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On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@en4
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"On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@cs1
"Den 13. december 2005 bifaldt Kommissionen Domstolens afgørelse i Marks [amp] Spencer-sagen om grænseoverskridende udligning af tab. Domstolen har fortolket princippet om etableringsfrihed for grænseoverskridende udligning af tab på en måde, der er i overensstemmelse med det indre markeds logik og filosofi, og som støttes af Kommissionen.
Kommissionen skal fortsætte bestræbelserne på at fjerne alt det, der forhindrer virksomhederne i at udnytte fordelene ved det indre marked fuldt ud. Kommissionen agter derfor i den nærmeste fremtid at udsende en meddelelse, hvori den redegør for sine holdninger til grænseoverskridende udligning af tab. Denne meddelelse vil række ud over den konkrete Marks [amp] Spencer-sag og fokusere på de økonomiske aspekter.
Kommissionen ved, at det er et vanskeligt emne, da medlemsstaterne med rette ønsker at beskytte deres skatteprovenuer, men samtidig står det klart, at Kommissionen ikke kan acceptere, at hindringer for det indre marked fortsat gør det vanskeligt for virksomhederne at foretage investeringer og skabe vækst og beskæftigelse i overensstemmelse med de mål, som den selv har opstillet som en del af Lissabon-strategien."@da2
".
Die Kommission begrüßte am 13. Dezember 2005 die Entscheidung des Europäischen Gerichtshofs zum grenzüberschreitenden Verlustausgleich im Fall von Marks [amp] Spencer. Der Gerichtshof hat den Grundsatz der Niederlassungsfreiheit zum Zweck des grenzüberschreitenden Verlustausgleichs in einer Weise ausgelegt, die sich mit der Logik und der Philosophie des Binnenmarktes im Einklang befindet und die von der Kommission befürwortet wird.
Die Kommission muss sich auch künftig um die Beseitigung aller Hemmnisse bemühen, die die Unternehmen daran hindern, die Vorzüge des Binnenmarktes umfassend zu nutzen. Deshalb beabsichtigt die Kommission, schon bald eine Mitteilung vorzulegen, in der sie ihre Ansichten über den grenzüberschreitenden Verlustausgleich darlegen wird. Die Mitteilung wird über den speziellen Fall von Marks [amp] Spencer hinausgehen und wirtschaftliche Aspekte in den Vordergrund stellen.
Die Kommission weiß, dass es sich hier um eine schwierige Problematik handelt, da die Mitgliedstaaten zu Recht darauf bedacht sind, ihre Steuereinnahmen zu schützen, aber gleichzeitig kann sie natürlich nicht akzeptieren, dass der Binnenmarkt noch immer Hemmnisse aufweist, die Unternehmen daran hindern, in Übereinstimmung mit den von ihr selbst im Rahmen der Lissabon-Strategie vorgegebenen Zielen Investitionen zu tätigen sowie Wachstum und Arbeitsplätze zu schaffen."@de9
".
Στις 13 Δεκεμβρίου 2005, η Επιτροπή επικρότησε την απόφαση του Δικαστηρίου στην υπόθεση Marks [amp] Spencer για την ελάφρυνση από διασυνοριακές ζημίες. Το Δικαστήριο ερμήνευσε την αρχή της ελευθερίας εγκατάστασης για την ελάφρυνση διασυνοριακών ζημιών κατά τρόπον ο οποίος είναι σύμφωνος με τη λογική και τη φιλοσοφία της ενιαίας αγοράς και κατά τρόπον ο οποίος υποστηρίζεται από την Επιτροπή.
