<s:Report s:lg="SK" xmlns:s="http://www.europarl.europa.eu/Sipade"
><s:Cover
><s:Ref
><s:Status
>KONEČNÉ ZNENIE</s:Status><s:Num-Report
>A6-0324/2005</s:Num-Report></s:Ref><s:Date
>16.11.2005</s:Date><s:Blk-Title-Cover
><s:Sigle-Proc
>*</s:Sigle-Proc><s:Title-Type
>SPRÁVA</s:Title-Type><s:Title
><p s:margin-bottom="0pt" s:margin-left="70.9pt" s:margin-right="0pt" s:margin-top="0pt"
>k návrhu smernice Rady, ktorou sa ustanovujú podrobné predpisy o vrátení dane z pridanej hodnoty, ktoré sa ustanovuje v smernici 77/388/EHS, osobám podliehajúcim dani, ktoré nemajú sídlo na území krajiny, ale v inom členskom štáte</p></s:Title><s:Doc-Ref
><p s:margin-bottom="24pt" s:margin-left="70.9pt" s:margin-right="0pt" s:margin-top="0pt"
>(KOM(2004)0728 – C6‑0251/2005 – 2005/0807(CNS))</p></s:Doc-Ref></s:Blk-Title-Cover><s:Body s:type="COMMITEE" s:id="813"
><p s:margin-bottom="24pt" s:margin-left="70.9pt" s:margin-right="0pt" s:margin-top="0pt"
>Výbor pre hospodárske a menové veci</p></s:Body><s:Grp-Rap
><p s:margin-bottom="24pt" s:margin-left="70.9pt" s:margin-right="0pt" s:margin-top="0pt"
>Spravodajca: <s:Rapporteur s:id="28138"
>Zsolt László Becsey</s:Rapporteur></p></s:Grp-Rap><s:Num-PE
>PE 362.854v02-00</s:Num-PE></s:Cover><s:Legend
><table s:border-collapse="collapse" s:margin-left="83.35pt" s:width="290.55pt" cellspacing="0"
><tr
><td s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0 5.35pt 0 5.35pt" s:vertical-align="top" s:width="100%" rowspan="1" colspan="1"
><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic" s:font-weight="bold"
>Označenie postupov</span></p></td></tr><tr
><td s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:padding="0 5.35pt 0 5.35pt" s:vertical-align="top" s:width="100%" rowspan="1" colspan="1"
><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>         </p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="0pt"
>        *          Konzultačný postup </p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>                <span s:font-style="italic"
>väčšina odovzdaných hlasov</span></p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>    **I     Postup spolupráce (prvé čítanie) </p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>                <span s:font-style="italic"
>väčšina odovzdaných hlasov</span></p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>  **II     Postup spolupráce (druhé čítanie) </p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>                <span s:font-style="italic"
>väčšina odovzdaných hlasov za schválenie spoločnej pozície</span><br clear="none"/><span s:font-style="italic"
>väčšina všetkých  poslancov Parlamentu za zamietnutie alebo zmenu spoločnej pozície</span></p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>   ***     Postup súhlasu </p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>                 <span s:font-style="italic"
>väčšina všetkých poslancov Parlamentu, okrem prípadov upravených článkami 105, 107, 161 a 300 Zmluvy o ES a článkom 7 Zmluvy o EÚ</span></p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>  ***I     Spolurozhodovací postup (prvé čítanie) </p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>                <span s:font-style="italic"
>väčšina odovzdaných hlasov</span></p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
> ***II     Spolurozhodovací postup (druhé čítanie) </p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>                <span s:font-style="italic"
>väčšina odovzdaných hlasov za schválenie spoločnej pozície </span><br clear="none"/><span s:font-style="italic"
>väčšina všetkých poslancov Parlamentu za zamietnutie alebo zmenu spoločnej pozície</span></p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>  ***III     Spolurozhodovací postup (tretie čítanie) </p><p s:margin-bottom="0pt" s:margin-left="36.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-36.85pt"
>                <span s:font-style="italic"
>väčšina odovzdaných hlasov za schválenie spoločného textu</span></p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="0pt"
> </p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="0pt"
>(Typ postupu závisí od právneho základu navrhnutého Komisiou.)</p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:padding="0 5.35pt 0 5.35pt" s:vertical-align="top" s:width="100%" rowspan="1" colspan="1"
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="0pt"
> </p></td></tr><tr
><td s:border="none" s:margin="0" s:padding="0" s:width="100%" rowspan="1" colspan="1"
></td></tr></table><table s:border-collapse="collapse" s:margin-left="83.4pt" s:width="290.55pt" cellspacing="0"
><tr
><td s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="100%" rowspan="1" colspan="1"
><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic" s:font-weight="bold"
>Pozmeňujúce a doplňujúce návrhy k legislatívnemu textu</span></p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="100%" rowspan="1" colspan="1"
