o izstopnem obdavčevanju in potrebi po usklajevanju davčne politike držav članic ( COM(2006)0825 ),
– having regard to the Commission’s Communication of 19 December 2006 on Exit taxation and the need for coordination of Member States’ tax policies ( COM(2006)0825 ),
– ob upoštevanju poročila svetovalcev regije Eures Channel o ovirah pri mobilnosti državljanov EU v čezmejnih regijah, 2002
– having regard to the Eures Channel Advisers’ Report on several obstacles to mobility of EU citizens in cross-border regions, 2002
– ob upoštevanju sporočila Komisije z dne 23. maja 2001 z naslovom „Davčna politika v Evropski uniji – prednostne naloge za naslednja leta“ ( COM(2001)0260 ),
– having regard to the Commission’s Communication of 23 May 2001 on ‘Tax policy in the European Union – Priorities for the years ahead’ ( COM(2001)0260 ),
– ob upoštevanju predloga resolucije B7-0531/2011 , ki so ga v skladu s členom 120 poslovnika vložili Cristina Muscardini in drugi poslanci,
– having regard to Motion for a Resolution B7-0531/2011 , tabled pursuant to Rule 120 by Cristina Muscardini and other Members,
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A7-0014/2012 ),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A7-0014/2012 ),
A. ker notranji trg EU s prostim pretokom oseb, storitev, blaga in kapitala ne deluje v celoti in ker so še vedno področja, na katerih so potrebne izboljšave;
A. whereas the EU’s internal market with mobility of persons, services, goods and capital is not fully functioning and there are still areas that need to be improved;
B. ker se državljani in podjetja EU, ki delajo oziroma poslujejo čezmejno, soočajo z davčnimi preprekami, ki močno ovirajo rast in zaposlovanje na notranjem trgu EU, in ker je treba te ovire odstraniti, da bi zagotovili bolj konkurenčno Evropo, ki bo ustvarjala rast in zaposlovanje;
B. whereas EU citizens and businesses that are working and operating cross-border experience tax obstacles that are leading to significant barriers to growth and employment on the EU’s internal market, and whereas these barriers must be removed to ensure a more competitive Europe that creates growth and employment;
C. ker so upravni stroški, ki so jih davčni sistemi naložili srednjim podjetjem, v nekaterih državah članicah po nepotrebnem obremenjujoči in visoki;
C. whereas the administrative cost caused by tax systems to medium-sized companies is unnecessarily burdensome and high in some Member States;
D. ker se je zaradi sedanje gospodarske in finančne krize bistveno povečal javni dolg v Evropi, ker je bil povod za prekomerno zadolženost držav članic in zasebnega sektorja povod za sedanjo finančno krizo; ker so v teh okoliščinah bolj kdajkoli prej pomembni avtomatski stabilizatorji socialne države za zagotavljanje rasti in socialne kohezije;
D. whereas the current economic and financial crisis has led to a significant rise in public debt in Europe; whereas the excessive public and private debt in the Member States has triggered the current financial crisis; whereas, in this context, the automatic stabilisers of the welfare state remain more relevant than ever to ensure growth and social cohesion;
E. ker je učinkovito obdavčevanje bistvenega pomena za javne organe, zlasti v Evropi, saj jim omogoča izvajanje nalog in obveznosti ter izpolnjevanje pričakovanj državljanov; ker morajo države z visokimi primanjkljaji v tem času izvajati ukrepe za povišanje davkov, ki vendar ti ukrepi ne smejo ovirati rasti;
E. whereas effective taxation is of fundamental importance for public authorities, especially in Europe, to fulfil their tasks and obligations as well as citizens’ expectations; whereas states with high deficits are currently facing the need to apply measures to increase their taxes, but those measures should not be harmful to growth;
F. ker je za zagotovitev fiskalne verodostojnosti potrebna trajna javnofinančna konsolidacija in bolj ciljno usmerjena porazdelitev davčnega bremena, za zmanjšanje dolga pa omejitev izdatkov in povečanje davkov, pri čemer je treba dati prednost davčnim spremembam, usmerjenim v rast, kar bo ustvarilo temelje za dolgoročno rast;
F. whereas sound fiscal consolidation, together with fairer and more targeted distribution of the tax burden, is necessary to ensure fiscal credibility, and the reduction of debt requires both expenditure restraint and tax increases, while growth-oriented tax changes must be given priority; whereas this will create the foundations for long-term growth;
1. ugotavlja, da so glavne naloge davčnih sistemov financiranje javnih storitev, kot so izobraževanje, zdravstveno varstvo, javni prevoz in infrastruktura, varstvo javnih dobrin s spodbujanjem proizvodnje in potrošnje okolju prijaznih izdelkov ter zmanjševanje družbenih neenakosti z zagotavljanjem bolj enakomerne porazdelitve dohodka in bogastva;
