natgillin/translations-raw huggingface dataset:
poudarja, da je treba izboljšati obveščenost potrošnikov in njihovo znanje o finančnih storitvah in z njimi povezanih nevarnostih; zato za zavarovalne police predlaga uvedbo mehanizma, podobnega evropskemu standardnemu informativnemu listu (ESIS), ki bi vseboval jasno obvezno opozorilo o tveganjih glede kompleksnih naložbenih produktov, povezanih z zavarovanjem, in o obstoju zavarovalnih jamstvenih shem, povezanih z določenim nacionalnim organom, da se imetniku zavarovalne police omogoči razumevanje zavarovalnih produktov ter zagotovi dostop do vseh potrebnih informacij;
Stresses that consumers' knowledge and awareness of financial services and associated risks should be improved; suggests, therefore, that a mechanism similar to the European Standardised Information Sheet (ESIS) should be introduced for insurance policies, which would include clear, mandatory risk warnings on complex insurance-linked investment products and on the existence of an IGS linked to a specific national authority in order to make it easier for policy-holders to understand insurance products and gain access to all relevant information;
meni, da bi morala nadzornika v matični državi in državi gostiteljici popolnoma sodelovati z zadevnimi nacionalnimi zavarovalnimi jamstvenimi shemami ter evropskim nadzornim okvirom, da bi kar se da zmanjšali motnje za imetnike polic ali, kjer je to ustrezno, upravičence v državi gostiteljici, in sicer prek kolegija nadzornikov, v katerem bi sodeloval in izvajal nadzor tudi organ EIOPA, tako da bi bil zagotovljen skladen pristop med shemama;
Believes that ‘home’ and ‘host’ supervisors should cooperate fully with the IGS concerned and the European supervisory framework in order to minimise disruption for policy-holders or, where appropriate, beneficiaries in a ‘host’ country in the event of the failure of an insurer, acting through the college of supervisors with the participation and oversight of EIOPA to ensure consistency of approach between schemes;
poziva Komisijo, naj pojasni vlogo, ki jo imajo zavarovalne jamstvene sheme v zvezi s posredniki;
Calls on the Commission to clarify the role played by IGSs in relation to intermediaries;
meni, da mora Komisija zaradi zagotovitve celovite in stalne zaščite za imetnike polic in upravičence ohraniti in upoštevati druge obstoječe zaščitne mehanizme in zakonodajne določbe; je prepričan, da je treba zavarovalne jamstvene sheme uporabiti, kadar odpovejo drugi zaščitni mehanizmi;
Argues that, in order to ensure comprehensive and continuous protection for policy-holders and beneficiaries, the Commission should retain and take into account other protection mechanisms and legislative provisions that are already in place; believes that IGSs should be activated when other protection mechanisms have failed;
vztraja, da nova zakonodaja EU ne bi smela biti sredstvo za zmanjšanje varstva, ki ga zagotavljajo obstoječe zavarovalne jamstvene sheme v državah članicah, in da potrošniki zaradi regulativne nezmožnosti za ustrezen nadzor nad zavarovatelji ne bi smeli utrpeti izgub; zato poziva Komisijo, naj zagotovi, da bo evropski okvir za zavarovalne jamstvene sheme deloval samo kot skrajni ukrep, ki bo imetnikom polic (ali, kjer je to ustrezno, upravičencem), ki so upravičeni do odškodnine, omogočil odškodnino za izgube v največji možni meri v razumnem roku, če bi podjetje razglasilo nesolventnost;
Insists that new EU legislation should not serve to water down the protection offered by existing IGSs in Member States, and that consumers should not face any losses as a result of regulatory failure to adequately supervise insurers; calls, therefore, on the Commission to ensure that a European framework for IGSs functions as a last resort by providing policy-holders (or, where appropriate, beneficiaries) who are eligible with compensation for losses to the fullest possible extent or the possibility of portfolio transfer within a reasonable period of time should an undertaking declare insolvency;