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="0pt"
>V pozmeňujúcich a doplňujúcich návrhoch Parlamentu je zmenený a doplnený text označený <span s:font-style="italic" s:font-weight="bold"
>hrubou kurzívou</span>. <span s:font-style="italic"
>Štandardná kurzíva</span> označuje príslušným oddeleniam tie časti legislatívneho textu, ku ktorým sa navrhuje oprava, čo napomáha pri príprave konečného znenia textu (napríklad zrejmé chyby alebo vynechaný text v konkrétnej jazykovej verzii). Navrhované opravy tohto typu musia byť odsúhlasené príslušnými oddeleniami. </p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="0pt"
> </p></td></tr><tr
><td s:border="none" s:margin="0" s:padding="0" s:width="100%" rowspan="1" colspan="1"
></td></tr></table></s:Legend><s:Toc
><s:Title
><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt" s:text-align="center"
><span s:font-weight="bold"
>OBSAH</span></p></s:Title><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>NÁVRH LEGISLATÍVNEHO UZNESENIA EURÓPSKEHO PARLAMENTU....................5</p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>EXPLANATORY STATEMENT..............................................................................................8</p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>POSTUP....................................................................................................................................12</p></s:Toc><s:Section
><s:Title-Section
><span s:font-weight="bold"
>NÁVRH LEGISLATÍVNEHO UZNESENIA EURÓPSKEHO PARLAMENTU</span></s:Title-Section><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
><span s:font-weight="bold"
>k návrhu smernice Rady, ktorou sa ustanovujú podrobné predpisy o vrátení dane z pridanej hodnoty, ktoré sa ustanovuje v smernici 77/388/EHS, osobám podliehajúcim dani, ktoré nemajú sídlo na území krajiny, ale v inom členskom štáte</span></p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
><span s:font-weight="bold"
>(<s:anchor-com s:id="78" s:family="COM" s:type="COM" s:year="2004" s:number="0728">KOM(2004)0728</s:anchor-com> – <s:anchor s:id="75" s:family="DOC-C" s:type="C6" s:year="2005" s:number="0251">C6‑0251/2005</s:anchor> – <s:anchor-proc s:id="82" s:family="PROC" s:type="CNS" s:year="2005" s:number="0807">2005/0807(CNS)</s:anchor-proc>)</span></p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
><span s:font-weight="bold"
>(Konzultačný postup)</span></p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
><span s:font-style="italic"
>Európsky parlament</span>,</p><p s:margin-bottom="12pt" s:margin-left="17.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-17.85pt"
>–   so zreteľom na návrh Komisie predložený Rade (<s:anchor-com s:id="79" s:family="COM" s:type="COM" s:year="2004" s:number="0728">KOM(2004)0728</s:anchor-com>)<s:footnote
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
> Zatiaľ neuverejnené v Ú. v. EÚ.</p></s:footnote>,</p><p s:margin-bottom="12pt" s:margin-left="17.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-17.85pt"
>–   so zreteľom na článok 93 Zmluvy o ES, v súlade s ktorým Rada konzultovala s Parlamentom (<s:anchor s:id="76" s:family="DOC-C" s:type="C6" s:year="2005" s:number="0251">C6‑0251/2005</s:anchor>),</p><p s:margin-bottom="12pt" s:margin-left="17.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-17.85pt"
>–   so zreteľom na článok 51 rokovacieho poriadku,</p><p s:margin-bottom="12pt" s:margin-left="17.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-17.85pt"
>–   so zreteľom na správu Výboru pre hospodárske a menové veci (<s:anchor s:id="77" s:family="REPORT" s:type="A6" s:year="2005" s:number="0324">A6‑0324/2005</s:anchor>),</p><p s:margin-bottom="12pt" s:margin-left="17.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-17.85pt"
>1.  schvaľuje zmenené a doplnené znenie návrhu Komisie;</p><p s:margin-bottom="12pt" s:margin-left="17.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-17.85pt"
>2.  vyzýva Komisiu, aby zodpovedajúco zmenila svoj návrh, v súlade s článkom 250 odsekom 2 Zmluvy o ES;</p><p s:margin-bottom="12pt" s:margin-left="17.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-17.85pt"
>3.  vyzýva Radu, aby informovala Parlament, či má v úmysle odchýliť sa od textu schváleného Parlamentom; </p><p s:margin-bottom="12pt" s:margin-left="17.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-17.85pt"
>4.  žiada Radu o opätovnú konzultáciu s Parlamentom, ak mieni podstatne pozmeniť návrh Komisie;</p><p s:margin-bottom="12pt" s:margin-left="17.85pt" s:margin-right="0pt" s:margin-top="0pt" s:text-indent="-17.85pt"
>5.  poveruje svojho predsedu, aby túto pozíciu odovzdal Rade a Komisii.</p><s:Amd-List
><s:Hd-Amd
><s:Hd-Old
>Text navrhnutý Komisiou</s:Hd-Old><s:Hd-New
>Pozmeňujúce a doplňujúce návrhy Parlamentu</s:Hd-New></s:Hd-Amd><s:Amd
><s:Ti-Amd
><s:Ref-Amd
>Pozmeňujúci a doplňujúci návrh <s:Num-Amd s:num="1"
>1</s:Num-Amd></s:Ref-Amd><s:Location
