natgillin/translations-raw huggingface dataset:
ker nekateri elementi v sedanji razdrobljenosti davčnih sistemov predstavljajo vrzel, ki omogoča davčno utajo in ker znaša ocenjeni izpad prihodkov zaradi davčnih goljufij in utaj le pri davku na dodano vrednost od 200 do 250 milijard EUR,
whereas elements in the current fragmentation of tax systems constitute loopholes enabling tax evasion; whereas the tax revenue lost by fraud and tax evasion is estimated to amount to between EUR 200 and EUR 250 billion as regards VAT alone,
ker je natančno merilo davčnega bremena učinkovita davčna stopnja, ki vsebuje nominalno davčno stopnjo in davčno osnovo,
whereas the accurate measure of a tax burden is the effective tax rate, which comprises the nominal tax rate and a tax base,
ker je obdavčitev energije koristno orodje tako za izvajanje načela 'onesnaževalec plača', kot tudi za to, da se doseže manjše onesnaževanje pri viru; ker je treba nujno upoštevati vedno večji okoljski vpliv prometa v boju proti podnebnim spremembam,
whereas energy taxation is a useful tool in that it both applies the 'polluter pays' principle and achieves a reduction of pollution at source; whereas there is an urgent need to address the ever growing environmental impact of traffic in order to address climate change,
ker sta obdavčitev energije in sistem EU za trgovanje z emisijami pomembna ekonomska instrumenta, ki se uporabljata pri obravnavi porabe energije in emisij CO2,
whereas energy taxation and the EU Emissions Trading System are two significant economic instruments in use which address energy consumption and CO2 emissions,
Prispevek davčne politike k Lizbonski strategiji
The contribution of taxation policy to the Lisbon Strategy
opozarja, da so sklepi, povezani z davčno politiko, kot je dajanje davčnih spodbud podjetjem, najpomembnejši instrument za razvoj in povečanje števila delovnih mest in tudi za povečanje naložb v R&R in okolju prijazne tehnologije; poudarja pa, da če davčna politika znatno prispeva k Lizbonski strategiji, je potrebno stalno spremljanje načina prerazporejanja dodatnih prihodkov, ki nastajajo z davčnimi olajšavami za podjetja, s katerimi bi zagotovili, da se dodatni prihodki dejansko uporabljajo za podporo inovacijam in energetsko učinkovitejši tehnologiji;
Recalls that decisions linked to fiscal policy, such as the provision of fiscal incentives to undertakings, are the main instrument for developing and increasing the number of jobs, but also for increasing R&D investment and environmentally friendly technologies; stresses, however, that if fiscal policy is to make a substantive contribution to the Lisbon Strategy, the constant monitoring of the manner of redistributing additional revenue generated by such tax relief for undertakings is needed, with a view to ensuring that the additional revenue is in fact used to boost innovation and more energy-efficient technology;
ugotavlja trend zniževanja davčnih stopenj za pravne osebe v Evropski uniji in tudi v drugih državah OECD, ki zrcali povečevanje svetovne konkurence, strukturne spremembe in gibanje na finančnih trgih; ugotavlja pa, da ostaja splošna raven obdavčevanja v Evropi višja v primerjavi z drugimi državami OECD; opozarja tudi na dejstvo, da so se javnofinančni prihodki kljub zmanjševanju dejanskih stopenj davka od dobička pravnih oseb povečali; ugotavlja, da je potreben usklajen davčni okvir, vključno z ureditvijo davka na dobiček pravnih oseb, ki bi morala biti ugodna za družbe, zlasti za mala in srednje velika podjetja, in predvideti je treba obnovo rasti in ustvarjanje novih delovnih mest;
Notes the trend in declining corporate tax rates in the European Union as well as in other OECD countries, which reflects increasing global competition, structural change and development in financial markets, notes however that the overall level of taxation in Europe remains higher in comparison to that of other OECD countries; also draws attention to the fact that public revenue as a whole has increased despite declining effective rates of corporate tax; notes the need for a coordinated fiscal framework, including corporate tax arrangements, which should be favourable to companies, in particular SMEs, and geared to renewing growth and generating employment;
meni, da je treba oblikovati javno financirano okoljsko politiko, ki bo ugodna za rast in zaposlovanje v gospodarstvu in bo spodbujala zdravo davčno konkurenco v Evropski uniji, tako da bo davčno breme doseglo širši krog zaposlenih in potrošnikov, podjetij in tistih, ki dobivajo dohodek iz kapitala; poudarja, da mora Evropska unija pospeševati davčne ureditve, ki bodo spodbudile ustvarjanje novih podjetij in tehnološke inovacije;
Regards it as necessary to set up a public finance policy environment that is favourable to growth and employment in the economy, and to promote healthy tax competition in the European Union so that the tax burden is widely shared by employees and consumers, businesses and those deriving income from capital; points out that the European Union must promote tax arrangements to encourage the creation of new businesses and technological innovation;
poudarja, da so šli davčni sistemi držav članic na splošno predaleč pri uporabi relativno visokih stopenj, da bi znižali davčne razrede, ki odvračajo od prevzemanja tveganja in začetka dejavnosti;