priznava, da so zavarovalnice odgovorne za ravnanje svojih uslužbencev in da morajo imeti posredniki zavarovanje poklicne odgovornosti; ugotavlja, da so goljufije zajete v kazenskem pravu; ugotavlja, da bi lahko bili nadzorniki zaradi pravil o zavarovalni jamstveni shemi, ki bi krila zlorabe pri prodaji in goljufije, manj pozorni in pripravljeni uporabiti nadzorna pooblastila, s tem pa bi ustvarjali moralno tveganje;
Recognises that insurance undertakings are responsible for their employees' conduct and that intermediaries are obliged to hold professional indemnity insurance; notes that fraud is covered by criminal and tort law; recognises that IGS rules covering mis-selling and fraud could make supervisors less vigilant and less willing to use supervisory powers, thus creating moral hazard;
ugotavlja, da bi moralo biti področje uporabe predloga direktive o zavarovalnih jamstvenih shemah omejeno na fizične osebe in da bi bilo treba fizične osebe, neposredno povezane s propadlim zavarovateljem, kot so direktorji, višji vodilni delavci ali člani upravnega odbora z glasovalno pravico, katerih poklicna odgovornost je povezana z vzrokom nesolventnosti, izključiti iz celote potrošnikov, ker ni pravno zavezujoče evropske opredelitve, kaj je malo ali mikropodjetje, in ker se tovrstni subjekti s časom spreminjajo; poziva Komisijo, naj po dogovoru o pravno zavezujoči opredelitvi ponovno preuči vključitev izbranih pravnih oseb; poudarja, da lahko države članice po načelu subsidiarnosti v področje uporabe nacionalne zavarovalne jamstvene sheme vključijo tudi pravne osebe;
Notes that in the absence of a legally binding EU definition of what constitutes a small or micro-undertaking, and given the changing nature of such entities over time, the scope of the proposal for a directive on IGSs should be limited to natural persons and that natural persons directly linked to the failed insurer, such as directors, senior managers or voting board members whose area of professional responsibility is connected to the causes of the insolvency, should be excluded from the body of consumers; calls on the Commission to re-evaluate the case for including select legal persons once a legally binding definition has been agreed; stresses that, in keeping with the subsidiarity principle, individual Member States may choose to include legal persons within the scope of their national IGSs;
priznava, da bi lahko nerešena vprašanja tržne koncentracije povzročila pritisk na zmožnost zavarovalnih jamstvenih shem za absorpcijo vseh terjatev imetnikov polic ali, kjer je to ustrezno, upravičencev, ki bi nastale zaradi stečaja enega ali več zavarovateljev; meni, da se je treba izogibati pravilom o zavarovalnih jamstvenih shemah, ki bi lahko povzročila dodatne pritiske na trgih z visoko koncentracijo;
Recognises that market concentration issues could place strains on the ability of an IGS to absorb all policy-holder or, where appropriate, beneficiary claims resulting from the bankruptcy of one or more insurers; believes that rules on IGSs that could impose further strains on concentrated markets must be avoided;
predvideva, da bi moral imeti organ EIOPA nadzorno vlogo pri usklajevanju testiranja izjemnih situacij za posamezne trge in pri izvajanju tovrstnega vseevropskega testiranja za zavarovalne jamstvene sheme ter da bi moral po potrebi izdajati priporočila in redno izvajati medsebojne strokovne preglede, s čimer bi zagotovili izmenjavo pristopov na podlagi zgledov najboljše prakse;
Foresees an oversight role for EIOPA in coordinating market-specific stress testing by national authorities and in conducting Europe-wide stress testing of IGSs, issuing recommendations where appropriate, and in conducting regular peer reviews to ensure that approaches based on best practice are shared;