Η Επιτροπή πρέπει να συνεχίσει τις προσπάθειές της για την εξάλειψη όλων των εμποδίων που δεν επιτρέπουν στις επιχειρήσεις να επωφελούνται πλήρως από την εσωτερική αγορά. Η Επιτροπή σκοπεύει, συνεπώς, να παρουσιάσει στο εγγύς μέλλον ανακοίνωση, στην οποία θα περιγράφει τις απόψεις της σχετικά με την ελάφρυνση των διασυνοριακών ζημιών. Η εν λόγω ανακοίνωση θα προχωρεί πέρα από τη συγκεκριμένη υπόθεση Marks [amp] Spencer και θα εστιάζει στις οικονομικές πτυχές.
Η Επιτροπή γνωρίζει ότι αυτό είναι ένα δύσκολο θέμα, καθώς τα κράτη μέλη εύλογα ενδιαφέρονται για την ανάγκη προστασίας των εσόδων τους από τη φορολογία, αλλά συγχρόνως είναι σαφές ότι η Επιτροπή δεν μπορεί να δεχτεί ότι εμπόδια στην εσωτερική αγορά εξακολουθούν να αποτελούν τροχοπέδη για τις επιχειρήσεις στην πραγματοποίηση επενδύσεων και τη δημιουργία ανάπτυξης και θέσεων εργασίας, σύμφωνα με τους στόχους που η ίδια έχει θέσει ως μέρος της στρατηγικής της Λισαβόνας."@el10
".
El 13 de diciembre de 2005, la Comisión recibió con satisfacción la resolución del Tribunal de Justicia en el caso Marks [amp] Spencer sobre la compensación transfronteriza de pérdidas. El Tribunal ha interpretado el principio de libertad de establecimiento a efectos de la compensación transfronteriza de pérdidas de acuerdo con la lógica y la filosofía del mercado único y de un modo que la Comisión respalda.
La Comisión ha de seguir esforzándose por eliminar todos los obstáculos que impiden a las empresas cosechar todos los beneficios del mercado interior. Por tanto, la Comisión quiere presentar próximamente una comunicación que esbozará sus opiniones sobre la compensación transfronteriza de pérdidas. Esta comunicación irá más allá del caso particular de Marks [amp] Spencer y se centrará en los aspectos económicos.
La Comisión sabe que es un asunto difícil, ya que a los Estados miembros les preocupa justamente la necesidad de proteger sus ingresos fiscales, pero al mismo tiempo es evidente que no puede aceptar que los obstáculos al mercado interior sigan dificultando que las empresas inviertan en crecimiento y en creación de empleo, de acuerdo con los objetivos que se ha fijado en el marco de la Estrategia de Lisboa."@es20
"On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@et5
"Komissio suhtautui myönteisesti yhteisöjen tuomioistuimen 13. joulukuuta 2005 antamaan tuomioon rajatylittävää tappiontasausta koskeneessa asiassa Marks [amp] Spencer. Yhteisöjen tuomioistuin on tulkinnut sijoittautumisvapauden periaatetta rajatylittävän tappiontasauksen yhteydessä yhtenäismarkkinoiden tavoitteen ja periaatteen mukaisesti, ja näin ollen komissio tukee tuomioistuimen tulkintaa.
Komission on jatkettava toimia kaikkien sellaisten esteiden poistamiseksi, joiden vuoksi yritykset eivät saa täyttä hyötyä sisämarkkinoista. Siksi komissio aikookin antaa lähitulevaisuudessa tiedonannon, jossa se esittelee kantansa rajatylittävästä tappiontasauksesta. Tiedonannossa ei käsitellä ainoastaan asiaa Marks [amp] Spencer vaan keskitytään talousnäkökohtiin.
Komissio tietää, että aihe on hankala, koska jäsenvaltiot ovat oikeutetusti huolissaan verotulojensa turvaamisesta. On kuitenkin selvää, ettei komissio voi hyväksyä sisämarkkinoiden esteitä, jotka jatkuvasti haittaavat yritysten sijoitustoimia ja estävät yrityksiä saavuttamasta tavoitteita, joita komissio on itse asettanut kasvulle ja työllisyydelle Lissabonin strategiassa."@fi7
".