><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-align="center"
>Článok 7 odsek 1</p></s:Location></s:Ti-Amd><s:Line-Amd
><s:Old
><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>Členský štát, v ktorom sa zaplatila daň z pridanej hodnoty, oznámi žiadateľovi svoje rozhodnutie o žiadosti o vrátenie DPH do troch mesiacov od dátumu podania žiadosti</p></s:Old><s:New
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>1. Členský štát, v ktorom sa zaplatila daň z pridanej hodnoty, oznámi žiadateľovi svoje rozhodnutie o žiadosti o vrátenie DPH do troch mesiacov od dátumu podania žiadosti. <span s:font-style="italic" s:font-weight="bold"
>Členský štát sídla upovedomí členský štát vrátenia DPH, keď osoba podliehajúca dani podá žiadosť o vrátenie DPH na príslušnom daňovom orgáne.</span></p></s:New></s:Line-Amd><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt" s:text-align="center"
><span s:font-style="italic"
>Odôvodnenie</span></p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic"
>The amendment provides for legal clarification and gives time to Tax Authority of refund to prepare for possible request for transfer of VAT charged to taxable person.</span></p></s:Amd><s:Amd
><s:Ti-Amd
><s:Ref-Amd
>Pozmeňujúci a doplňujúci návrh <s:Num-Amd s:num="2"
>2</s:Num-Amd></s:Ref-Amd><s:Location
><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-align="center"
>Článok 7 odsek 1 pododsek 1a (nový)</p></s:Location></s:Ti-Amd><s:Line-Amd
><s:Old
><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
> </p></s:Old><s:New
><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
><span s:font-style="italic" s:font-weight="bold"
>Trojmesačná lehota sa začína dňom, keď sa daňovému orgánu v členskom štáte vrátenia dane doručia od daňového orgánu v členskom štáte sídla elektronické údaje o vrátení dane týkajúce príslušnej osoby podliehajúcej dani, ktorej sa táto skutočnosť automaticky oznámi.</span></p></s:New></s:Line-Amd><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt" s:text-align="center"
><span s:font-style="italic"
>Justification</span></p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic"
>Amendment serves for further legal clarification for the Tax Authority in the Member State of refund to avoid any misunderstanding of legal obligation related to time spell of the VAT claim.</span></p></s:Amd><s:Amd
><s:Ti-Amd
><s:Ref-Amd
>Pozmeňujúci a doplňujúci návrh <s:Num-Amd s:num="3"
>3</s:Num-Amd></s:Ref-Amd><s:Location
><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-align="center"
>Článok 7 odsek 3 pododsek 2a (nový)</p></s:Location></s:Ti-Amd><s:Line-Amd
><s:Old
><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
> </p></s:Old><s:New
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
><span s:font-style="italic" s:font-weight="bold"
>Termín prevodu sumy vrátenia dane je týždeň po uplynutí trojmesačného rozhodovacieho obdobia.</span></p></s:New></s:Line-Amd><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt" s:text-align="center"
><span s:font-style="italic"
>Justification</span></p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic"
>Amendment serves for further legal clarification to avoid any misunderstanding of time spell of VAT claim. Otherwise the deadline of making refund is not determined without ambiguity because in public administration deadline for decision making has to be distinguished from the one of refund-transfer.</span></p></s:Amd><s:Amd
><s:Ti-Amd
><s:Ref-Amd
>Pozmeňujúci a doplňujúci návrh <s:Num-Amd s:num="4"
>4</s:Num-Amd></s:Ref-Amd><s:Location
><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt" s:text-align="center"
>Článok 7 odsek 4 pododsek 1</p></s:Location></s:Ti-Amd><s:Line-Amd
><s:Old
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>4.<span s:font-style="italic" s:font-weight="bold"
> </span><span s:font-style="italic" s:font-weight="bold"
>Členský štát, v ktorom sa zaplatila daň z pridanej hodnoty, môže v zvláštnych prípadoch požiadať o dodatočné informácie do troch mesiacov od </span>dátumu podania žiadosti.<span s:font-style="italic" s:font-weight="bold"
> </span><span s:font-style="italic" s:font-weight="bold"
>Po uplynutí tohto obdobia už nemožno vyžadovať dodatočné informácie.</span></p></s:Old><s:New
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>4.<span s:font-style="italic" s:font-weight="bold"
> Ak daňový orgán členského štátu vrátenia dane predloží žiadosť o vykonanie ďalšieho vyšetrovania, je možné predĺžiť lehotu, počas ktorej sa určí, či je osoba podliehajúca dani oprávnená na vrátenie dane. Avšak obdobie medzi dňom</span> podania žiadosti <span s:font-style="italic" s:font-weight="bold"
>o vrátenie dane a dňom prevodu sumy vrátenia dane nesmie presiahnuť štyri mesiace</span>.</p></s:New></s:Line-Amd><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt" s:text-align="center"
><span s:font-style="italic"
>Justification</span></p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic"
