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PARALLEL TEXTS
Imposta sulle transazioni finanziarie, avviata una cooperazione rafforzata: la Commissione espone i dettagli
Inglese tratto da:
http://europa.eu/rapid/press-release_IP-13-115_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_IP-13-115_it.htm
Data documento:14-02-2013
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Financial Transaction Tax under Enhanced Cooperation: Commission sets out the details
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Imposta sulle transazioni finanziarie, avviata una cooperazione rafforzata: la Commissione espone i dettagli
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The details of the Financial Transaction Tax (FTT) to be implemented under enhanced cooperation have been set out in a proposal adopted by the Commission today.
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I dettagli dell’imposta sulle transazioni finanziarie (ITF) da introdurre nel quadro di una cooperazione rafforzata sono stati precisati in una proposta adottata oggi dalla Commissione.
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As requested by the 11 Member States1 that will proceed with this tax, the proposed Directive mirrors the scope and objectives of the original FTT proposal put forward by the Commission in September 2011 (IP/11/1085).
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Come richiesto dagli 11 Stati membri1 che procederanno con l’applicazione di tale imposta, il testo della direttiva rispecchia il campo di applicazione e gli obiettivi della proposta originaria presentata dalla Commissione nel settembre 2011 (IP/11/1085).
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The approach of taxing all transactions with an established link to the FTT-zone is maintained, as are the rates of 0.1% for shares and bonds and 0.01% for derivatives.
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È mantenuto l’approccio di assoggettare tutte le transazioni per le quali esista un collegamento con la zona di applicazione della ITF (“zona ITF"), così come sono mantenute le aliquote dello 0,1% per le azioni e obbligazioni e dello 0,01% per i derivati.
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When applied by the 11 Member States, this Financial Transaction Tax is expected to deliver revenues of 30-35 billion euros a year.
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Una volta applicata dagli 11 Stati membri, questa imposta sulle transazioni finanziarie dovrebbe produrre entrate di 30-35 miliardi di euro l’anno.
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There are certain limited changes in today's FTT proposal compared to the original one, to take into account the fact that the tax will be implemented on a smaller geographical scale than originally foreseen.
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Nell’odierna proposta vi sono alcune modifiche limitate rispetto alla proposta originaria, dovute al fatto che l’imposta sarà attuata su una scala geografica ridotta rispetto a quanto inizialmente previsto.
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These changes are mainly to ensure legal clarity and to reinforce anti-avoidance and anti-abuse provisions.
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Questi cambiamenti sono intesi soprattutto a garantire chiarezza giuridica e a rafforzare le disposizioni anti-elusione e anti-abusi.
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Algirdas Šemeta, Commissioner responsible for Taxation, said:
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Algirdas Šemeta, commissario responsabile per la fiscalità, ha affermato:
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"With today's proposal, everything is in place to enable a common Financial Transaction Tax to be become a reality in the EU.
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"Con la proposta odierna, tutto è pronto perché un’imposta comune sulle transazioni finanziarie possa essere introdotta nell’UE.
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On the table is an unquestionably fair and technically sound tax, which will strengthen our Single Market and temper irresponsible trading.
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Sul tavolo vi è un’imposta senza dubbio equa e tecnicamente solida, che consentirà di rafforzare il mercato unico e contenere le negoziazioni irresponsabili.
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Eleven Member States called for this proposal, so that they can proceed with the FTT through enhanced cooperation.
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Undici Stati membri hanno sollecitato questa proposta, in modo da poter procedere con l’introduzione della ITF mediante una cooperazione rafforzata.
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I now call on those same Member States to push ahead with ambition – to drive, decide and deliver on the world's first regional FTT."
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Ora invito questi stessi Stati membri ad andare avanti con ambizione: li esorto a decidere e concludere, in modo da dar vita alla prima ITF regionale del mondo.”
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Today's proposal follows EU Finance Ministers' agreement last month to allow the 11 Member States to move ahead with an FTT under enhanced cooperation (IP/12/1138).
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La proposta odierna segue l’accordo raggiunto il mese scorso dai ministri delle finanze dell’UE per consentire agli 11 Stati membri di procedere all’introduzione di una ITF nel quadro di una cooperazione rafforzata (IP/12/1138).