Notes that the core functions of the tax systems are to finance public services, such as education, healthcare, public transport and infrastructure, protect public goods, by incentivising for example the production and consumption of environmentally-friendly products and reduce social inequalities by ensuring a more equal distribution of income and wealth;
4. opozarja, da lahko zaradi premajhne usklajenosti davčnih politik v EU nastanejo veliki stroški ter upravna bremena za državljane in podjetja, ki v EU delujejo čezmejno;
Notes a lack of coordination of tax policies in the EU that can lead to significant costs and administrative burdens for citizens and businesses operating cross-border within the EU;
18. meni, da je sedanja gospodarska in finančna kriza privedla do bistvenega povečanja javnega dolga v Evropi, za zmanjšanje tega ogromnega javnega dolga pa bo treba omejiti izdatke in povišati davke;
Notes that the current economic and financial crisis has led to a significant rise in public debt in Europe and that, in order to reduce this huge public debt, both expenditure restraint and tax increases are needed;
Publikacija Komisije „Trendi obdavčenja v EU“ (izdaja 2011). ;
Commission publication ‘Taxation Trends in the EU’ (2011 Edition) ;
Odstranjevanje čezmejnih davčnih ovir za državljane EU
Removing cross-border tax obstacles for EU citizens
23. pozdravlja opredelitev najpomembnejših pritožb državljanov EU glede čezmejnih davčnih ovir v poročilu o odstranjevanju čezmejnih davčnih ovir za državljane EU ter pričakuje predloge Komisije na tem področju;
Welcomes the fact that the Communication on removing cross-border tax obstacles for EU citizens identifies the most relevant complaints by EU citizens about cross-border tax obstacles, and looks forward to the Commission’s proposals in this area;
29. poziva države članice, naj podprejo načrte Komisije za izboljšanje usklajevanja in sodelovanja z davčnimi upravami držav članic in med njimi, da se poiščejo ustrezne rešitve za preprečitev dvojnega obdavčenja ter čezmejne davčne ovire;
Ask the Member States to support the Commission’s plans to improve the coordination and cooperation with and between Member States’ tax administrations on appropriate solutions to prevent double taxation and other cross-border tax obstacles;
32. pozdravlja javna posvetovanja Komisije o davkih za čezmejna plačila dividend portfeljskim in posamičnim vlagateljem v EU in obravnavo čezmejnih ovir za davke na dediščino v EU ter se veseli prihodnjih predlogov Komisije na tem področju;
Welcomes the Commission’s public consultation on taxes on cross-border payments of dividends to portfolio and individual investors in the EU, tackling cross-border inheritance tax obstacles within the EU, and looks forward to the Commission’s future proposals in this area;
Komisijo poziva, naj dejavneje obravnava pritožbe in zagotovi večjo preglednost in informacije za državljane glede rezultatov pritožb zoper davčne predpise v državah članicah in primerov kršitev na davčnem področju ter glede nadaljnjih ukrepov;
Calls on the Commission to more actively pursue complaints and ensure greater transparency and information for citizens on the results of complaints about Member States’ tax laws and infringement cases in the tax field, as well as on their follow-up;
36. poziva Komisijo, naj okrepi upravno sodelovanje med državami članicami na področju dvojnega obdavčenja, tudi tako, da več projektov in sredstev v okviru programa Fiscalis nameni iskanju rešitev za konkretne težave davkoplačevalcev;
Calls on the Commission to reinforce the administrative cooperation among Member States in the field of double taxation, including by concentrating more projects and resources of the Fiscalis programme on solutions to taxpayers’ concrete problems;
Odprava diskriminacije in dvojnega obdavčevanja za državljane in podjetja EU
Removing discrimination and double taxation for EU citizens and businesses
38. poudarja, da je vzpostavitev jasnega, preglednega in stabilnega davčnega okolja v okviru enotnega trga v interesu podjetij in državljanov, saj pomanjkanje preglednosti glede davčnih predpisov ovira čezmejne dejavnosti in naložbe v EU;
Emphasises that it is in the interest of business and citizens to establish a clear, transparent and stable tax environment within the single market since lack of transparency on tax rules is an obstacle to cross-border activities and investments in the EU;
45. poziva države članice, naj izboljšajo postopke, kar bi malim in srednjim podjetjem omogočalo hitrejše vlaganje zahtevkov za vračilo plačanega DDV in s tem skrajšalo obdobje povračila;