Le 13 décembre 2005, la Commission s’est félicitée de l’arrêt de la Cour de justice dans l’affaire Marks [amp] Spencer, relative à la compensation des pertes transfrontalières. La Cour a interprété le principe de libre établissement pour la perception de compensations des pertes transfrontalières conformément à la logique et au principe du marché unique et d’une manière que la Commission approuve.
La Commission doit poursuivre ses efforts visant à éliminer tous les obstacles empêchant les entreprises de tirer pleinement profit des avantages du marché intérieur. C’est pourquoi la Commission entend présenter prochainement une communication dans laquelle elle fera part de son avis sur les compensations des pertes transfrontalières. Cette communication dépassera le cadre de l’affaire spécifique Marks [amp] Spencer et sera axée sur les aspects économiques.
La Commission est consciente qu’il s’agit d’un sujet difficile, car les États membres sont soucieux, à juste titre, de protéger leurs recettes fiscales, mais il est clair dans le même temps qu’elle ne peut accepter que des obstacles au marché intérieur continuent d’empêcher les entreprises d’investir et de créer de la croissance et des emplois conformément aux objectifs qu’elle a elle-même fixés dans le cadre de la stratégie de Lisbonne."@fr8
"On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@hu11
"Il 13 dicembre 2005 la Commissione ha accolto con favore la sentenza emanata dalla Corte di giustizia nel procedimento
riguardante lo sgravio fiscale per perdite transfrontaliere. La Corte ha interpretato il principio di libertà di stabilimento relativamente a tale sgravio in un modo che è conforme alla logica e alla filosofia del mercato unico e che la Commissione appoggia.
La Commissione deve proseguire il suo impegno volto a eliminare tutti gli ostacoli che impediscono alle imprese di beneficiare appieno del mercato interno. La Commissione intende quindi presentare una comunicazione nel prossimo futuro in cui evidenzierà le sue posizioni riguardo allo sgravio fiscale per perdite transfrontaliere. Questa comunicazione non si limiterà al caso specifico di
e si concentrerà sugli aspetti economici.
La Commissione sa che questo è un argomento difficile, poiché gli Stati membri sono giustamente preoccupati riguardo alla necessità di proteggere le loro entrate fiscali, ma allo stesso tempo è chiaro che non può accettare che gli ostacoli al mercato interno continuino a impedire alle imprese di investire e di creare crescita e occupazione in linea con gli obiettivi che essa stessa ha fissato come parte della strategia di Lisbona."@it12
"On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@lt14
"On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@lv13
"On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@mt15
"Op 13 december 2005 heeft de Commissie de uitspraak van het Hof van Justitie in de zaak Marks [amp] Spencer over grensoverschrijdende verliesverrekening met instemming begroet. Het Hof heeft het beginsel van vrijheid van vestiging voor grensoverschrijdende verliesverrekening zodanig geïnterpreteerd dat het strookt met de logica en de filosofie van de interne markt. De gehanteerde uitleg wordt ook door de Commissie ondersteund.
De Commissie dient zich te blijven inspannen om alle obstakels weg te nemen die bedrijven beletten om volledig van de interne markt te profiteren. Daarom is de Commissie van plan in de nabije toekomst met een mededeling te komen waarin zij haar standpunten over grensoverschrijdende verliesverrekening uiteenzet. Deze mededeling zal zich niet beperken tot de specifieke Marks [amp] Spencer-zaak en gericht zijn op de economische aspecten.