>Amendment serves for interests of SMEs. Requesting more information is not allowed for extending the refund procedure without any constraint of time. SMEs and tax authorities benefit from this concrete determination of length of VAT recovery proceeding, as well.</span></p></s:Amd></s:Amd-List><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt" s:text-align="center"
><span s:font-weight="bold"
>EXPLANATORY STATEMENT</span></p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic"
>Legal framework</span></p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>In October 2004, the European Commission tabled a new initiative<s:footnote
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
> <s:anchor-com s:id="80" s:family="COM" s:type="COM" s:year="2004" s:number="0728">COM(2004)0728</s:anchor-com> of 29.10.2004.</p></s:footnote> aiming at simplification of the completion of VAT liabilities related to cross-border VAT-transactions. The Commission's package was made up of three separate proposals including establishment of the one-stop scheme, necessary changes in the Eight VAT Directive (79/1072/EEC) and modification of the 1798/2003 Regulation on VIES<s:footnote
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
> VAT Information Exchange System.</p></s:footnote> co-operation. The European Parliament was consulted on the 1<span s:vertical-align="super"
>st</span> and 3<span s:vertical-align="super"
>rd</span> part of the package and in September 2005 it adopted a Report supporting the two proposals with an overwhelming majority. The Working Party on Tax Questions of 7 July 2005 agreed that Article 93 of the Treaty (instead of Article 29a of the Sixth VAT Directive) should be the legal basis for the 2<span s:vertical-align="super"
>nd</span> proposal and thus in accordance with the above mentioned article, the European Parliament is now entitled to give its opinion on the above mentioned second part of Commission's proposal as well.</p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic"
>Sixth Directive</span></p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>The legal and political origins of the current general turnover tax regime date back to 1967 when the First VAT Directive<s:footnote
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
> Council Directive 67/227/EEC of 11 April 67 on the harmonisation of legislation of Member States concerning turnover taxes - generally know as the First VAT Directive.<span s:font-style="normal"
> </span></p></s:footnote> was adopted, showing the Member States commitment to elaboration of a common VAT scheme. It was then followed by a number of legislations among which the Sixth Council Directive<s:footnote
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
> Council Directive of 17 May 1977 (77/388/EEC) - generally known as the Sixth VAT Directive. </p></s:footnote> that entered into force on 1 January 1978 is a corner stone of VAT legislation and constitutes a general framework including main important features of a multi-phased net general turnover taxation.</p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic"
>Eighth Directive</span></p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>There are many SMEs throughout the EU that do not have their establishments in each of the Member States where their charges, costs and fees (including VAT amount of a Member State of destination) are incurred. These undertakings do not have any connection with the Tax Authority of a Member State where their costs and fees emerge in the course of their economics operations. </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>In accordance with the general principle of turnover taxation, the amount of a VAT receivable paid in the price of a product or a service that is subjected to VAT charged in a Member State of destination, could constitute a base to a claim for reduction of the VAT payable. This leaded to formulation of the Eighth VAT Directive<s:footnote
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
> Council Directive of 6 December 1979 (79/1072/EEC) on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country- generally known as the Eighth VAT Directive.</p></s:footnote> which regulates precisely the regime of the refund of VAT taxes that emerged in a Member State where an undertaking is not established and supply of goods or services is not carried in that Member State. The Directive entered into force 1 January 1981.</p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>The primary goal of the Directive in question is to eliminate discrepancies between the VAT arrangements in force in the Member States, which can give rise to trade deflection and distortion of competition resulting from tax evasion and avoidance. The refund system provided for in this Directive ensures that a taxable person established in the territory of one Member State should be able to claim for tax which has been invoiced to it on expenditure in a Member State where it must not have either a branch or a fixed establishment and makes no supplies, directly from that Member State, i.e. the Member State of refund (or purchase)<s:footnote