Calls on the Member States to improve the procedures which allow Small and Medium-sized Enterprises to claim back more quickly VAT which they have paid, thus shortening the reimbursement period;
Preprečevanje dvojnega neobdavčevanja in davčnih goljufij ter povečanje davčne preglednosti
Preventing double non-taxation and tax fraud and increasing tax transparency
50. opozarja, da je treba poiskati primerno ravnovesje med javnim interesom pri boju proti zlorabam, izogibanjem nesorazmernim omejitvam za čezmejne dejavnosti v EU ter boljšim usklajevanjem pri izvajanju ukrepov proti zlorabam v zvezi s tretjimi državami; obžaluje, da so nekatere države članice podpisale sporazume s tretjimi državami, ki dovoljujejo nadaljevanje izogibanja davkom in davčno tajnost;
Notes that there is a need to strike a proper balance between the public interest in combating abuse, avoiding disproportionate restrictions on cross-border activity within the EU, and better coordinating the application of anti-abuse measures in relation to third countries; regrets that some Member States have concluded agreements with third countries which permit the continuance of tax avoidance and tax secrecy;
vzpostavijo in izvajajo učinkovite davčne sisteme, ki bi preprečevali spodkopavanje njihovih davčnih osnov zaradi nenamernega neobdavčevanja in pretiranih zlorab;
set up and implement effective tax systems that prevent their tax bases from being unduly eroded because of inadvertent non-taxation and abuse;
uporabljajo ukrepe proti zlorabam, usmerjene zoper umetne tvorbe, s katerimi se želi izogniti nacionalni zakonodaji ali pravilom Skupnosti, prenesenim v nacionalno zakonodajo;
apply anti-abuse measures to target artificial arrangements designed to circumvent national legislation or Community rules as transposed into national legislation;
še naprej izmenjujejo informacije o sistemih agresivnega davčnega načrtovanja pri izgubah podjetij, njihovemu prepoznavanju in strategijah odzivanja ter merijo učinkovitost uporabljenih strategij in nato objavijo informacije o tem;
continue to share information about aggressive tax planning schemes on corporate losses and their detection and response strategies, and to measure and then publish information on the effectiveness of the strategies used;
razmislijo o uvedbi programov zakonitega ravnanja podjetij in uvedbi ali preoblikovanju pobud za razkrivanje, usmerjenih v sisteme agresivnega davčnega načrtovanja;
consider the introduction of cooperative compliance programmes and the introduction or revision of disclosure initiatives targeted at aggressive tax planning schemes;
dokončno izvedejo reformo direktive o obdavčitvi dohodka od prihrankov, namenjene okrepitvi samodejne izmenjave informacij, ki je že nekaj časa blokirana v Svetu, da bi zagotovili pravično in ustrezno obdavčenje dohodkov od prihrankov v EU; poudarja, da bi morale vse zadevne jurisdikcije izvajati upravno sodelovanje, ki ne krši postopkovnih pravic in pravice do zasebnosti davkoplačevalcev, in sicer z omogočanjem samodejne izmenjave informacij, razširjene na podjetja ter truste in le na fizične osebe;
finally conclude the reform of the Savings Tax Directive to enforce automatic information exchange, which has been blocked for some time in the Council, in order to ensure fair and appropriate taxation of savings in the EU; stresses that all affected jurisdictions should implement administrative cooperation that does not violate the taxpayer’s procedural rights and right to privacy, by offering automatic information exchange extended to companies and trusts and not just to individuals;
sporočijo in objavijo odločitve nacionalnih organov o davkih za podjetja, ki poslujejo čezmejno;
notify and make public tax rulings by national authorities for companies operating cross-border;
zagotovijo davčne spodbude za mala in srednja podjetja, kot so davčne oprostitve in olajšave, da bi spodbudili podjetništvo, inovacije in ustvarjanje delovnih mest;
provide tax incentives for SMEs, such as tax exemptions and cuts, to encourage entrepreneurship, innovation and job creation;
spodbujajo reforme za omejitev možnosti za utajo davkov, in sicer z vzpostavitvijo učinkovitih mehanizmov za zbiranje prihodkov, ki zmanjšujejo stik davkoplačevalcev z davčnimi organi, povečujejo uporabo sodobne tehnologije ter se osredotočajo na e-upravo na področju evidentiranja in spremljanja gospodarske dejavnosti;
promote reforms to limit the room for tax evasion by establishing efficient revenue-collecting mechanisms that minimise the relation between the taxpayer and the tax authorities and maximise the use of modern technology and focus on e‑governance in recording and monitoring economic activity;
