natgillin/translations-raw huggingface dataset:
ugotavlja, da se prometni sektor sooča z izkrivljanjem trga, saj za nekatere oblike prevoza, kot sta avtobusni in železniški prevoz, DDV velja, druge pa so ga oproščene; to povzroča neenake konkurenčne pogoje, saj se vse oblike prevoza potegujejo za iste čezmejne storitve prevoza;
Notes that the transport sector is experiencing market distortions, since some modes of transport such as bus and train are subjected VAT while others are exempted; this creates an uneven playing field since all modes of transport are competing for the same cross-border
poziva k oblikovanju zelene strategije DDV, ki bi se osredotočila na zmanjšanje stopenj za energetsko učinkovite in okolju prijazne proizvode ter storitve, kar bi uravnovesilo nelojalno konkurenco zaradi zunanjih učinkov, ki se ne odražajo v ceni blaga ali storitve;
Calls for a Green VAT strategy to be devised, centred on reduced rates for energy-efficient and environmentally friendly products and services, counterbalancing unfair competition which results from externalities not reflected in the price of a good or service;
poudarja, da se mora dati DDV pri blagu in storitvah, ki se uporabljajo za obdavčene gospodarske dejavnosti, zaradi zagotavljanja nevtralnosti odbiti; poudarja, da so sedanja pravila o odbitku vstopnega davka zapletena in podjetjem povzročajo težave, ki izhajajo iz njihove dejavnosti (področje uporabe), vrste storitve (oprostitve) ali značilnosti storitev (odbitna postavka);
Emphasises that in order to ensure neutrality, VAT on goods and services that are used for taxed economic activities must be deductible; notes that at present the rules on input tax deduction are complex and cause problems for businesses as a result of issues arising from the nature of their activities (scope), type of service (exemptions) or nature of services (deductibility);
ugotavlja, da se je pri čezmejnih transakcijah veljavni sistem DDV odmaknil od začetne zavezanosti držav članic k izvajanju načela države izvora, saj med državami članicami ni bilo dovolj politične podpore za uporabo tega načela;
Notes, with regard to cross-border intra-Community transactions, that the current VAT system has moved away from the initial commitment by Member States to implement the origin principle, due to a lack of political support among Member States to cooperate in order to apply that principle;
zato se strinja s Komisijo, da je treba priznati aktualno stanje in preiti na načelo namembne države; meni, da je sistem DDV za blago in storitve na podlagi kraja porabe, obetavna možnost, ki jo je treba nadalje analizirati in pospremiti z uvedbo učinkovitih točk držav članic za „vse na enem mestu“; poudarja, da mora ostati uvedba tovrstnega mehanizma za DDV do 1. januarja 2015 še naprej osrednja prednostna naloga EU;
Agrees therefore with the Commission's proposal to recognise the status quo and move towards a destination principle; considers that a VAT system based on the place of consumption, for both goods and services, appears to be a promising route that should be further analysed and needs to be accompanied by the introduction of well-functioning one-stop shops (OSS) by Member States; emphasises that the introduction of VAT OSS by 1 January 2015 should continue to be a key priority for the EU;
z vidika trenda zbliževanja splošnih stopenj DDV poziva države članice, naj nadalje omejujejo razpon splošne stopnje; priznava, da je treba državam članicam omogočiti, da lahko same določijo svojo stopnjo DDV zaradi pomembnosti DDV kot proračunskega instrumenta;
In the light of the converging trend of VAT standard rates, calls upon Member States to further narrow the standard-rate band; acknowledges that Member States must be afforded the flexibility to set their own VAT rate in the light of VAT's importance as a budgetary instrument;
poziva Komisijo, naj do konca decembra 2012 pripravi predlog o poenostavitvi čezmejnega obdavčenja;
Calls on the Commission to come up with a proposal by the end of December 2012 on simplifying cross-border taxation;
poudarja, da so nepridobitne organizacije ključnega pomena in zelo koristne za demokracijo, rast in blaginjo Evrope; poziva Komisijo, naj predlaga mehanizem, s katerim bi države članice, ki želijo okrepiti civilno družbo, lahko sprejele splošno oprostitev DDV za vse ali večino dejavnosti in transakcij, ki jih izvajajo te organizacije; poudarja, da bi takšen mehanizem moral veljati vsaj za manjše nepridobitne organizacije;
Underlines that non-profit-making organisations play a vital and very beneficial role in furthering democracy, growth and prosperity in Europe; calls on the Commission to propose a mechanism allowing Member States wishing to strengthen civil society to generally exempt from VAT all or most of the activities and transactions carried out by these organisations; stresses that at least the smaller non-profit-making organisations should be covered by such a mechanism;