ugotavlja, da bi lahko vzpostavitev zavarovalne jamstvene sheme z neprimernimi mehanizmi financiranja na majhnih trgih z visoko koncentracijo povzročila sistemska tveganja zaradi povečanja obsega medsebojne povezanosti med zavarovatelji, kar bi povzročilo neenakost pogojev med manjšimi in večjimi trgi, saj bi imeli manjši trgi večje težave pri spopadanju s stroški; ugotavlja, da je treba te težave upoštevati, da se prepreči naložitev nadaljnjih obremenitev na trge z visoko koncentracijo; poziva Komisijo, naj državam članicam pusti proste roke, da lahko prilagodijo pravila o financiranju in drugih značilnostih zasnove zavarovalne jamstvene sheme specifičnim potrebam nacionalnih trgov;
Notes that in small and concentrated markets the setting-up of an IGS with inappropriate funding mechanisms could give rise to systemic risks by increasing the degree of interconnectedness between insurers, which would create a non-level playing field between smaller and larger markets, since smaller markets would have greater difficulties in coping with the costs; notes that these difficulties need to be taken into account in order to avoid imposing further strains on concentrated markets; calls on the Commission to leave the Member States free to adapt the rules on funding and other IGS design features to the specific needs of national markets;
Resolucija Evropskega parlamenta z dne 13. oktobra 2011 o prihodnosti DDV ( 2011/2082(INI) )
European Parliament resolution of 13 October 2011 on the future of VAT ( 2011/2082(INI) )
ob upoštevanju zelene knjige Evropske komisije o prihodnosti DDV ( KOM(2010)0695 ),
having regard to the European Commission's Green Paper on the Future of VAT ( COM(2010)0695 ),
ob upoštevanju delovnega dokumenta osebja Evropske komisije ( SEC(2010)1455 ),
having regard to the European Commission's Staff Working Document ( SEC(2010)1455 ),
ob upoštevanju „Akta za mala podjetja“ za Evropo ( KOM(2008)0394 ),
having regard to the ‘Small Business Act’ for Europe ( COM(2008)0394 ),
ob upoštevanju sporočila Komisije z naslovom „Evropska digitalna agenda“ ( KOM(2010)0245 ),
having regard to the Commission communication entitled ‘A Digital Agenda for Europe’ ( COM(2010)0245 ),
ob upoštevanju študije družbe PWC o izvedljivosti alternativnih metod za izboljšanje in poenostavitev pobiranja DDV z uporabo sodobnih tehnologij in/ali finančnih posrednikov,
having regard to the PWC Study on the feasibility of alternative methods for improving and simplifying the collection of VAT through the means of modern technologies and/or financial intermediaries,
ob upoštevanju Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost UL L 347, 11.12.2006, str.
having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, 11.12.2006, p.
ob upoštevanju smernic OECD glede nevtralnosti sistema DDV,
having regard to the OECD Guidelines on the Neutrality of VAT,
ob upoštevanju brošure Evropske komisije z naslovom „Trendi obdavčenja v Evropski uniji“ (izdaja za leto 2010),
having regard to the EC publication ‘Taxation Trends in the EU’ (2010 Edition),
ob upoštevanju objave OECD o trendih pri davku na potrošnjo za leto 2010,
having regard to the OECD Consumption Tax Trends 2010,
ob upoštevanju poročila Evropskega parlamenta o usklajeni strategiji za izboljšanje boja proti davčnim goljufijam iz leta 2008,
having regard to the European Parliament report on a coordinated strategy to improve the fight against fiscal fraud from 2008,
ob upoštevanju posebnega poročila Računskega sodišča št. 8/2007 o upravnem sodelovanju na področju davka na dodano vrednost, skupaj z odgovori Komisije UL C 20, 25.1.2008, str.
having regard to Court of Auditors Special Report No 8/2007 concerning administrative cooperation in the field of value added tax, together with the Commission's replies OJ C 20, 25.1.2008, p.
ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve in mnenj Odbora za proračunski nadzor, Odbora za notranji trg in varstvo potrošnikov in Odbora za promet in turizem ( A7-0318/2011 ),
having regard to the report of the Committee on Economic and Monetary Affairs and the opinions of the Committee on Budgetary Control, the Committee on the Internal Market and Consumer Protection and the Committee on Transport and Tourism ( A7-0318/2011 ),
ker naj bi bil sedanji sistem DDV v EU, ki je v veljavi že 17 let, le začasen in naj bi sčasoma prešli na novega; ker je nova pobuda iz zelene knjige Komisije šele začetek postopka, ki bo najverjetneje dolg, težaven in zapleten, njegov uspeh pa bo odvisen od dejanske odločenosti držav članic, da razvijejo enostavnejši, zanesljivejši in učinkovitejši sistem, ki bo bolj pregleden in bo temeljil na tesnem sodelovanju in izmenjavi najboljših praks med državami članicami ob upoštevanju načela subsidiarnosti,
whereas the current VAT system in the EU, which has been in place for 17 years, has been described as provisional with an expectation to move to a new system in due course; whereas the new initiative of the Commission's Green Paper is only the beginning of a procedure which is likely to be long, difficult and complex, and whose success will depend on real determination by Member States to develop a ‘simpler, more robust and efficient’ system that is more transparent and is based on close cooperation and exchange of best practices between Member States whilst respecting the principle of subsidiarity,
ker je cilj skupnega sistema DDV okrepiti učinkovitost delovanja notranjega trga, ki je ključno orodje za ohranitev konkurenčnosti EU,
whereas the aim of a common VAT system is to enhance the efficient functioning of the Internal Market, a crucial tool for the EU to remain competitive,
ker mala in srednja podjetja (MSP) v Evropski uniji predstavljajo 99 % vseh podjetij,
whereas 99% of all businesses in the European Union are SMEs (small and medium-sized enterprises),
ker želi Evropska unija z Aktom za mala podjetja spodbuditi rast malih in srednjih podjetij, da bi se tako izkoristile priložnosti in koristi, ki jih ponuja enotni trg,
whereas the European Union is seeking, by means of the ‘Small Business Act’, to help SMEs to grow by taking advantage of the opportunities and benefits offered by the single market,
ker v državah članicah obstajajo različni pragovi oprostitve DDV za mala in srednja podjetja in ker ti pragovi veljajo izključno za poslovanje znotraj države,
whereas the VAT exemption threshold for SMEs varies from Member State to Member State and applies at national level only,
ker OECD priznava obstoj svetovnega trenda, ki nakazuje prehod z neposrednega na posredno obdavčenje z vse močnejšo vlogo sistemov DDV; ker Parlament tudi priznava ta trend, vendar hkrati poudarja pomembnost neposrednega obdavčenja za progresivnost davčnega sistema; ker OECD opozarja tudi na zelo različno učinkovitost sistemov DDV v svojih državah članicah, kar pomeni, da je veliko možnosti za izboljšanje učinkovitosti sistemov DDV, ker morajo biti vsi ukrepi, namenjeni povečanju učinkovitosti DDV, sprejeti skupaj z ukrepi za preprečevanje goljufije ter je treba razmisliti o odpravi oprostitve DDV za finančne transakcije po opravljeni analizi učinkov, pri čemer se upošteva predlog Direktive Sveta ( 2007/0267(CNS) ),
whereas the OECD recognises the presence of a global trend indicating a shift from direct to indirect taxation, with an increasing role for VAT systems; whereas Parliament also recognises this trend but at the same time stresses the importance of direct taxation for the progressivity of the tax system; whereas the OECD also notes a broad variation in VAT efficiency in OECD countries, indicating a broad scope for increasing VAT efficiency; whereas, however, any measures aimed at increasing VAT efficiency should also be accompanied by measures to tackle fraud and to consider ending the VAT exemption on financial transactions following an analysis of the implications involved, while taking into consideration the proposal for a Council Directive ( 2007/0267(CNS) ),
pozdravlja zeleno knjigo Komisije o prenovi in spremembi veljavnega sistema DDV ter se strinja, da mora celovit sistem DDV zmanjšati operativne stroške uporabnikov in upravne stroške organov ter hkrati preprečevati goljufije, ki znatno bremenijo tako javne finance kot potrošnike;
Welcomes the Commission's Green paper on overhauling and reforming the current VAT system, and agrees that a comprehensive VAT system should reduce operational costs for users and administrative charges for authorities while combating fraud, which is a considerable burden on public finances and on consumers;
poudarja, da mora biti ključna prednostna naloga poskrbeti, da bo sistem DDV varen pred goljufijami, saj imajo države članice zaradi njih ogromne izgube, morda celo do 100 milijard EUR; meni, da je treba posebno pozornost nameniti goljufijam v obliki davčnega vrtiljaka; opozarja na podrobna priporočila iz svoje resolucije z dne 2. septembra 2008 o usklajeni strategiji za izboljšanje boja proti davčnim goljufijam UL C 295 E, 4.12.2009, str.