opredeli področja, na katerih so možne izboljšave zakonodaje EU in upravnega sodelovanja med državami članicami, da bi se zmanjšale davčne goljufije;
identify the areas in which improvements to both EU legislation and administrative cooperation between Member States can be made to reduce tax fraud;
zagotovi več proračunskih sredstev in osebja za GD TAXUD, da bo lahko razvila politike in predloge EU v zvezi z neobdavčevanjem, utajo davkov in davčnimi goljufijami;
provide more budgetary resources and staff to DG TAXUD to develop EU policies and proposals concerning double non-taxation, tax evasion and fraud;
odpravi škodljivo davčno konkurenco in dvojno neobdavčevanje velikih podjetij, ki umetno preusmerjajo dobičke, da bi znižala efektivno davčno stopnjo; sporoči in objavi odločitve nacionalnih organov o davkih za podjetja, ki poslujejo čezmejno;
tackle harmful tax competition and double non-taxation of large companies that artificially shift profits to minimise the effective tax rate; notify and make public tax rulings by national authorities for companies operating cross-border;
strožje obravnava davčne goljufije s kazenskim pregonom;
tackle tax fraud more strictly by means of prosecutions under the criminal law;
58. poziva Komisijo, naj preuči fiskalne posledice izvajanja evropskega semestra ter objavi poročilo v letu 2012;
Calls on the Commission to analyse the fiscal implications of the implementation of the European Semester and publish a report during 2012;
60. poziva Komisijo, naj opredeli politične ukrepe iz programov držav članic za stabilnost in konvergenco in nacionalnih programov reform, ki imajo fiskalne posledice, ter jim da prednost;
Calls on the Commission to identify and give priority to policy measures that have fiscal implications in the Member States’ Stability and Convergence Programmes and National Reform Programmes;
Evropski parlament je prvič sklenil, da objavi letno davčno poročilo.
For the first time the European Parliament decided to publish an Annual Tax report.
Cilj poročila prispevati k delovnemu programu Komisije za leto 2012.
The objective of the report is to feed in to the work of the Commission work programme for 2012.
Poročilo je osredotočeno na davčne pobude, ki jih je sprejela Komisija v letu 2011 in na področja, kjer so potrebne nadaljnje pobude, da se izboljša delovanje enotnega trga in ustvari bolj konkurenčna Evropa.
The report focuses on the tax initiatives taken by the Commission during 2011 and on areas where further initiatives are necessary in order to improve the functioning of the Single market and to create a more competitive Europe.
Namen poročila je tudi obravnavati davčne probleme, s katerimi se soočajo državljani EU v čezmejnih situacijah v EU.
The report also aims to address tax problems that EU citizens face in cross-border situations within the EU.
Državljani EU, na primer, ki delajo ali raziskujejo v drugih državah članicah EU, se lahko srečajo z vprašanji dvojnega obdavčevanja in imajo lahko težave s pridobivanjem dovoljenj, davčnimi odtegljaji ali olajšavami tujih davčnih organov.
For example, EU citizens working or investing in another EU Member State they may encounter issues of double taxation and may have difficulties with obtaining allowances, tax reliefs or deductions from foreign tax authorities.
Namen poročila je tudi pregledati področja, na katerih bi se lahko pokazala potreba po nadaljnjemu davčnemu usklajevanju in kamor bi lahko EU posegla.
The report also aims to examine areas where further tax coordination may be necessary and where the EU can play a role.
Predlogi Komisije za to področje imajo lahko pozitiven učinek na vsakdanjik mnogih evropskih državljanov in podjetij.
Proposals from the Commission in this area may have a positive effect in the daily lives of many European citizens and businesses.
Zelo pomembna je tudi obravnava diskriminatornih davčnih pravil v državah članicah, ki so v nasprotju s temeljnimi svobodami, ki jih zagotavljajo Pogodbe EU.
The question of tackling discriminatory tax rules in Member States that are in conflict with the fundamental freedoms guaranteed by the EU Treaties also is of key importance.
V tem poročilu se države članice in Komisija pozivajo, naj predstavijo predloge za rešitve na tem področju.
The report asks the Member States and the Commission to present proposals for solutions in this field.
Poročilo vsebuje tudi pripombe o tem, kako preprečiti izogibanje davkom in davčne zlorabe ter kako povečati davčno preglednost.
The report also comments on how to prevent tax avoidance, tax abuse and increase tax transparency.