De Commissie weet dat dit een moeilijk onderwerp is omdat de lidstaten terecht hun belastinginkomsten willen beschermen. Tegelijkertijd is echter duidelijk dat de Commissie niet kan accepteren dat er nog steeds belemmeringen voor de interne markt zijn waardoor bedrijven niet investeren en geen groei en werkgelegenheid creëren in overeenstemming met de doelen die de Commissie zich in het kader van de Lissabon-strategie heeft gesteld."@nl3
"On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@pl16
"A Comissão congratulou-se com o acórdão adoptado em 13 de Dezembro de 2005 pelo Tribunal de Justiça Europeu no processo relativo à dedução fiscal de prejuízos sofridos por filiais estrangeiras da empresa Marks [amp] Spencer. O Tribunal interpretou o princípio da liberdade de estabelecimento, para efeitos de dedução fiscal de prejuízos sofridos por filiais não residentes, em moldes que se coadunam com a lógica e a filosofia do mercado interno e que merecem o apoio da Comissão.
A Comissão deve prosseguir os seus esforços com vista à eliminação de todos os obstáculos que impedem as empresas de beneficiarem plenamente das vantagens do mercado interno. É seu propósito, por conseguinte, apresentar num futuro próximo uma comunicação em que exporá os seus pontos de vista sobre a dedução fiscal, por uma empresa-mãe, de prejuízos sofridos por filiais não residentes. Não se cingindo ao caso específico da Marks [amp] Spencer, a comunicação da Comissão terá um âmbito mais alargado e incidirá, nomeadamente, nos aspectos de índole económica.
A Comissão tem consciência de que se trata aqui de uma matéria complexa e de que é legítima a preocupação dos Estados-Membros quanto à necessidade de proteger as suas receitas ficais, mas, por outro lado, é evidente que a Comissão não pode aceitar que subsistam obstáculos à realização do mercado interno ao impedirem as empresas de fazer investimentos e de criar crescimento e emprego, na linha dos objectivos que se fixou a si própria como parte da Estratégia de Lisboa."@pt17
"On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@sk18
"On 13 December 2005 the Commission welcomed the ruling of the Court of Justice in the Marks [amp] Spencer case on cross-border loss relief. The Court has interpreted the principle of freedom of establishment for cross-border loss relief in a way that is in compliance with the logic and philosophy of the single market and in a way that is supported by the Commission.
The Commission has to continue its efforts to eliminate all obstacles preventing companies from reaping the full benefits of the internal market. The Commission therefore intends to come forward with a communication in the near future in which it will outline its views on cross-border loss relief. This communication will go beyond the specific case of Marks [amp] Spencer and focus on the economic aspects.
The Commission knows that this is a difficult subject as Member States are rightly concerned about the need to protect their tax revenues, but at the same time it is clear that it cannot accept that obstacles to the internal market continue to hamper companies from making investments and creating growth and employment in line with the objectives which it has set itself as part of the Lisbon Strategy."@sl19
".
Den 13 december 2005 välkomnade kommissionen EG-domstolens utslag i Marks [amp] Spencer-målet om gränsöverskridande förlustavdrag. Domstolen har tolkat principen om etableringsfrihet för gränsöverskridande förlustavdrag på ett sätt som är i enlighet med den inre marknadens logik och filosofi och som stöds av kommissionen.
Kommissionen måste fortsätta sina ansträngningar att undanröja alla hinder för företagen så att de kan skörda frukterna av den inre marknadens fördelar. Kommissionen har därför för avsikt att lägga fram ett meddelande inom en nära framtid, i vilket man anger sin syn på gränsöverskridande förlustavdrag. Detta meddelande kommer att gå längre än till det specifika fallet med Marks [amp] Spencer och fokusera på de ekonomiska aspekterna.
Kommissionen vet att detta är ett svårt ämne, eftersom medlemsstaterna med rätta är oroade över behovet av att skydda sina skatteintäkter, men det är samtidigt tydligt att man inte kan acceptera att företag även i fortsättningen hindras från att investera och skapa tillväxt och sysselsättning på den inre marknaden i linje med de mål som man har satt upp som en del av Lissabonstrategin."@sv21
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"László Kovács,"5,19,19,15,1,1,18,14,16,11,13,4
"Member of the Commission"5,19,15,1,18,14,16,11,11,13,4
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