Digitally signed by Spela Munih Stanic
DN: c=si, o=state-institutions, ou=web-certificates, ou=Government,
serialNumber=1235444814021, cn=Spela Munih Stanic
Reason: Direktorica Uradnega lista Republike Slovenije
Date: 2014.05.26 11:57:23 +02'00'

Uradnilist
Republike Slovenije Mednarodne pogodbe
Internet: www.uradni-list.siŠt.

e-pošta: info@uradni-list.si

6 (Uradni list RS, št. 37)
25.

Ljubljana, ponedeljek

26. 5. 2014

ISSN 1318-0932

Leto XXIV

Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado Republike Srbije o izmenjavi
in medsebojnem varovanju tajnih podatkov (BRSIMVTP)

Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam

UKAZ
o razglasitvi Zakona o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado Republike
Srbije o izmenjavi in medsebojnem varovanju tajnih podatkov (BRSIMVTP)
Razglašam Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado Republike Srbije o izmenjavi in medsebojnem varovanju tajnih podatkov (BRSIMVTP), ki ga je sprejel Državni zbor Republike Slovenije na seji dne 28. aprila 2014.
Št. 003-02-4/2014-22
Ljubljana, dne 6. maja 2014
Borut Pahor l.r.
Predsednik
Republike SlovenijeZAKONO RATIFIKACIJI SPORAZUMA MED VLADO REPUBLIKE SLOVENIJE IN VLADO REPUBLIKE SRBIJEO IZMENJAVI IN MEDSEBOJNEM VAROVANJU TAJNIH PODATKOV (BRSIMVTP)
1. členRatificira se Sporazum med Vlado Republike Slovenije in Vlado Republike Srbije o izmenjavi in medsebojnem varovanju
tajnih podatkov, sklenjen 2. oktobra 2013 v Beogradu.
2. členBesedilo sporazuma se v izvirniku v slovenskem in angleškem jeziku glasi1:

SPORAZUM
med Vlado Republike Slovenije in Vlado
Republike Srbije o izmenjavi in medsebojnem
varovanju tajnih podatkov

AGREEMENT
between the Government of the Republicof Slovenia and the Governmentof the Republic of Serbia on the exchange
and mutual protection of classified information

Vlada Republike Slovenije in Vlada Republike Srbije, v
nadaljevanju pogodbenici, sta sev želji, da bi zagotovili varovanje tajnih podatkov, izmenjanih med njima ali med javnimi in zasebnimi subjekti v njuni
pristojnosti,
dogovorili:

The Government of the Republic of Slovenia and theGovernment of the Republic of Serbia hereinafter referred toas the "Parties",
wishing to ensure the protection of Classified Informationexchanged between the Parties or between public and private
entities under their jurisdiction
have agreed on the following:

1. ČLEN

ARTICLE 1CILJOBJECTIVE

Pogodbenici v skladu s svojimi notranjimi zakoni indrugimi predpisi ter ob upoštevanju interesov in varnostidržave sprejmeta vse ustrezne ukrepe, da bi zagotovili varovanje tajnih podatkov, ki se prenesejo ali nastanejo po tem
sporazumu.

Both Parties shall take all appropriate measures in accordance with their national laws and regulations and in respectof national interests and security to ensure the protection ofClassified Information which is transmitted or generated according to this Agreement.