><p s:margin-bottom="3.75pt" s:margin-left="11.25pt" s:margin-right="11.25pt" s:margin-top="3.75pt"
> With the exception of transport services and services ancillary thereto, exempted pursuant to Article 14 (1) (i), Article 15 or Article 16 (1), B, C and D of Directive 77/388/EEC AND services provided in cases where tax is payable solely by the person to whom they are supplied, pursuant to Article 21 (1) (b) of Directive 77/388/EEC. </p></s:footnote>. The only exception to the main rule (e.g. exclusion of selling goods or services in other Member State) is supplying transport and those ancillary services falling under scope of the Reverse Charged Mechanism (RCM, for example immaterial services listed in VI. Directive 9, article 2, indent <span s:font-style="italic"
>e</span>). Reverse Charge Mechanism is compulsory to apply to certain provision of services which means the customer charge VAT and deduct thereafter in his tax return, so in that case service supplier need not be registered in the Member State of consumption. </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>Although the One-stop scheme provides that taxable person pursues taxable transactions (including purchase and sale of products or services), the Eighth VAT Directive is to be applied only in case of buying of products or services from a Member State of purchase. </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>The application for tax refund shall in principle relate to invoiced purchases made during a period not less than 3 months but not exceeding 1 calendar year. As regards the refundable amount, the Eighth Directive provides for a low limit on pay-back. If the time period between a chargeable transaction and tabling of the refund application exceeds 3 months but is less than 1 year, the amount for which the application is tabled must constitute at least the equivalent of 200 EUR. If time period encompasses 1 calendar year or remaining part of a calendar year, the amount applied for must not be less than equivalent of 25 EUR.</p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>The Refunding Tax Authority must announce its decision on the amount of VAT refund, and effect it, within 3 months following submission of the application. </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
><span s:font-style="italic"
>Functioning of Eighth VAT Directive in practise</span></p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>Inefficient functioning of the Eighth VAT Directive hits major economic sectors (such as road transport) in the EU. Undertakings request to claim VAT paid on fuel, tolls for using motorways and various repair services - amongst other things - that are purchased in different Member States. According to the current economic practice, the length of the time due to receive refunds and burdensome, complicated process, contribute to bureaucratic overload by the national administration and loss of financial liquidity faced by the SMEs who are forced by this way to pre-finance considerable amount of VAT for a time spell varying from 6 months up to 2 years. </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>Such businesses employ services of specialised fiscal agencies to recover VAT refunds due because they are unable to cope with the lot of bureaucratic procedures and encountering problems such as language difficulties, complicated technical application forms, registration and currency matters, etc.). As such specialised agencies charge between 10% and 20% of the claimed VAT refunds to cover their administrative expenditures, the SMEs are thus not only forced to cope with the lengthy procedural time but face further expenses of 10-20% of their originally claimed VAT refund. All these procedure causes heavy cash-flow problems to businesses in EU.</p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic"
>Restructuring the 8th VAT Directive to solve associated problems</span></p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>The lengthy and burdensome refund procedure laid down in the Eighth VAT Directive deters a great number of economic operators from claiming the VAT incurred in course of their economic operations in a Member States where they have no fixed establishment.  