Emphasises that rendering the VAT system fraud-proof must be a key priority, given the massive losses incurred by Member States, possibly amounting to EUR 100 billion; particular attention needs to be paid to ‘carousel’ fraud; recalls the detailed suggestions contained in its resolution of 2 September 2008 on a coordinated strategy to improve the fight against fiscal fraud OJ C 295 E, 4.12.2009, p.
, ki so še vedno veljavna in jih je treba takoj začeti izvajati;
which are still valid and should be implemented without delay;
ugotavlja, da so opredelitve pojmov, kot sta „socialna blaginja“ ali „načela družbenih razlogov“, ki opredeljujejo, katere storitve so upravičene do oprostitve ali znižanja stopnje DDV, zelo nejasne, saj jih določajo nacionalna sodišča glede na zakonodajo v posameznih državah članicah, zaradi česar lahko pride do tveganja za stalno izkrivljanje konkurence;
Notes that definitions such as ‘social wellbeing’ or ‘principles of social reasons’ which define services that are eligible for exemption or reductions of the VAT rate, are very vague due to the fact that they are determined by national courts in the light of Member States' law and therefore harbour the risk of a permanent distortion of competition;
meni, da se države članice v sedanjem sistemu DDV soočajo s t. i. zaporniško dilemo: ukinitve davčnega nadzora na mejah leta 1993 ni nadomestila zadostna stopnja sodelovanja med državami članicami; opozarja, da zato države članice izgubljajo precejšnje potencialne prihodke iz DDV in druge davčne prihodke, saj se nekatera zakonita podjetja ne odločajo za vstop na notranji trg, goljufi pa izkoriščajo sedanji razdrobljeni sistem DDV;
Considers that Member States in the current VAT system find themselves in a prisoner's dilemma: the abolishment of fiscal border controls in 1993 has not been replaced by a sufficient degree of cooperation between Member States; notes that, as a result, they have lost a significant amount of potential income from VAT and other tax revenues because some legitimate businesses may refrain from entering the Single Market and because fraudsters exploit the existing fragmented VAT system;
zato poziva države članice, naj še naprej gradijo odnose med nacionalnimi davčnimi organi, temelječe na zaupanju, preglednosti in sodelovanju, ter oblikujejo „davčna partnerstva“ s podjetji kot „neplačanimi pobiralci davkov“ za davčne organe;
Calls therefore upon Member States to continue to build relationships based on trust, transparency and cooperation between national tax administrations, and to build ‘tax partnerships’ with businesses as the ‘unpaid tax collectors’ for tax authorities;
poziva Komisijo, naj razvije usklajeno strategijo za izboljšanje boja proti davčnim goljufijam, saj goljufije na področju DDV vplivajo na finančne interese Skupnosti;
Urges the Commission to develop a coordinated strategy to improve the fight against fiscal fraud, as VAT fraud affects the financial interests of the Community;
Zasnova sistema DDV, oprostitve in znižane stopnje
VAT design, exemptions and reduced rates
poziva države članice, naj si prizadevajo za sistem DDV s široko osnovo; prav tako poudarja, da sedanje finančne razmere predstavljajo pomembne izzive in da samo prehod z neposrednega na posredno obdavčenje ne zadostuje za zagotovitev ekonomske stabilnosti; zato poziva k iskanju poštenih alternativnih virov dohodka;
Calls upon Member States to move towards a ‘broad based’ VAT system; also stresses that the current financial climate presents important challenges and that a shift from direct to indirect taxation alone is not sufficient to ensure economic stability; therefore calls also for fair alternative sources of income to be sought;