1 Srbska jezikovna različica je na vpogled v Sektorju za mednarodno pravo MZZ.

Stran 142 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe

2. ČLEN

ARTICLE 2

POMEN IZRAZOVDEFINITIONS

V tem sporazumu izrazi pomenijo:a) tajni podatek: podatek, ki se ne glede na obliko prenese ali nastane med pogodbenicama po notranjih zakonihin drugih predpisih pogodbenice ter zahteva varovanje pred
nepooblaščenim razkritjem ali drugim ogrožanjem ter ga je
pogodbenica za takega določila in ustrezno označila;b) pogodbenica izvora: pogodbenica, vključno z javnimi
ali zasebnimi subjekti v njeni pristojnosti, ki daje tajne podatke
pogodbenici prejemnici;c) pogodbenica prejemnica: pogodbenica, vključno zjavnimi ali zasebnimi subjekti v njeni pristojnosti, ki prejema
tajne podatke od pogodbenice izvora;d) potreba po seznanitvi: načelo, po katerem se posamezniku lahko dovoli dostop do tajnih podatkov le za opravljanje njegovih uradnih dolžnosti ali nalog;e) dovoljenje za dostop do tajnih podatkov: odločitev po varnostnem preverjanju osebe v skladu z notranjimi
zakoni in drugimi predpisi, na podlagi katere je posameznik
pooblaščen za dostop do tajnih podatkov stopnje tajnosti, ki je
navedena na dovoljenju, in za ravnanje z njimi;f) varnostno dovoljenje organizacije: odločitev po varnostnem preverjanju, da izvajalec, ki je pravna oseba, izpolnjuje pogoje za ravnanje s tajnimi podatki v skladu z notranjimi
zakoni in drugimi predpisi pogodbenice;g) izvajalec: pravna oseba s sposobnostjo za sklepanje
pogodb;h) pogodba s tajnimi podatki: pogodba ali podpogodba,
vključno s pogajanji pred sklenitvijo pogodbe, ki vsebuje tajne
podatke ali vključuje dostop do njih;i) tretja stran: država, vključno z javnimi ali zasebnimi
subjekti v njeni pristojnosti, ali mednarodna organizacija, ki ni
pogodbenica tega sporazuma.

For the purposes of this Agreement these terms mean
the following:a) Classified Information: Any information, regardlessof its form, which is transmitted or generated between the Parties under the national laws and regulations of either Party andrequires protection against unauthorised disclosure or othercompromise and is designated as such and marked appropriately by a Party.
b) Originating Party: The Party, including any public or
private entities under its jurisdiction, which releases Classified
Information to the Recipient Party.
c) Recipient Party: The Party, including any public or
private entities under its jurisdiction, which receives Classified
Information from the Originating Party.
d) Need-to-Know: A principle by which access to Classified Information may be granted to an individual only in connection with his/her official duties or tasks.
e) Personnel Security Clearance: A determination following an investigative procedure in accordance with the national laws and regulations, on the basis of which an individualis authorised to have access to and to handle Classified Information up to the level defined in the clearance.
f) Facility Security Clearance: A determination following
an investigative procedure certifying that a contractor which isa legal entity fulfils the conditions of handling Classified Information in accordance with the national laws and regulations of
one of the Parties.
g) Contractor: A legal entity possessing the legal capacity to conclude contracts.
h) Classified Contract: A contract or a subcontract, including pre-contractual negotiations, which contains Classified
Information or involves access to it.
i) Third Party: A state, including any public or private entities under its jurisdiction, or an international organisation that is
not a Party to this Agreement.

3. ČLEN

ARTICLE 3

PRISTOJNI VARNOSTNI ORGANICOMPETENT SECURITY AUTHORITIES(1) Nacionalna varnostna organa, ki sta ju pogodbenici
imenovali za odgovorna za splošno izvajanje tega sporazuma
in ustrezen nadzor nad vsemi njegovimi vidiki, sta:v Republiki Sloveniji:
Urad Vlade Republike Slovenije za varovanje tajnih podatkov,(1) The National Security Authorities designated by theParties as responsible for the general implementation and therelevant controls of all aspects of this Agreement are:In the Republic of Slovenia:
Urad Vlade Republike Slovenije za varovanje tajnih podatkov (Government Office for the Protection of Classified
Information);In the Republic of Serbia:
Kancelarija Saveta za nacionalnu bezbednost i zaštitu
tajnih podataka (Office of the Council on National Security andClassified Information Protection).
(2) The National Security Authorities shall notify eachother of any other Competent Security Authorities that are responsible for the implementation of this Agreement.
(3) The Parties shall inform each other through diplomaticchannels of any subsequent changes of the National Security
Authorities.

v Republiki Srbiji:
Urad Sveta za nacionalno varnost in varovanje tajnih podatkov (Kancelarija Saveta za nacionalnu bezbednost i zaštitu
tajnih podataka).
(2) Nacionalna varnostna organa se uradno obveščata odrugih pristojnih varnostnih organih, odgovornih za izvajanje
tega sporazuma.
(3) Pogodbenici se po diplomatski poti obveščata o vsehpoznejših spremembah nacionalnih varnostnih organov.
4. ČLEN

ARTICLE 4

STOPNJE TAJNOSTISECURITY CLASSIFICATIONS(1) Tajni podatki, dani na podlagi tega sporazuma, so
označeni z ustrezno stopnjo tajnosti v skladu z notranjimi zakoni in drugimi predpisi pogodbenic.