poziva države članice, naj se do januarja 2012 dogovorijo o seznamu skupnih dobrin in storitev, za katere bi morali uvesti oprostitev davka ali znižanje stopnje DDV;
Calls on the Member States to agree by January 2012 on a list of common goods and services that should benefit from tax exemptions or a reduction in the VAT rate;
poziva države članice, naj tesno sodelujejo z Odborom za DDV, da bi dosegli dogovor o skupni razlagi pravnih izrazov, ki se uporabljajo na tem področju, kar bi po drugi strani pomenilo tudi, da vsi drugi proizvodi in storitve na evropski ravni takšnih pravic nimajo;
Invites the Member States to work closely with the VAT committee to reach an agreement on a common interpretation of the legal terms that are relevant in this context, whereby in reverse this would mean that all other goods and services on a European level would be excluded from such entitlements;
poziva Komisijo, naj Evropskemu parlamentu in Svetu do konca leta 2013 na podlagi ugotovitev držav članic in Odbora za DDV posreduje poročilo z zavezujočim seznamom skupnih proizvodov in storitev, za katere se lahko uveljavi znižana stopnja DDV ali oprostitev v okviru direktive o DDV;
Calls on the Commission to submit by the end of 2013 a report to the European Parliament and the Council comprising a binding list of common goods and services, on the basis of the findings of the Member States and the VAT committee, that are eligible for a reduced VAT rate or an exemption under the VAT Directive;
poziva države članice, naj bolje uskladijo in zbližajo upravno prakso z osredotočanjem na izmenjavo najboljših praks in naj izvajajo ukrepe, ki jih je Komisija predlagala leta 2009 , za zmanjšanje upravnih obremenitev zaradi zakonodaje EU na področju DDV, zlasti z zmanjšanjem pogostosti periodičnih napovedi DDV, poenostavitvijo dokazil za oprostitev DDV ob izvozu, ukinitvijo ničelnih prodajnih seznamov znotraj EU, povečanjem uporabe rešitev s področja e-uprave v skladu z določbami Evropske digitalne agende – zlasti za elektronsko posredovanje napovedi DDV in seznamov, – ter ukinitvijo denarnih kazni in plačila obresti za DDV zaradi napak v obliki, če posamezna pravna oseba zadevni državi članici ni povzročila izpada prihodkov od DDV in preučitvijo uvedbe enotnega postopka vračila DDV, enotne davčne številke ter sistema za elektronsko vodenje vračil DDV po vsej Uniji;
Calls upon Member States to better coordinate and converge administrative practices by focusing on exchanging best practices and to implement the measures proposed by the Commission in 2009 to reduce the administrative burdens from EU legislation in the area of VAT, notably by reducing the frequency of the periodic VAT returns, simplifying the proof required for the VAT export exemption, abolishing ‘nil’ intra-EU sales listings, increasing the use of e-government solutions in line with the Digital Agenda for Europe – in particular for the electronic submission of VAT returns and lists, abolishing interest and penalty payments on VAT related to errors of form if the individual legal entity has not caused the Member State in question to suffer any shortfall in VAT revenue, and considering the introduction of a single VAT reimbursement procedure, VAT identification number and an electronic storage system for VAT for the whole of the EU;
pozdravlja raziskavo o digitalnem notranjem trgu; poziva Komisijo, naj izboljša medobratovalnost elektronskih podpisov, da bi tako oblikovala pravni okvir za priznavanje varnih sistemov za e-certificiranje, in premisli o reviziji in razširitvi direktive o elektronskem podpisu, da bi zmanjšala upravno obremenitev za podjetja, zlasti mala in srednja; poudarja potrebo po vzajemnem priznavanju e-identifikacije in e-avtentifikacije po vsej EU;
Welcomes the Digital Internal Market study; calls on the Commission to improve interoperability of electronic signatures, so as to create a legal framework for recognition of secure e-certification systems, and to consider a revision and extension of the Electronic Signature directive in order to reduce the administrative burden for enterprises, especially SMEs; emphasises the need for mutual recognition of e-identification and e-authentication across the EU;
odobrava, da je od leta 2010 v EU vzpostavljen nov elektronski sistem vračila DDV; poziva Komisijo, naj najkasneje julija 2012 poroča Parlamentu o rezultatih, prednostih in slabostih novega sistema; poudarja, da je treba nova pravila vedno pregledati, če želimo zagotoviti, da ustrezno ščitijo pred poskusi goljufije;
Welcomes the fact that since 2010 a new electronic VAT refund system has been in place within the EU; calls on the Commission to report to Parliament no later than July 2012 on the results, strengths and weaknesses of the new system; stresses that the new rules must always be reviewed in order to ensure that they provide appropriate protection against attempted fraud;