poudarja, da je v razpravah o prehodu z neposrednega na posredno obdavčenje pomembno podrobno preučiti posledice za regionalno avtonomijo v državah članicah;
Stresses the importance of looking closely into the consequences for regional autonomy within the Member States when discussing a shift from direct taxation to indirect taxation;
poudarja, da je ena od ključnih značilnosti DDV načelo nevtralnosti in zato meni, da se podjetij ne bi smelo, kolikor je to mogoče, prisiliti, da nosijo breme zbiranja DDV; poudarja, da bi morale države članice zagotoviti, da se načeloma in v največji možni meri obdavčijo vsi trgovinski posli, oprostitve pa določijo zelo ozko, hkrati pa bi morale poskrbeti, da se bodo podobno blago in storitve z vidika DDV obravnavale podobno; poudarja, da bi bilo treba na primer vse knjige, časopise in revije, ne glede na njihovo obliko, obravnavati enako, kar pomeni, da bi morala za knjige, časopise in revije, ki jih je mogoče prenesti ali predvajati, veljati enaka stopnja DDV kot za knjige, časopise in revije v fizični obliki ter da bi se morale različne čezmejne storitve transporta, kar zadeva DDV obravnavati enako, ne glede na način uporabljenega transporta; ugotavlja, da kadar oprostitve ne predstavljajo ovire za pravilno delovanje notranjega trga, bi morale države članice obdržati pravico, da odobrijo oprostitve na podlagi natančno oblikovanih socialnih in kulturnih meril;
Recalls that one of the key features of VAT is the principle of neutrality and therefore that businesses should, as far as is possible, not be made to bear the burden of VAT collection; points out that Member States should ensure that in principle all commercial transactions are taxed as far as possible and that any exemptions are construed narrowly, whilst also ensuring that similar goods and services are subject to the same VAT treatments; underlines, for example, that all books, newspapers and magazines regardless of format should be treated in exactly the same way, which means that downloadable and streamed books, newspapers and magazines should be subject to the same VAT treatment as books, newspapers and magazines on physical means of support and that different cross-border transport services should be given identical VAT treatments irrespective of the mode of transport used; notes that when exemptions present no obstacle to the proper functioning of the internal market Member States should retain the right to grant exemptions based on narrowly construed social and cultural criteria;
poziva k usklajenemu standardu ali zmanjšani stopnji DDV za vse čezmejne prevoze znotraj EU, ne glede na vrsto prevoza, in k usklajeni ureditvi oprostitev DDV;
Calls for a harmonised standard or reduced VAT rate for all intra-EU cross-border travel regardless of the mode of transport, and for harmonised rules on VAT deductability;
meni, da bi morale biti stopnje DDV za kulturne dobrine enake, ne glede na način prodaje (prek spleta ali drugače); meni, da bi takšna uskladitev prispevala k razvoju e-trgovine in zagotovila enake kulturne in izobraževalne koristi za potrošnike ter spodbudila razvoj rastočega digitalnega sektorja;
Takes the view that the VAT rates for cultural goods should be the same, regardless of the method of selling them (online or offline); considers that such an alignment would contribute to the development of e-commerce and would provide the same cultural and educational benefits for consumers by promoting the development of the booming digital sector;