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There are 3 core objectives to the FTT.
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La ITF ha tre obiettivi principali.
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First, it will strengthen the Single Market by reducing the number of divergent national approaches to financial transaction taxation.
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In primo luogo, rafforzerà il mercato unico riducendo il numero di impostazioni nazionali divergenti in materia di tassazione delle transazioni finanziarie.
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Secondly, it will ensure that the financial sector makes a fair and substantial contribution to public revenues.
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In secondo luogo, garantirà che il settore finanziario fornisca un contributo giusto e cospicuo alle entrate pubbliche.
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Finally, the FTT will support regulatory measures in encouraging the financial sector to engage in more responsible activities, geared towards the real economy.
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Infine, la ITF sosterrà le misure regolamentari incoraggiando il settore finanziario ad impegnarsi in attività più responsabili, orientate verso l’economia reale.
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As in the original proposal, the FTT will have low rates, a wide base and safety nets against the relocation of the financial sector.
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Come nella proposta originaria, le aliquote sono basse, la base imponibile è ampia e sono previste reti di sicurezza contro il trasferimento delle attività del settore finanziario.
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As before, the "residence principle" will apply.
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Sempre come nella precedente proposta, si applicherà il "principio di residenza".
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This means that the tax will be due if any party to the transaction is established in a participating Member State, regardless of where the transaction takes place.
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Ciò significa che l’imposta sarà dovuta se una delle parti della transazione è stabilita in uno Stato membro partecipante, indipendentemente dal luogo in cui l’operazione ha luogo.
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This is the case both if a financial institution engaged in the transaction is, itself, established in the FTT-zone, or if it is acting on behalf of a party established in that jurisdiction.
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Ciò vale sia se un ente finanziario coinvolto nell’operazione è esso stesso stabilito nella zona ITF, sia se tale ente agisce per conto di una parte stabilita in tale zona.
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As a further safeguard against avoidance of the tax, today's proposal also adds the "issuance principle".
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Come ulteriore salvaguardia contro l’elusione dell’imposta, la proposta odierna aggiunge anche il “principio di emissione”.
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This means that financial instruments issued in the 11 Member States will be taxed when traded, even if those trading them are not established within the FTT-zone.
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In base a tale principio gli strumenti finanziari emessi negli 11 Stati membri saranno tassati quando sono negoziati, anche se quanti li negoziano non sono stabiliti nella zona ITF.
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Furthermore, explicit anti-abuse provisions are now included.
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Inoltre, sono ora incluse disposizioni esplicite in materia di prevenzione degli abusi.
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As in the original proposal, the FTT will not apply to day-to-day financial activities of citizens and businesses (e.g. loans, payments, insurance, deposits etc.), in order to protect the real economy.
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Come nella proposta originaria, al fine di proteggere l’economia reale la ITF non si applicherà alle attività finanziarie quotidiane dei cittadini e delle imprese (ad esempio a prestiti, pagamenti, assicurazioni, depositi ecc.).
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Nor will it apply to the traditional investment banking activities in the context of the raising of capital or to financial transactions carried out as part restructuring operations.
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Né si applicherà alle tradizionali attività bancarie d’investimento nel quadro della raccolta di capitali o alle operazioni finanziarie effettuate nell’ambito di ristrutturazioni.
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The proposal also ring-fences refinancing activities, monetary policy and public debt management.
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La proposta esclude inoltre le attività di rifinanziamento, la politica monetaria e la gestione del debito pubblico.
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Therefore, transactions with central banks and the ECB, with the European Financial Stability Facility and the European Stability Mechanism, and transactions with the European Union will be exempted from the tax.
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Pertanto, le operazioni effettuate con le banche centrali e la BCE, con la European Financial Stability Facility e con il meccanismo europeo di stabilità, e le operazioni con l’Unione europea sono esonerate dall’imposta.
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Next Steps
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Prossime tappe
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The proposed Directive will now be discussed by Member States, with a view to its implementation under enhanced cooperation.
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La direttiva proposta sarà ora discussa dagli Stati membri, in vista della sua attuazione nel quadro di una cooperazione rafforzata.
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All 27 Member States may participate in the discussions on this proposal.
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Tutti i 27 Stati membri possono partecipare ai dibattiti in merito.