Underlines that, in general, tax systems in the Member States have gone too far in applying relatively high rates to low tax brackets, which discourages risk-taking and the establishment of start-ups;
meni, da je mogoče imeti konkurenčne davčne ureditve brez ogrožanja državnega financiranja, kot se kaže v evropskih državah, ki so v zadnjem desetletju uspele povečati davčne prihodke z znižanjem davkov skupaj s širitvijo davčne osnove, ob nadzoru izdatkov in zato z zmanjšanjem njihovih primanjkljajev,
Considers that it is possible to have competitive tax arrangements without undermining state funding, as seen in those European countries that have in the last decade succeeded in increasing their tax revenue through tax cuts accompanied by a widening of tax bases, while controlling expenditure, thereby reducing their deficits;
pozdravlja namero Komisije, da bi našla rešitve za probleme oblikovanja transfernih cen v Evropski uniji;
Welcomes the Commission's intention to develop solutions for problems arising from transfer pricing rules in the European Union;
pozdravlja pilotni projekt, ki ga je predlagala Komisije o obdavčevanju po pravilih matične države za obravnavanje davka od dobička za mala in srednje velika podjetja;
Welcomes the Commission's proposed pilot project to apply the principle of home state taxation to corporate tax paid by SMEs;
priznava težave, s katerimi se soočajo mala in srednje velika podjetja v Evropski uniji in druge države OECD pri financiranju njihovih projektov in se strinja z dajanjem davčnih spodbud za spodbujanje malih in srednje velikih podjetij, da bolj izkoristijo posredne finančne mehanizme, kot so podjetniški delniški kapital, mreže poslovnih angelov itd.;
Recognises the difficulties facing SMEs in the European Union and other OECD countries in financing their projects and endorses the provision of fiscal incentives to encourage SMEs to take more advantage of intermediary financing mechanisms, such as, inter alia, entrepreneurial share capital and business angel networks;
opozarja na pomanjkljivosti v javnofinančnih prihodkih, ki nastanejo v Evropski uniji zaradi davčnih goljufij, ter poziva Komisijo in države članice, da sprejmejo dodatne ukrepe za boj proti davčnim goljufijam;
Draws attention to the shortfall in public revenue caused in the European Union by tax fraud and urges the Commission and the Member States to take further action to combat tax fraud;
meni, da je za učinkovit boj proti utaji davka in davčnim goljufijam potrebna korenita sprememba pri načinu delovanja davčnih storitev, ki temelji na sodobni organizacijskih načelih in načelih dobrega upravljanja, ter poudarja, da mora Komisija v tem sektorju sprejeti pomembne spodbude za podporo usklajevanju na ravni Skupnosti;
Takes the view that in order effectively to combat tax evasion and tax fraud, a radical change is needed in the way that fiscal services operate based on modern organisational and sound administration principles and stresses that the Commission should take significant initiatives to support coordination at Community level in this sector;
meni, da je treba ohraniti ugodnosti pri davku na dodano vrednost za javna ali mešana podjetja in da je treba za družbe, ki imajo opravka z obveznostjo davka na dodano vrednost v EU, uvesti 'vse na enem mestu';
Considers that VAT relief for community-oriented public or semi-public undertakings must be retained; believes that a one-stop-shop for companies to deal with their EU-wide VAT obligation must be introduced;
poziva države članice, da skušajo zagotoviti pravičnejšo razporeditev davčnih bremen z boljšo strukturo in ciljno odhodkovno stranjo proračuna;
Calls on the Member States to seek to ensure greater fairness in the distribution of fiscal burdens and through better structure and targeting of the expenditure side of the budget;
negativno ocenjuje gibanje v smeri zvišanja stopenj davka na dodano vrednost v Evropski uniji, ker učinkuje regresivno in zmanjšuje povpraševanje potrošnikov; poudarja, da so izkušnje v nekaterih državah članicah pokazale, da pride do ustvarjanja večjega prihodka, če se davčna osnova razširi, če rast zaposlovanja povzroča povečanje potrošnje in če so pravi pogoji za ureditev dejavnosti sive ekonomije, to je proces, ki bi bil s povečanjem davčnih stopenj ogrožen;
Criticises the upward trend of VAT rates in the European Union, which has a regressive effect and reduces consumer demand; stresses that experience in some Member States has shown that greater revenue is generated when the tax base is widened, when employment growth causes an increase in consumption and when the conditions are right for black economy activities to become regularised, a process that would be endangered by an increase in VAT rates;
ponovno izraža svojo podporo poskusom z nižjimi stopnjami DDV za delovno intenzivne storitve kot strukturnim elementom sistema davka na dodano vrednost, s prožnostjo za države članice, da uporabljajo stopnje pri storitvah predvsem na lokalni ravni in ne izkrivljajo čezmejne konkurence;
Reiterates its support for experimenting with lower VAT rates for labour-intensive services as a structural element of the VAT system, with flexibility for Member States to apply such rates in sectors of proximity services that are mainly local and do not distort cross-border competition;.