poziva Komisijo, naj v razumnem času pripravi predlog o uvedbi standardnega evropskega računa (v papirni in elektronski obliki) na podlagi jezikovno nevtralne predloge, ki bi vsebovala informacije, kot so polno ime in naslov, datum registracije in izbrisa identifikacijske številke za DDV ter podatke o DDV skupini, da se olajša čezmejne transakcije in zmanjša stroške za podjetja;
Calls on the Commission to present, within a reasonable period of time, a proposal for a Standard European Invoice (paper and electronic) based on a linguistically neutral template that could include information such as full name and address, date of registration and closure of a VAT number and group VAT information, so as to facilitate cross-border transactions and reduce costs for business;
poudarja pomen povečanja in podpiranja uporabe rešitev na področju e-uprave, zlasti za elektronsko posredovanje napovedi DDV in seznamov;
Underlines the importance of increasing and supporting the use of e-government solutions, in particular for the electronic submission of VAT returns and lists;
poziva države članice, naj na ravni EU dosežejo kratko- oz. srednjeročni dogovor o naboru največjega števila standardiziranih obveznosti v zvezi DDV, ki jih lahko države članice naložijo podjetjem; poziva države članice, naj v sodelovanju s podjetji preučijo obveznosti DDV in upravne prakse, določijo ključne poslovne ovire v trenutnem sistemu DDV ter izmenjajo ideje in pristope najboljših praks, da bi sistem tako poenostavile, izboljšale jasnost ter zmanjšale upravne obremenitve in trgovinske ovire;
Calls upon Member States to agree at EU level in the short/medium term on a maximum set of standardised VAT obligations that may be imposed on businesses by Member States; calls upon Member States, working with businesses, to examine VAT obligations and administrative practices and identify key business irritants in the current VAT system and to share ideas and ‘best practice’ approaches in order to simplify it, improve clarity and reduce administrative burdens and trade barriers;
poziva Komisijo in države članice, naj razmislijo o sprejetju enotnega praga za oprostitev DDV za mala in srednja podjetja po vsej Uniji, da bi zmanjšali obremenitve in stroške ter zagotovili lažji dostop do notranjega trga;
Calls on the Commission and Member States to consider introducing a Europe-wide VAT exemption threshold for SMEs, with a view to cutting red tape and costs and facilitating access to the internal market;
poziva Komisijo, naj pozorno preuči vprašanje dodatnega zmanjševanja birokracije na področju DDV za nepridobitne organizacije; poudarja, da bi morala v sistemu DDV obstajati višja stopnja prožnosti za države članice, ki želijo sprejeti ambiciozne ukrepe za olajšanje upravnih bremen na področju DDV za te organizacije;
Calls on the Commission to look carefully into the issue of further reducing VAT red tape for non-profit-making organisations; underlines that there should be a higher degree of flexibility in the VAT system for Member States wishing to take ambitious measures in order to ease the VAT administration burden for these organisations;
se strinja s Komisijo, da je treba izboljšati učinkovitost pobiranja DDV, da se zmanjša primanjkljaj DDV in omejijo možnosti goljufij ter da se trgovce, ki delujejo v dobri veri, zaščiti pred morebitnimi goljufijami na področju DDV; poudarja, da je boj proti davčnim goljufijam v Evropski uniji prednostna naloga, in na tem področju spodbuja tesnejše sodelovanje med državami članicami, Europolom, Eurojustom in uradom OLAF, prav tako poziva k pojasnitvi terminov in opredelitev, kot so „država potrošnje“ in „država sedeža“;
Agrees with the Commission that the efficiency of VAT collection needs to be improved in order to reduce the VAT gap and limit the possibility of fraud, as well as to protect bona fide traders against VAT fraud; stresses that combating tax fraud in the European Union is a priority, and calls for closer cooperation between the Member States, Europol, Eurojust and OLAF in this area, also calls for clarification of terms and definitions, such as ‘country of consumption’ and ‘country of establishment’;
poudarja, da je treba v državah članicah izboljšati čezmejni pregon goljufij na področju DDV znotraj Skupnosti ter povečati odgovornost in zavedanje v zvezi s tveganji na tem področju;
Underlines the need to improve cross-border prosecution of intra-Community VAT fraud in the Member States and to increase accountability and risk awareness in this area;
poudarja, da je za zagotovitev učinkovitih čezmejnih preiskav in pravnega pregona takih goljufij v zakonodaji EU potrebna celovita in enotna opredelitev sheme goljufij na področju DDV ali davčnega vrtiljaka, najpogosteje uporabljene goljufije na področju DDV, in usklajene upravne kazni;
In order to establish effective cross-border investigations on, and juridical persecution of, such fraud, stresses the importance of having a comprehensive and uniform definition in EU legislation of a VAT-fraudulent scheme or VAT carousel, the most widely used form of VAT fraud, as well as harmonised administrative penalties;