Nazadnje je v poročilu sklep, da je treba oceniti davčne posledice uvedbe evropskega semestra in poziva Komisijo, naj leta 2012 predstavi poročilo o tem.
Finally, the report concludes that the fiscal implications of the introduction of the European Semester have to be evaluated and asks the Commission to present a report in 2012.
Burkhard Balz, Sharon Bowles, Udo Bullmann, Pascal Canfin, Nikolaos Huntis (Nikolaos Chountis), George Sabin Cutaş, Leonardo Domenici, Derk Jan Eppink, Diogo Feio, Markus Ferber, Elisa Ferreira, Ildikó Gáll-Pelcz, Jean-Paul Gauzès, Sven Giegold, Sylvie Goulard, Gunnar Hökmark, Syed Kamall, Othmar Karas, Wolf Klinz, Jürgen Klute, Rodi Kraca-Cagaropulu (Rodi Kratsa-Tsagaropoulou), Philippe Lamberts, Werner Langen, Astrid Lulling, Arlene McCarthy, Ivari Padar, Alfredo Pallone, Ani Podimata (Anni Podimata), Antolín Sánchez Presedo, Olle Schmidt, Edward Scicluna, Peter Simon, Theodor Dumitru Stolojan, Kay Swinburne, Marianne Thyssen, Corien Wortmann-Kool
Burkhard Balz, Sharon Bowles, Udo Bullmann, Pascal Canfin, Nikolaos Chountis, George Sabin Cutaş, Leonardo Domenici, Derk Jan Eppink, Diogo Feio, Markus Ferber, Elisa Ferreira, Ildikó Gáll-Pelcz, Jean-Paul Gauzès, Sven Giegold, Sylvie Goulard, Gunnar Hökmark, Syed Kamall, Othmar Karas, Wolf Klinz, Jürgen Klute, Rodi Kratsa-Tsagaropoulou, Philippe Lamberts, Werner Langen, Astrid Lulling, Arlene McCarthy, Ivari Padar, Alfredo Pallone, Anni Podimata, Antolín Sánchez Presedo, Olle Schmidt, Edward Scicluna, Peter Simon, Theodor Dumitru Stolojan, Kay Swinburne, Marianne Thyssen, Corien Wortmann-Kool
o predlogu uredbe Evropskega parlamenta in Sveta o izvozu in uvozu nevarnih kemikalij (prenovitev)
on the proposal for a regulation of the European Parliament and of the Council concerning the export and import of dangerous chemicals (recast)
PRILOGA: PISMO ODBORA ZA PRAVNE ZADEVE...........................................................16
ANNEX: LETTER FROM THE COMMITTEE ON LEGAL AFFAIRS...................................17
PRILOGA: MNENJE POSVETOVALNE SKUPINE PRAVNIH SLUŽB EVROPSKEGA PARLAMENTA, SVETA IN KOMISIJE 18
ANNEX: OPINION OF THE CONSULTATIVE WORKING PARTY OF THE LEGAL SERVICES OF THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COMMISSION 19
– ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( COM(2011)0245 ),
– having regard to the Commission proposal to Parliament and the Council ( COM(2011)0245 ),
– ob upoštevanju člena 294(2) ter členov 192(1) in 207 Pogodbe o delovanju Evropske unije, na podlagi katerih je Komisija podala predlog Parlamentu ( C7‑0107/2011 ),
– having regard to Article 294(2) and Articles 192(1) and 207 of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament ( C7‑0107/2011 ),
– ob upoštevanju člena 294(3) Pogodbe o delovanju Evropske unije,
– having regard to Article 294(3) of the TFEU,
– ob upoštevanju mnenja Evropskega ekonomsko-socialnega odbora z dne 13. julija 2011
– having regard to the opinion of the European Economic and Social Committee of 13 July 2011
– ob upoštevanju pisma Odbora za pravne zadeve z dne 25. novembra 2011 naslovljenega na Odbor za okolje, javno zdravje in varnost hrane v skladu s členom 87(3) poslovnika,
– having regard to the letter of 25 November 2011 from the Committee on Legal Affairs to the Committee on the Environment, Public Health and Food Safety in accordance with Rule 87(3) of its Rules of Procedure,
– ob upoštevanju poročila Odbora za okolje, javno zdravje in varnost hrane ( A7-0015/2012 ),
– having regard to the report of the Committee on the Environment, Public Health and Food Safety ( A7-0015/2012 ),
Člen 5 – odstavek -1 (novo)
Article 5 – paragraph - 1 (new)