podpira prizadevanje Komisije, da bi davčno politiko usmerila v bolj ambiciozne okoljske cilje; meni, da lahko tak ukrep pospeši raziskave in večjo uporabo okoljskih tehnologij ter s tem razvoj konkurenčnih zmogljivosti Evropske unije na tem področju; vendar poudarja, da je treba sprejeti take ukrepe, da to ne bo dodatno obremenilo revnejših gospodinjstev;
Supports the Commission's efforts to gear fiscal policy towards more ambitious environmental objectives; considers that such action can promote greater research into, and a greater application of, environmental technologies, thereby developing the European Union's competitive potential in this field; stresses, however, that action must be taken to avoid placing an even greater burden on poorer households;
ugotavlja, da je potreben popolnoma nov pristop glede politike trošarinskih stopenj; poudarja, da je treba zavrniti strategijo, ki je usmerjena v določanje najnižje davčne stopnje na ravni Skupnosti in namesto nje sprejeti splošen kodeks ravnanja z namenom spodbuditi države članice, da bolj približajo njihove zelo različne trošarinske stopnje;
Notes that there is a need for an entirely new approach regarding excise duty policy; stresses that a policy line that is oriented to the determination of the minimum tax rate at the Community level should be rejected and that a generic code of conduct should instead be adopted, with the objective of encouraging Member States to approximate more closely their highly divergent rates of excise duty;
mani, da mora davčna politika na splošno spodbujati industrijo k internalizaciji zunanjih stroškov, vendar meni, da je smiselno ohraniti ali uvesti davčne olajšave za čiste, nafosilne energetske vire;
Believes that fiscal policy should generally contribute to requiring industry to internalise external costs but considers it appropriate to retain or introduce tax and other incentives to promote clean, non-fossil-based energy sources;
mani, da lahko višji davki na gorivo pozitivno učinkujejo na okolje, če so na voljo cenovno ugodna in privlačna javna prevozna sredstva;
Considers that an increase in fuel taxes would have a positive environmental impact if economical and attractive means of mass transport were available;
meni, da se države, ki so v procesu dohitevanja, soočajo z višjimi zunanjimi stroški, za katere ne bi smele biti kaznovane;
Believes that countries that are in the process of catching up are faced with higher external costs, for which they should not be penalised;
poudarja potrebo po nadaljnjem zniževanju davkov na zaposlene, kot pomemben način za doseganje cilja Lizbonske strategije stopnje zaposlenosti 70 %;
Stresses the need to continue reducing taxes on employment as an important tool by which to achieve the Lisbon Strategy objective of an employment rate of 70 %;
meni, da je za vzpostavitev notranjega trga treba poenostaviti carinsko zakonodajo in racionalizirati carinske postopke, da bi zmanjšali upravne stroške podjetij, ki so vključena v čezmejne transakcije, ob ohranjanju poenostavitve obveznosti podjetij glede čezmejne skladnosti; podpira usmeritev v poenostavljeni sistem obračunavanja davka na dodano vrednost pri čezmejni prodaji v Evropski uniji, na primer z uporabo mehanizma obrnjene davčne obveznosti;
Considers it important for the completion of the internal market to simplify customs legislation and to rationalise customs procedures with the purpose of reducing the administrative cost for enterprises engaged in cross-border transactions, maintaining a simplification of enterprises' cross-border compliance obligations; supports moving towards a simplified system for levying VAT on cross-border sales in the European Union, for example, by implementing the reverse charge mechanism;
podpira prizadevanje Komisije za določitev vseevropske skupne konsolidirane davčne osnove za pravne osebe; meni, da bi takšna davčna osnova podjetjem omogočila poslovanje pod enakimi pravili v matični državi in tujini, s čimer bi se povečala preglednost ter obseg čezmejne trgovine in naložb, in bi s tem občutno zmanjšali upravne stroške ter možnosti goljufij in utaje davkov; meni, da je treba sprejeti ukrepe, ki bodo posebej namenjeni zmanjševanju stroškov skladnosti, s katerimi se soočajo mala in srednje velika podjetja, kot so davčne določbe;