ugotavlja, da točne ocene o obsegu goljufij v obliki davčnega vrtiljaka niso na voljo; poziva k razvoju natančnega orodja za vrednotenje goljufij na področju DDV, ki bi omogočilo tudi izvedbo ustreznih primerjav na tem področju med državami članicami EU;
Notes that accurate estimates of the extent of VAT-carousel fraud are unavailable; urges the development of an accurate valuation tool for VAT fraud, which would also enable relevant comparisons to be made in this area between the EU Member States;
poudarja pomen intenzivnejšega in hitrejšega sodelovanja med državami članicami, boljšega spremljanja vseh izmenjav informacij in bolj neposrednih stikov med lokalnimi davčnimi organi prek skupnega informacijskega spletnega portala, da bi si države članice med seboj pomagale na učinkovit način; poziva, da se okrepi sodelovanje med pravosodnimi organi držav članic in organi Eurojust, Europol ter OLAF;
Stresses the importance of more intensive and rapid cooperation between Member States, better monitoring of exchanges of information and more direct contacts between local tax offices by means of a common online information portal, so as to ensure that Member States provide efficient assistance to each other; urges that cooperation between the judicial authorities of the Member States, Eurojust, Europol and OLAF be enhanced;
poziva Komisijo, naj predlaga poenostavitev in konsolidacijo zakonodaje Skupnosti za preprečevanje goljufije in naj obravnava šibke točke pri sodelovanju med Komisijo in državami članicami v okviru tega procesa;
Calls on the Commission to propose a simplification and consolidation of Community anti-fraud legislation, and to address the weaknesses in cooperation between the Commission and the Member States in the framework of this process;
poziva Komisijo, naj zagotovi, da bo nedavno ustanovljeni organ EUROFISC (november 2010) v praksi deloval kot dodana vrednost čezmejnim preiskavam goljufij na področju DDV, ki jih izvajajo države članice, da bo redno poročal Parlamentu o svojem delovanju in ta poročila tudi objavljal;
Calls on the Commission to ensure that the recently established (November 2010) EUROFISC functions as a practical added value to Member States' cross-border VAT fraud investigations, to report regularly to Parliament on its functioning and to make these reports public;
poudarja, da je mogoče s povečano uporabo novih tehnologij in inovativnih rešitev znatno zmanjšati možnosti goljufij na področju DDV; poziva Komisijo, naj še dodatno okrepi sistem izmenjave informacij o DDV (VIES), in sicer tako, da bo skrajšala časovni okvir za zbiranje in vnos podatkov ter odobrila neposreden čezmejni dostop do podatkov;
Stresses that opportunities for VAT fraud can be significantly reduced by increased use of new technologies and innovative solutions; urges the Commission to further strengthen the Value Added Information Exchange System (VIES) by shortening the timescale for collecting and capturing data and by granting broader direct access to data;
vendar meni, da je razprava o načinih pobiranja DDV sekundarnega pomena za reševanje obstoječih pomanjkljivosti in težav, ki so povezane s sedanjimi predpisi in postopki, in da je v tej fazi največ pozornosti treba nameniti reševanju pomanjkljivega usklajevanja in potrebi po standardizaciji postopkov ter zmanjšanju jezikovnih ovir ob hkratnem zmanjšanju izpostavljenosti sistema goljufijam;
Considers, however, that the discussion of VAT collection methods is secondary to solving the underlying shortcomings and problems inherent in the current rules and procedures, and that at this stage the highest priority should be given to addressing the lack of harmonisation and the need to standardise procedures and reduce linguistic barriers, while reducing the system's vulnerability to fraud;
poudarja potrebo po oblikovanju organa, ki bi zagotavljal jasno razlago in kjer bi države članice pridobile zavezujoče odgovore glede skupne davčne metodologije in enakega izvajanja predpisov o DDV;
Points out the need for a clear European interpretation body where Member States can get binding answers with a view to a common tax methodology and equal application of the VAT rules;
ponovno poudarja, da medtem ko so mednarodni operaterji pogosto primerno pripravljeni na reševanje težav, ki so povezane s poslovanjem v globalnem merilu, davčne uprave pogosto nimajo istega strokovnega znanja; zato poudarja dejstvo, da je treba sodelovanje oblikovati na način, ki omogoča ločevanje poštenih ljudi od goljufov in oblikovanje sistema, ki bo razumljiv obema stranema;
Recalls that while international operators are often equipped to cope with problems that arise from conducting business on a global basis, tax administrations often do not have the same level of expertise; highlights the fact, therefore, that cooperation has to be designed in a way that helps to sort out the honest from the fraudsters and to make the system understandable to both sides;
meni, da sta omejeni model skladišča podatkov (s standardnim revizijskim dokumentom Kot opredeljujejo/priporočajo smernice OECD.