(1) Classified Information released under this Agreement
shall be marked with the appropriate security classificationlevel in accordance with the national laws and regulations of
the Parties.

Uradni list Republike Slovenije – Mednarodne pogodbe(2) Enakovredne oznake stopnje tajnosti so:

Republika
Republika
Slovenija
SrbijaSTROGO TAJNO ДРЖАВНА ТАЈНА
TAJNO
СТРОГО
ПОВЕРЉИВОZAUPNOПОВЕРЉИВО
INTERNOИНТЕРНО

Angleški
prevodTOP SECRETSECRET
CONFIDENTIAL
RESTRICTED

Št. 6 / 26. 5. 2014 / Stran 143(2) The following national security classification markings
are equivalent:
Republic
Republicof Slovenia
of Serbia
STROGO TAJNO ДРЖАВНА ТАЈНА
TAJNO
СТРОГО
ПОВЕРЉИВОZAUPNOПОВЕРЉИВО
INTERNOИНТЕРНОEnglishtranslation
TOP SECRETSECRET
CONFIDENTIAL
RESTRICTED

5. ČLEN

ARTICLE 5

DOSTOP DO TAJNIH PODATKOVACCESS TO CLASSIFIED INFORMATION(1) Dostop do tajnih podatkov je dovoljen samo tistim
posameznikom, ki imajo potrebo po seznanitvi, so bili poučeni
o ravnanju s tajnimi podatki in njihovem varovanju ter so za topravilno pooblaščeni v skladu z notranjimi zakoni in drugimi
predpisi.
(2) Pogodbenici medsebojno priznavata dovoljenja za
dostop do tajnih podatkov in varnostna dovoljenja organizacij.
Skladno s tem se uporablja drugi odstavek 4. člena.

(1) Access to Classified Information shall be allowed only
to those individuals with a Need-to-Know, who have beenbriefed on handling and protection of Classified Information
and who have been duly authorised in accordance with nationallaws and regulations.
(2) The Parties shall mutually recognise their Personnel
and Facility Security Clearances. Paragraph 2 of Article 4 shallapply accordingly.

6. ČLEN

ARTICLE 6VAROVANJE TAJNIH PODATKOVPROTECTION OF CLASSIFIED INFORMATION(1) Pogodbenici zagotavljata tajnim podatkom iz tegasporazuma enako varovanje kot svojim tajnim podatkom enakovredne stopnje tajnosti.

(1) The Parties shall afford to Classified Information referred to in this Agreement the same protection as to their own
Classified Information of the corresponding security classification level.
(2) The Competent Security Authority of the Originating
Party shall:a) ensure that the Classified Information is marked with anappropriate security classification marking in accordance with
its national laws and regulations, andb) inform the Recipient Party of any conditions of releaseor limitations on the use of the Classified Information and of any
subsequent changes in the security classification.
(3) The Competent Security Authority of the Recipient
Party shall:a) ensure that the Classified Information is marked withan equivalent security classification marking in accordance with
Paragraph 2 of Article 4, andb) ensure that the security classification level is notchanged unless authorized in writing by the Originating Party.
(4) Each Party shall ensure that appropriate measures are
implemented for the protection of Classified Information processed, stored or transmitted in communication and information systems. Such measures shall ensure the confidentiality,
integrity, availability and, where applicable, non-repudiation andauthenticity of Classified Information as well as an appropriate
level of accountability and traceability of actions in relation tothat information.