Supports the Commission's efforts to establish a pan-European and uniform common consolidated corporate tax base (CCCTB); notes that a CCCTB will lead to greater transparency by enabling companies to operate according to the same rules abroad as at home, will increase cross-border trade and investment, and will significantly reduce administrative costs and the possibility of tax evasion and fraud; considers it necessary to introduce measures specifically designed to reduce tax compliance costs faced by SMEs, such as home state taxation provisions;
ugotavlja, da je skupna konsolidirana davčna osnova za pravne osebe politika, ki se jo lahko vodi na osnovi mehanizma okrepljenega sodelovanja, kakor je že predvideno v pogodbah;
Notes that the CCCTB is a policy which may be conducted under the enhanced cooperation mechanism, as already provided for in the Treaties;
opozarja, da skupna 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 will involve common rules regarding the tax base and will in no way affect the freedom of Member States to continue setting their own tax rates;
pozdravlja namero Komisije, da začne z izvajanjem skupne konsolidirane davčne osnove za pravne osebe tudi v okviru okrepljenega sodelovanja; vendar poudarja, da je to druga najboljša rešitev, saj se zaradi odsotnosti celovitega sistema v vsej Skupnosti lahko delno zmanjšajo koristni učinki, ki nastajajo z večjo preglednostjo ter nižjimi upravnimi stroški;
Welcomes the Commission's intention to launch the CCCTB in the framework of enhanced cooperation; points out, however, that this is a second-best solution, as the benefits of transparency and lower administrative costs may be partly mitigated in the absence of a comprehensive Community-wide system;
pozdravlja pristop Komisije, da mora skupna konsolidirana davčna osnova biti enotna, da mora predstavljati poenostavitev, in pri opredeljevanju skupnih standardov predlaga razvoj mehanizma razporejanje prihodkov med zadevnimi državami članicami; poleg tega meni, da bi za zagotavljanje resnično skupne poenotene davčne osnove bilo pomembno oblikovati tudi primerljivo, ali najbolje, skupno registracijsko dokumentacijo za čezmejne gospodarske dejavnosti;
Welcomes the Commission's view that the CCCTB must be uniform and simplify the situation and recommends, while defining a framework of common standards, the development of a mechanism of allocating revenues among the Member States concerned; considers, furthermore, that in order to establish a genuinely common unified tax base, it is also important to create comparable or, at best, common registration documentation for cross-border economic activities;
pozdravlja sporočilo Komisije 'Boljša uporaba davčnih olajšav za raziskave in razvoj' ter poudarja potrebo po izmenjavi najboljših praks in da se kar najbolj razjasni skladnost teh pobud z zakonodajo Skupnosti;
Welcomes the Commission communication, Towards more effective use of tax incentives in favour of R&D, and highlights the need to share best practices and clarify, to a maximum degree, the compatibility of such incentives with Community law;
poudarja, da je zeleno obdavčenje prožen instrument politike za doseganje danega cilja glede onesnaževanja, za spodbujanje tehnoloških inovacij in za nadaljnje zmanjševanje emisij onesnaževalcev;
Stresses that green taxation is a flexible policy instrument for achieving a given pollution target, for providing incentives for technological innovation and for further reducing pollutant emissions;
spodbuja Komisijo, naj obravnava vprašanja, povezana s konsolidacijo zaključnih računov, obdavčenjem in davčno upravo večjih skupin, ki delujejo čezmejno;
Encourages the Commission to address the issues relating to the consolidation of accounts, taxation and tax administration of the large groups operating across borders;
meni, da so davčne pobude za pospeševanje dejavnosti raziskav in razvoja velikega pomena za doseganje lizbonskih ciljev, kot so povečanje izdatkov za raziskave in razvoj v Evropi, zlasti za omogočanje dejavnosti raziskav, razvoja in inovacij v malih in srednje velikih podjetjih; ugotavlja pa, da se davčne spodbude ne bi smele uporabljati kot posredne subvencije nacionalnim družbam;
Considers that tax incentives to encourage R&D activities are of great importance for achieving the Lisbon Strategy objectives, such as increasing R&D spending in Europe, in particular as regards facilitating R&D+i activities for SMEs; notes, however, that such tax incentives should not be used as indirect subsidies to national firms;
meni, da se mora davčna politika oblikovati tako, da bo v vseh gospodarskih sektorjih spodbujala rast zaradi produktivnosti in da bodo davkoplačevalci lahko imeli odbitek ali pa zahtevali davčno amortizacijo za njihove izdatke za raziskave in razvoj;