According to the European Tax Survey a great number of 53% of traders do not reclaim the VAT charged to them in the country where expenses have occurred. The reasons for that are, as mentioned above, the lengthy time and burdensome administrative procedure to receive the refunds due. It would be essential to enable traders to reclaim the charged VAT from the Tax Authority of the Member State of establishment according to the rules of the principle of origin, as suggested in the proposal put forward by the Commission in 1998. Despite large support from the traders and backing from the European Parliament, the proposal was however not agreed by the Council yet. The provision raising the biggest controversy is the above mentioned scheme under which the VAT would be claimed in accordance with the rule of country of establishment while the current procedure foresees the VAT recovery based on the principle of the country of purchase (i.e. where the expenses have been incurred). This would create discriminatory conditions for the detriment of the Member States with more restrictive deduction regimes. After fruitless years of search of compromise, the Commission tabled an alternative and since the current discriminative and harmful situation contradicts the common goals set in the Lisbon Strategy, the issue is of a crucial importance and should therefore be addressed also by the European Parliament.</p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>New proposal does not alter the destination principle of the repayment of VAT-refund. The requests for refunds would be completed according to the deduction rules of the Member State where the taxable transaction took place and the repayments will be made by the same Member State directly to the taxable person. </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>The proposal introduces possibility for a taxable person to file the requests for a refund by electronic means via web site portal managed by the Tax Authority of the country of establishment. The electronic filing will simplify the refund-process by making submission of the originals of invoices or import documents to the relevant Tax Authority. This measure however calls for a more efficient cooperation between tax authorities of the Member States via the VIES regime.</p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>The Tax Authority of establishment would have to carry out an initial verification of its database of taxable persons, whereby the processing time needs to be shortened from the current 6 months to 3 months. In order to improve legal position of a tax payer, when this deadline expires, the tax authority of the Member State where expenses have occurred has no right to refuse the application and is legally bound to pay a 1% penalty interest a month on the unpaid refunds.</p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt"
><span s:font-style="italic"
>Rapporteur's position on Commission proposal</span></p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>The Rapporteur believes there are several shortcomings in the Commission's proposal which could put the eventual positive effect of the simplification at risk. First of all, Member State of refund - according to the Commission proposal - is not notified, when the taxable person tables his request for VAT refund Therefore, the Rapporteur suggests that relevant notification should be forwarded to the Member State of refund at the very beginning of the 3-month refund procedure. </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>Furthermore, the Commission's proposal does not define explicitly the time interval within which the Member State of establishment has to confirm the status of a taxable person and to verify its credibility followed by investigation on the amount of taxable and non-taxable transactions effected at the same time for the sake of establishing a proper ratio.  The Rapporteur recommends to set up the time spell for this necessary verification up to 2 weeks within which the Tax Authority of a Member State of establishment should forward all relevant documents to the Tax Authority in a Member State of refund. </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>In order to eliminate eventual legal deficiencies, the 3month deadline should be counted from a moment the Tax Authority in a Member State of refund receives the verification documents on the taxable person in question who should be automatically notified of the fact.  </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>Yet another legal deficiency in the Commission's proposal is lack of clear distinction between deadlines of 3-month decision making process and the time by which the transfer of refund should be completed. The Rapporteur suggests to fix the refund transfer deadline at one week following expiration of the 3- month decision making time slot.</p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>If any request for further investigation comes up from the Tax Authority of a Member State of refund, the decision making process (i.e. determining whether a taxable person is entitled for a refund or not) could be extended, but only under condition that the time elapsing between the refund application and the date of the refund transfer must not exceed 4 months.