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However, only the Member States participating in enhanced cooperation will have a vote, and they must agree unanimously before it can be implemented.
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Tuttavia, solo gli Stati membri che partecipano alla cooperazione rafforzata disporranno di un voto e devono decidere all’unanimità prima che l'attuazione sia possibile.
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The European Parliament will also be consulted.
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Anche il Parlamento europeo verrà consultato.
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Background
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Contesto
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In September 2011, the Commission tabled a proposal for a common system of financial transactions tax, with the objectives of securing a coherent approach to taxing this sector in the Single Market, ensuring a fair contribution from the financial sector to public finances, and contributing to more efficiency and welfare enhancing financial sector trading.
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Nel settembre 2011, la Commissione ha presentato una proposta concernente un sistema comune di imposta sulle transazioni finanziarie, con l’obiettivo di assicurare un approccio coerente alla tassazione di questo settore nel mercato unico, assicurando un giusto contributo da parte del settore finanziario alle finanze pubbliche e facendo sì che le negoziazioni nel settore finanziario contribuiscano maggiormente a efficienza e welfare.
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Following intense discussions on this file, there was consensus at the ECOFIN meetings in summer 2012 that unanimity between the 27 Member States would not be reached within a reasonable period.
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Dopo intensi dibattiti in materia, le riunioni ECOFIN dell’estate 2012 sono giunte ad un consenso sul fatto che fosse impossibile raggiungere l'unanimità dei 27 Stati membri entro un periodo di tempo ragionevole.
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Nonetheless, a number of Member States expressed a strong willingness to go ahead with the FTT.
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Ciononostante, una serie di Stati membri ha espresso la forte volontà di andare avanti con l’introduzione della ITF.
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Therefore, in autumn 2012, 11 Member States wrote to the Commission, officially requesting enhanced cooperation on the financial transaction tax to be authorised, on the basis of the Commission's 2011 proposal.
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Pertanto, nell’autunno 2012, 11 Stati membri hanno scritto alla Commissione chiedendo ufficialmente l’autorizzazione a procedere a una cooperazione rafforzata sull'imposta sulle transazioni finanziarie in base alla proposta presentata dalla Commissione nel 2011.
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The Commission carefully assessed these requests against the criteria for enhanced cooperation in the Treaties.
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La Commissione ha valutato attentamente tale richiesta a fronte dei criteri per una cooperazione rafforzata previsti nei trattati.
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In particular, it was established that enhanced cooperation on the FTT would not have a negative impact on the Single Market or on obligations, rights and competences of non-participating Member States.
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In particolare, è stato stabilito che una cooperazione rafforzata sulla ITF non avrebbe avuto un impatto negativo sul mercato interno o su obblighi, diritti e competenze degli Stati membri non partecipanti.
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On the basis of that assessment, in October 2012, the Commission proposed a Decision to allow enhanced cooperation on the FTT.
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Sulla base di tale valutazione, nell’ottobre 2012 la Commissione ha proposto una decisione che autorizza una cooperazione rafforzata sulla ITF.
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This was backed by the European Parliament in December and agreed by European Finance Ministers at the ECOFIN in January 2013.
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Tale decisione ha ottenuto il sostegno del Parlamento europeo in dicembre e l’approvazione dei ministri delle finanze europei al Consiglio ECOFIN nel gennaio 2013.
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Once the green light for enhanced cooperation had been given, the Commission could proceed with the detailed proposal on the FTT to be applied by the 11 Member States, which it has presented today.
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Ottenuto il via libera per la cooperazione rafforzata, oggi la Commissione ha potuto procedere con la presentazione della proposta dettagliata sulla ITF da applicarsi negli 11 Stati membri.
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LISTEN WITH READSPEAKER
Financial Transaction Tax under Enhanced Cooperation: Commission sets out
the details
The details of the Financial Transaction Tax (FTT) to be implemented
under enhanced cooperation have been set out in a proposal adopted by the
Commission today.
As requested by the 11 Member States1 that will proceed with this tax,
the proposed Directive mirrors the scope and objectives of the original FTT
proposal put forward by the Commission in September 2011 (IP/11/1085).
The approach of taxing all transactions with an established link to the
FTT-zone is maintained, as are the rates of 0.1% for shares and bonds and 0.01%
for derivatives.