Is convinced that tax policy should be drawn up in such a way as to induce productivity-led growth in all sectors of the economy by allowing a taxpayer to either deduct or claim tax depreciation in respect of R&D expenditure;
meni, da tehnološka vrzel med državami članicami pomeni, da obstajajo razlike v davčni politiki ter da se na ravni Skupnosti ukrepa le, če ukrepanje s strani posameznih držav članic ne more zagotoviti učinkovite rešitve; meni, da bi spodbujanje dobre prakse pri oblikovanju davčnih spodbud za raziskave in razvoj ter boljše usklajevanje davčne politike državam članicam pomagalo pri izpolnitvi ciljev Lizbonske strategije;
Believes that the technological gap among Member States means that there are differences in tax policy and that action should only be taken at Community level when action by individual Member States cannot provide an effective solution; is of the opinion that the promotion of good practices for the design of R&D tax initiatives and better co-ordination of tax policy would help Member States meet the Lisbon Strategy objectives;
poziva Komisijo, naj sprejme bolj proaktivno strategijo glede offshore finančnih središč:
Urges the Commission to adopt a more proactive strategy with regard to offshore financial centres;
podpira stališče Komisije, da je pri prenosu premoženja v tretjo državo obdavčevanje, ki se zahteva ob izselitvi, upravičeno, ker je čezmejno upravno sodelovanje omejeno;
Supports the Commission's view that when assets are transferred to a third country, it is justified, because of the lack of cross-border administrative cooperation, to require taxes to be payable at the time of exit;
ugotavlja, da so za zadeve na področju obdavčenja pogosto vložene tožbe na Sodišču Evropskih skupnosti in da je to predvsem zaradi pomanjkanja preglednosti in velike zapletenosti davčnih sistemov v Evropi, zato poziva k poenostavitvi davčnih zakonikov v Evropski uniji; meni, da je treba v primeru čezmejnih izgub zunanjih odvisnih družb preprečiti dvojno obdavčenje matičnih družb, med državami članicami je treba enakomerno razdeliti pristojnost na področju davkov, izgube se ne smejo dvojno izravnavati in treba je preprečiti davčne utaje;
Notes that cases concerning taxation are frequently brought before the Court of Justice of the European Communities and that this is mainly because of the lack of transparency and the high level of complexity of the taxation systems in Europe and calls, therefore, for a simplification of tax codes across the European Union; believes that, in situations involving cross-border losses by foreign subsidiaries, the double taxation of parent companies must be avoided, fiscal competence must be fairly distributed among Member States, losses should not be offset twice, and tax avoidance must be prevented;
ugotavlja, da si bodo podjetja, če ne bo poti za čezmejne davčne olajšave, prizadevala zagotoviti obdavčenje njihovega dobička v državah, v katerih je domači trg sposoben ustvarjati dovolj dobička, da nadomesti možne izgube v tujini;
Notes that without channels of cross-border loss relief, firms will seek to ensure that their profits are taxed in countries where the size of the home market is sufficient to generate enough profit to offset possible losses abroad;
meni, da si je treba prizadevati za družbe in skupine, ki imajo enote v tujini, vzpostaviti sistem čezmejnih davčnih olajšav zaradi izgube; vzame na znanje sporočilo Komisije o davčni obravnavi izgub v čezmejnih primerih;
Considers that it is necessary to work towards a system of cross-border loss relief, both for companies and groups with units abroad; takes note of the Commission communication on tax treatment of losses in cross-border situations;
meni, da je sporočilo Komisije o davčni obravnavi izgub v čezmejnih primerih osnova za nadaljnjo razpravo, zlasti glede možnih rešitev, dokler se ne začne uporabljati skupna konsolidirana davčna osnova, navedena v sporočilu za izvajanje sistema davčne olajšave zaradi izgube in izterjave s strani države članice gostiteljice;
Regards the Commission communication on tax treatment of losses in cross-border situations as a basis for further discussion, specifically as regards the possible solutions, pending the application of the CCCTB, identified in the communication as regards implementing a system of loss relief and recapture by the host Member State;