</p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>As far as the VAT refund ratio is concerned, the problem that a Tax Authority might encounter is absolute lack of information on the amount of taxable and non-taxable transactions the given taxable person has effected and thus, it is impossible to verify the ratio calculation that it presents in its application for refund. According to the Commission's proposal this ratio could be applied to recovering the VAT charged in the Member State of purchase where an undertaking is not registered as subjected to tax. </p><p s:margin-bottom="6pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>With regards to the above mentioned legal deficiencies, the Rapporteur calls for establishing a unified electronic database system prompting more effective circulation of relevant data related to cross border VAT transactions. This would constitute an efficient tool for reduction of the present 3-month verification period on previous quarterly cross-border commercial transactions which length gives possibility for VAT abuses Nevertheless, the Rapporteur is of an opinion that the suggested computerized data-exchange system could foster a higher level of controllability and transparency of business transactions within the VIES framework and thus help to combat the VAT frauds.</p><p s:margin-bottom="12pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="12pt" s:text-align="center"
><span s:font-weight="bold"
>POSTUP</span></p><table s:border-collapse="collapse" s:margin-left="0pt" s:width="477.30pt" cellspacing="0"
><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Názov</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>Návrh smernice Rady, ktorou sa ustanovujú podrobné predpisy o vrátení dane z pridanej hodnoty, ktoré sa ustanovuje v smernici 77/388/EHS, osobám podliehajúcim dani, ktoré nemajú sídlo na území krajiny, ale v inom členskom štáte</p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Referenčné čísla</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><s:anchor-com s:id="81" s:family="COM" s:type="COM" s:year="2004" s:number="0728">KOM(2004)0728</s:anchor-com> – C6 0251/2005 – <s:anchor-proc s:id="83" s:family="PROC" s:type="CNS" s:year="2005" s:number="0807">2005/0807(CNS)</s:anchor-proc> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="middle" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Dátum konzultácie s EP</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>20.7.2005</p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Gestorský výbor</span><span s:font-weight="bold"
><br clear="none"/></span>  dátum pridelenia</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>ECON6.9.2005</p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Výbor požiadaný o stanovisko</span><span s:font-weight="bold"
><br clear="none"/></span>  dátum pridelenia</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>IMCO</p><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>6.9.2005</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.36%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="11.88%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="9.42%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Bez predloženia stanoviska</span><br clear="none"/>  dátum rozhodnutia</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>IMCO</p><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>4.10.2005</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.36%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="11.88%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="9.42%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Rozšírená spolupráca</span><span s:font-weight="bold"
><br clear="none"/></span>  dátum pridelenia</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.36%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="11.88%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="9.42%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Spravodajca</span><span s:font-weight="bold"
><br clear="none"/></span>  dátum vymenovania</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="26.24%" rowspan="1" colspan="3"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>Zsolt László Becsey10.5.2005</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="35.15%" rowspan="1" colspan="4"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Predchádzajúci spravodajca (-ovia)</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="26.24%" rowspan="1" colspan="3"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="35.15%" rowspan="1" colspan="4"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Zjednodušený postup – dátum rozhodnutia</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Námietky voči právnemu základu</span><span s:font-weight="bold"
><br clear="none"/></span>  dátum stanoviska JURI</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="middle" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt" s:text-align="center"