(2) Pristojni varnostni organ pogodbenice izvora:a) zagotovi, da so tajni podatki označeni z ustrezno oznako stopnje tajnosti v skladu z njenimi notranjimi zakoni in drugimi predpisi, terb) obvesti pogodbenico prejemnico o vseh pogojih za
dajanje tajnih podatkov ali omejitvah njihove uporabe ter o vsehpoznejših spremembah stopnje tajnosti.
(3) Pristojni varnostni organ pogodbenice prejemnice:a) zagotovi, da so tajni podatki označeni z enakovrednimi oznakami stopnje tajnosti v skladu z drugim odstavkom 4.
člena, inb) zagotovi, da se stopnja tajnosti ne spremeni, razen s
pisnim dovoljenjem pogodbenice izvora.
(4) Pogodbenica zagotovi, da se izvajajo ustrezni ukrepi
za varovanje tajnih podatkov, ki se obdelujejo, hranijo ali prenašajo v informacijsko-komunikacijskih sistemih. S temi ukrepi
se zagotovijo zaupnost, celovitost, razpoložljivost, in kadar je
primerno, nezatajljivost in verodostojnost tajnih podatkov ter
ustrezna raven odgovornosti in sledljivosti dejanj, povezanihs takimi podatki.
7. ČLEN

ARTICLE 7

OMEJITEV UPORABE TAJNIH PODATKOVRESTRICTION OF USE OF CLASSIFIED INFORMATION(1) Pogodbenica prejemnica tajne podatke uporabi izključno za namen, za katerega so ji bili dani, in z omejitvami, ki
jih je navedla pogodbenica izvora.
(2) Pogodbenica prejemnica ne daje tajnih podatkov tretji
strani brez pisnega soglasja pogodbenice izvora.

(1) The Recipient Party shall use Classified Information
only for the purpose for which it has been released and within
the limitations stated by the Originating Party.
(2) The Recipient Party shall not release Classified Information to a Third Party without a written consent of theOriginating Party.

8. ČLEN

ARTICLE 8

PRENOS TAJNIH PODATKOVTRANSMISSION OF CLASSIFIED INFORMATION(1) Prenos tajnih podatkov med pogodbenicama poteka
po diplomatski poti ali drugih varnih poteh, ki jih obojestransko
odobrita njuna nacionalna varnostna organa v skladu z notranjimi zakoni in drugimi predpisi.

(1) Classified Information shall be transmitted between theParties through diplomatic channels or through other securechannels mutually approved by their National Security Authorities in accordance with the national laws and regulations.

Stran 144 / Št. 6 / 26. 5. 2014

(2) Prenos tajnih podatkov stopnje INTERNO lahko poteka tudi po pošti ali prek druge dostavne službe v skladu z
notranjimi zakoni in drugimi predpisi.

Uradni list Republike Slovenije – Mednarodne pogodbe(2) Information classified as RESTRICTED may be transmitted also by post or another delivery service in accordancewith the national laws and regulations.

9. ČLEN

ARTICLE 9RAZMNOŽEVANJE, PREVAJANJE IN UNIČEVANJE
TAJNIH PODATKOVREPRODUCTION, TRANSLATION AND DESTRUCTION
OF CLASSIFIED INFORMATION(1) Vsi izvodi in prevodi imajo ustrezno oznako stopnje
tajnosti ter se varujejo kot tajni podatki izvirnika. Prevodi inštevilo izvodov so omejeni na najmanjšo količino, ki je potrebna
za uradne namene.

(1) All reproductions and translations shall bear appropriate security classification markings and they shall be protected
as the original Classified Information. The translations andthe number of reproductions shall be limited to the minimum
required for an official purpose.
(2) All translations shall be marked with the original security classification marking and shall contain a suitable annotation, in the language of translation, indicating that they contain
Classified Information of the Originating Party.
(3) Classified Information marked TOP SECRET, bothoriginal and translation, shall be reproduced only upon thewritten permission of the Originating Party.
(4) Classified Information marked TOP SECRET shall not
be destroyed. It shall be returned to the Originating Party after
it is no longer considered necessary by the Parties.
(5) Information classified as SECRET or below shall be
destroyed by the Recipient Party in accordance with its nationallaws and regulations after it is no longer considered necessary.
(6) In crisis situation in which it is impossible to protect orreturn Classified Information transmitted or generated under
this Agreement, the Classified Information shall be destroyed
immediately. The Recipient Party shall inform the National Security Authority of the Originating Party about this destruction
as soon as possible.