When applied by the 11 Member States, this Financial Transaction Tax is
expected to deliver revenues of 30-35 billion euros a year.
There are certain limited changes in today's FTT proposal compared to
the original one, to take into account the fact that the tax will be implemented
on a smaller geographical scale than originally foreseen.
These changes are mainly to ensure legal clarity and to reinforce
anti-avoidance and anti-abuse provisions.
Algirdas Šemeta, Commissioner responsible for Taxation, said:
"With today's proposal, everything is in place to enable a common
Financial Transaction Tax to be become a reality in the EU.
On the table is an unquestionably fair and technically sound tax, which will
strengthen our Single Market and temper irresponsible trading.
Eleven Member States called for this proposal, so that they can proceed with the
FTT through enhanced cooperation.
I now call on those same Member States to push ahead with ambition – to drive,
decide and deliver on the world's first regional FTT."
Today's proposal follows EU Finance Ministers' agreement last month to
allow the 11 Member States to move ahead with an FTT under enhanced cooperation
(IP/12/1138).
There are 3 core objectives to the FTT.
First, it will strengthen the Single Market by reducing the number of
divergent national approaches to financial transaction taxation.
Secondly, it will ensure that the financial sector makes a fair and
substantial contribution to public revenues.
Finally, the FTT will support regulatory measures in encouraging the
financial sector to engage in more responsible activities, geared towards the
real economy.
As in the original proposal, the FTT will have low rates, a wide base
and safety nets against the relocation of the financial sector.
As before, the "residence principle" will apply.
This means that the tax will be due if any party to the transaction is
established in a participating Member State, regardless of where the transaction
takes place.
This is the case both if a financial institution engaged in the
transaction is, itself, established in the FTT-zone, or if it is acting on
behalf of a party established in that jurisdiction.
As a further safeguard against avoidance of the tax, today's proposal
also adds the "issuance principle".
This means that financial instruments issued in the 11 Member States
will be taxed when traded, even if those trading them are not established within
the FTT-zone.
Furthermore, explicit anti-abuse provisions are now included.
As in the original proposal, the FTT will not apply to day-to-day
financial activities of citizens and businesses (e.g. loans, payments,
insurance, deposits etc.), in order to protect the real economy.
Nor will it apply to the traditional investment banking activities in
the context of the raising of capital or to financial transactions carried out
as part restructuring operations.
The proposal also ring-fences refinancing activities, monetary policy
and public debt management.
Therefore, transactions with central banks and the ECB, with the
European Financial Stability Facility and the European Stability Mechanism, and
transactions with the European Union will be exempted from the tax.
Next Steps
The proposed Directive will now be discussed by Member States, with a
view to its implementation under enhanced cooperation.
All 27 Member States may participate in the discussions on this
proposal.
However, only the Member States participating in enhanced cooperation
will have a vote, and they must agree unanimously before it can be implemented.
The European Parliament will also be consulted.
Background
In September 2011, the Commission tabled a proposal for a common system
of financial transactions tax, with the objectives of securing a coherent
approach to taxing this sector in the Single Market, ensuring a fair
contribution from the financial sector to public finances, and contributing to
more efficiency and welfare enhancing financial sector trading.
Following intense discussions on this file, there was consensus at the
ECOFIN meetings in summer 2012 that unanimity between the 27 Member States would
not be reached within a reasonable period.
Nonetheless, a number of Member States expressed a strong willingness
to go ahead with the FTT.
Therefore, in autumn 2012, 11 Member States wrote to the Commission,
officially requesting enhanced cooperation on the financial transaction tax to
be authorised, on the basis of the Commission's 2011 proposal.
The Commission carefully assessed these requests against the criteria
for enhanced cooperation in the Treaties.
In particular, it was established that enhanced cooperation on the FTT
would not have a negative impact on the Single Market or on obligations, rights
and competences of non-participating Member States.
On the basis of that assessment, in October 2012, the Commission
proposed a Decision to allow enhanced cooperation on the FTT.
This was backed by the European Parliament in December and agreed by
European Finance Ministers at the ECOFIN in January 2013.
Once the green light for enhanced cooperation had been given, the
Commission could proceed with the detailed proposal on the FTT to be applied by
the 11 Member States, which it has presented today.
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