>/</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="34.65%" rowspan="1" colspan="3"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Zmena výšky finančných prostriedkov</span><span s:font-weight="bold"
><br clear="none"/></span>  dátum stanoviska BUDG</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="middle" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt" s:text-align="center"
>/</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="34.65%" rowspan="1" colspan="3"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Konzultácia Parlamentu s Európskym hospodárskym a sociálnym výborom</span><span s:font-weight="bold"
><br clear="none"/></span>  </p><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>dátum rozhodnutia na rokovaní</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="6pt"
><span s:font-weight="bold"
>Konzultácia Parlamentu s Výborom regiónov</span><span s:font-weight="bold"
><br clear="none"/></span>  dátum rozhodnutia na rokovaní</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Prerokovanie vo výbore</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>5.10.2005</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.37%" rowspan="1" colspan="2"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>11.10.2005</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="13.36%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>14.11.2005</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="11.88%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="9.42%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Dátum schválenia pozmeňujúcich a doplňujúcich návrhov</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>14.11.2005</p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Výsledok konečného hlasovania</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="none #000000 0pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="8.74%" rowspan="1" colspan="1"
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>+:</p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>–:</p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>0:</p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="none #000000 0pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="52.65%" rowspan="1" colspan="6"
><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>32</p><p s:margin-bottom="0pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>4</p><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="0pt"
>1</p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Poslanci prítomní na konečnom hlasovaní</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>Zsolt László Becsey, Pervenche Berès, Sharon Margaret Bowles, Ieke van den Burg, David Casa, Jonathan Evans, Elisa Ferreira, José Manuel García-Margallo y Marfil, Jean-Paul Gauzès, Robert Goebbels, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in 't Veld, Othmar Karas, Wolf Klinz, Kurt Joachim Lauk, Astrid Lulling, Hans-Peter Martin, Gay Mitchell, Cristobal Montoro Romero, Joseph Muscat, John Purvis, Karin Riis-Jørgensen, Dariusz Rosati, Eoin Ryan, Antolín Sánchez Presedo, Peter Skinner, Ivo Strejček, Sahra Wagenknecht</p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Zástupcovia prítomní na konečnom hlasovaní</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>Katerina Batzeli, Jorgo Chatzimarkakis, Ján Hudacký, Alain Lipietz, Jules Maaten, Thomas Mann, Charles Tannock</p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Zástupcovia (čl. 178 ods. 2) prítomní na konečnom hlasovaní</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Dátum predloženia</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
>16.11.2005</p></td></tr><tr
><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="38.61%" rowspan="1" colspan="1"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
><span s:font-weight="bold"
>Poznámky (k dispozícii iba v jednom jazyku)</span></p></td><td s:border-bottom="solid #000000 0.5pt" s:border-left="solid #000000 0.5pt" s:border-right="solid #000000 0.5pt" s:border-top="solid #000000 0.5pt" s:padding="0pt 5.4pt 0pt 5.4pt" s:vertical-align="top" s:width="61.39%" rowspan="1" colspan="7"
><p s:margin-bottom="2pt" s:margin-left="0pt" s:margin-right="0pt" s:margin-top="1pt"
> </p></td></tr><tr
><td s:border="none" s:margin="0" s:padding="0" s:width="38.61%" rowspan="1" colspan="1"
></td><td s:border="none" s:margin="0" s:padding="0" s:width="8.74%" rowspan="1" colspan="1"
></td><td s:border="none" s:margin="0" s:padding="0" s:width="4.63%" rowspan="1" colspan="1"
></td><td s:border="none" s:margin="0" s:padding="0" s:width="12.87%" rowspan="1" colspan="1"
></td><td s:border="none" s:margin="0" s:padding="0" s:width="0.49%" rowspan="1" colspan="1"
></td><td s:border="none" s:margin="0" s:padding="0" s:width="13.36%" rowspan="1" colspan="1"
></td><td s:border="none" s:margin="0" s:padding="0" s:width="11.88%" rowspan="1" colspan="1"
></td><td s:border="none" s:margin="0" s:padding="0" s:width="9.42%" rowspan="1" colspan="1"
></td></tr></table></s:Section></s:Report>