Considers that the limited Data Warehouse Model (with a Standard Audit File As defined/ recommended by the OECD Guidelines.
) skupaj z modelom potrjenega davčnega zavezanca najobetavnejša modela pobiranja DDV, ki jih obravnava študija Komisije, saj ju nekatere države članice že uspešno izvajajo in dokazano izboljšujeta učinkovitost pobiranja DDV;
), combined with the Certified Taxable Person model, are the most promising of the VAT collection models currently being examined by the Commission study, as they are already successfully implemented in some Member States and have proven to increase the efficiency of VAT collection;
meni, da poslovni sektor zahteva jasna pravila o DDV, ki bi povečala pravno varnost in verjetnost enotne razlage v vseh državah članicah; meni tudi, da glede na to, da direktive Sveta vsebujejo nejasne določbe, ki povečujejo možnosti za različne razlage, posledični zapleteni sistem DDV ovira čezmejno poslovanje in povzroča nepotrebna upravna bremena; meni, da predpisi o DDV ne si smeli ogroziti politik EU na drugih področjih, kot je trajnost;
Considers that the business community requires clear VAT rules that increase legal certainty and the likelihood of uniform interpretation by Member States; considers also that current Council Directives contain unclear provisions that increase the possibility of multiple interpretations, while the resulting complex VAT system hinders cross-border activities and leads to unnecessary administrative burdens; takes the view that VAT rules should not undermine EU policies in other areas, such as sustainability;
zato poziva države članice, naj povečajo stopnjo usklajenosti, tako da:
Calls therefore upon Member States to increase the level of harmonisation by:
kolikor je mogoče, uporabljajo uredbe namesto direktiv, saj te privedejo do takojšnje uskladitve in pravne varnosti;
using Regulations instead of Directives, as far as possible, as they create immediate harmonisation and legal certainty;
v nasprotnem primeru Komisiji omogočijo izdajo zbirke skupnih pravil EU na področju DDV v obliki izvedbenih sklepov s soglasjem večine držav članic Kot je predlagala Evropska komisija v sporočilu KOM(1997)0325 z dne 25. junija 1997.
alternatively, allowing the Commission to issue a ‘Common EU VAT Rulebook’ in the form of Implementing Decisions with the consent of the majority of Member States As proposed by the European Commission in COM(1997)0325 of 25.6.1997.
, kar bi spremenilo vlogo odbora za DDV;
, changing the role of the VAT Committee;
na ravni EU začnejo postopek poenostavitve in uskladitve nacionalnega postopka izvajanja, kar bo Komisiji podelilo močnejšo vlogo;
setting up a process of streamlining and coordinating the national implementation process at EU level, giving a stronger role to the Commission;
v postopek priprave in izvajanje zakonodaje s področja DDV na splošno pritegnejo zainteresirane strani in podjetja tako na ravni EU kot na nacionalni ravni, zlasti z vključitvijo zunanjih strokovnjakov v odbor za DDV na ravni EU;
generally involving stakeholders and businesses in the drafting and implementation process for VAT legislation both at EU and national level, and in particular involving external experts in the work of the VAT Committee at EU level;
meni, da podjetja potrebujejo jasna in nedvoumna evropska pravila o DDV v podporo čezmejnim dejavnostim ter za zmanjšanje upravnih bremen in s tem stroškov za podjetja; poziva države članice in Komisijo, naj izboljšajo kakovost in jasnost, tako da:
Considers that businesses need clear and unambiguous EU VAT rules to support cross-border activities and minimise administrative burdens and therefore costs for business; calls upon Member States and the Commission to increase quality and clarity by:
pripravljajo celovite in visoko kakovostne ocene učinka, pri čemer v postopek vključujejo tudi podjetja EU, da bi tako podprli zakonodajne predloge;
producing comprehensive and high-quality impact assessments, with EU businesses involved as part of that process, to support legislative proposals;
ohranjajo stik s podjetji na nacionalni ravni tako v času pogajanj kot med izvajanjem;
keeping in touch with businesses at the national level during the negotiations and in the implementation phases;