(2) Vsak prevod se označi s stopnjo tajnosti izvirnika in
mora imeti v jeziku prevoda ustrezno navedbo, da vsebuje
tajne podatke pogodbenice izvora.
(3) Tajni podatki izvirnika in prevoda stopnje STROGOTAJNO se razmnožujejo izključno s pisnim dovoljenjem pogodbenice izvora.
(4) Tajni podatki stopnje STROGO TAJNO se ne smejo
uničiti. Ko jih pogodbenici ne potrebujeta več, se vrnejo pogodbenici izvora.
(5) Tajne podatke stopnje TAJNO ali nižje stopnje pogodbenica prejemnica, ko jih ne potrebuje več, uniči v skladu ssvojimi notranjimi zakoni in drugimi predpisi.
(6) Če v kriznih razmerah tajnih podatkov, ki se prenesejo
ali nastanejo po tem sporazumu, ni mogoče varovati ali vrniti, se takoj uničijo. Pogodbenica prejemnica čim prej obvesti
nacionalni varnostni organ pogodbenice izvora o njihovem
uničenju.
10. ČLEN

ARTICLE 10

POGODBE S TAJNIMI PODATKI

CLASSIFIED CONTRACTS(1) Preden se tajni podatki v zvezi s pogodbo s tajnimi
podatki sporočijo izvajalcem, podizvajalcem ali morebitnim
izvajalcem, nacionalni varnostni organ pogodbenice prejemnice:a) zagotovi, da so izvajalec, podizvajalec ali morebitni
izvajalec in njihove organizacije zmožni podatke ustrezno varovati;b) izda organizaciji ustrezno varnostno dovoljenje;(1) Before providing Classified Information related to a
Classified Contract to contractors, sub-contractors or prospective contractor, the National Security Authority of the Recipient
Party shall:a) ensure that such contractor, subcontractor or prospective contractor and its facilities have the capability to protect the
information adequately;b) grant to the facility an appropriate Facility Security
Clearance;c) grant an appropriate Personal Security Clearance topersons who perform functions which require access to theClassified Information;d) ensure that all persons having access to the Classified
Information are informed of their responsibilities and obligation
to protect the information in accordance with the national laws
and regulations of the Recipient Party.
(2) National Security Authority of the Originating Party
may request that a security inspection is carried out at a facility
to ensure continuing compliance with security standards in accordance with the national laws and regulations.
(3) A Classified Contract shall contain provisions on the
security requirements and on the classification of each aspect
or element of the Classified Contract. A copy of such document
shall be submitted to the National Security Authorities of theParties.

c) izda ustrezno dovoljenje za dostop do tajnih podatkov
osebam, ki opravljajo naloge, pri katerih je potreben dostop do
tajnih podatkov;d) zagotovi, da so vse osebe, ki imajo dostop do tajnih
podatkov, obveščene o svoji odgovornosti in obveznosti glede
varovanja podatkov v skladu z notranjimi zakoni in drugimi
predpisi pogodbenice prejemnice.
(2) Nacionalni varnostni organ pogodbenice izvora lahko
zahteva varnostni inšpekcijski pregled organizacije, da se zagotovi stalno izpolnjevanje varnostnih standardov v skladu z
notranjimi zakoni in drugimi predpisi.
(3) Pogodba s tajnimi podatki vsebuje določbe o varnostnih zahtevah in stopnji tajnosti vsakega njenega vidika ali dela.
Izvod takega dokumenta se predloži nacionalnima varnostnimaorganoma pogodbenic.
11. ČLEN

ARTICLE 11

OBISKIVISITS(1) Obiski, pri katerih je potreben dostop do tajnih podatkov, se odobrijo na podlagi predhodnega dovoljenja nacionalnega varnostnega organa pogodbenice gostiteljice.
(2) Zaprosilo za obisk se predloži ustreznemu nacionalnemu varnostnemu organu vsaj 20 dni pred začetkom obiska.
Zaprosilo za obisk vsebuje te podatke, ki se uporabljajo izključno za namen obiska:(1) Visits necessitating access to Classified Information
shall be subject to prior permission of the National Security
Authority of the host Party.
(2) A request for visit shall be submitted to the relevant
National Security Authority at least 20 days prior to the commencement of the visit. The request for the visit shall include
the following data that shall be used for the purpose of thevisit only:

Uradni list Republike Slovenije – Mednarodne pogodbea) ime in priimek obiskovalca, datum in kraj rojstva, državljanstvo in številko osebne izkaznice ali potnega lista;b) položaj obiskovalca s podatki o delodajalcu, ki ga obiskovalec zastopa;c) podatke o projektu, pri katerem obiskovalec sodeluje;d) veljavnost in stopnjo tajnosti obiskovalčevega dovoljenja za dostop do tajnih podatkov, če je potrebno;e) ime, naslov, telefonsko številko, številko telefaksa, elektronski naslov organizacije, v kateri bo obisk, in osebo za stikev tej organizaciji;f) namen obiska, vključno z najvišjo stopnjo tajnosti obravnavanih tajnih podatkov;g) datum in trajanje obiska. Pri večkratnih obiskih se navede celotno obdobje, v katerem bodo potekali;h) datum in podpis nacionalnega varnostnega organa
pošiljatelja.
(3) V nujnih primerih se lahko nacionalna varnostna organa dogovorita o krajšem obdobju za predložitev zaprosila
za obisk.
(4) Nacionalna varnostna organa se lahko dogovorita oseznamu obiskovalcev, ki imajo pravico do večkratnih obiskov.
Seznam velja za začetno obdobje, ki ni daljše od 12 mesecev
in se lahko podaljša za največ 12 mesecev. Zaprosilo za večkratne obiske se predloži v skladu z drugim odstavkom tegačlena. Ko je seznam potrjen, se lahko sodelujoče organizacijeo obiskih dogovarjajo neposredno.
(5) Pogodbenica zagotavlja varstvo osebnih podatkov
obiskovalcev v skladu z notranjimi zakoni in drugimi predpisi.
(6) Vsi tajni podatki, ki jih dobi obiskovalec, veljajo za
tajne podatke po tem sporazumu.

Št. 6 / 26. 5. 2014 / Stran 145a) the visitor's name, date and place of birth, citizenshipand identification card/passport number;b) the visitor's position, with a specification of the employer which the visitor represents;c) a specification of the project in which the visitor participates;d) the validity and level of the visitor's Personnel Security
Clearance, if required;e) the name, address, phone/fax number, e-mail and pointof contact of the facility to be visited;f) the purpose of the visit, including the highest security
classification level of Classified Information to be involved;g) the date and duration of the visit. In case of recurring
visits the total period covered by the visits shall be stated;h) the date and signature of the sending National Security
Authority.
(3) In urgent cases, the National Security Authorities canagree on a shorter period for the submission of the request
for visit.
(4) The National Security Authorities may agree on a listof visitors entitled to recurring visits. The list shall be valid for
an initial period not exceeding 12 months and may be extended
for a further period of time not exceeding 12 months. A request
for recurring visits shall be submitted in accordance with Paragraph 2 of this Article. Once the list has been approved, visits
may be arranged directly between the facilities involved.
(5) Each Party shall guarantee the protection of personal
data of the visitors in accordance with the national laws andregulations.
(6) Any Classified Information acquired by a visitor shallbe considered as Classified Information under this Agreement.

12. ČLEN

ARTICLE 12

SODELOVANJE PRI VAROVANJU TAJNOSTISECURITY CO-OPERATION(1) Zaradi doseganja in ohranjanja primerljivih varnostnih
standardov nacionalna varnostna organa na podlagi zaprosila
drug drugemu zagotovita podatke o svojih nacionalnih varnostnih standardih, postopkih in praksah za varovanje tajnih
podatkov. V ta namen se lahko nacionalna varnostna organa
obiskujeta.
(2) Pristojna varnostna organa se obveščata o izjemnih
varnostnih tveganjih, ki lahko ogrozijo izmenjane tajne podatke.
(3) Na podlagi zaprosila si nacionalna varnostna organa
pomagata pri izvajanju postopkov varnostnega preverjanja.
(4) Nacionalna varnostna organa se takoj obvestita o vsaki spremembi pri medsebojno priznanih dovoljenjih za dostop
do tajnih podatkov in varnostnih dovoljenjih organizacij.

(1) In order to achieve and maintain comparable standards of security, the National Security Authorities shall, on request, provide each other with information about their national
security standards, procedures and practices for the protectionof Classified Information. To this aim the National Security Authorities may visit each other.
(2) The Competent Security Authorities shall inform eachother of exceptional security risks that may endanger the exchanged Classified Information.
(3) On request, the National Security Authorities shall assist each other in carrying out security clearance procedures.
(4) The National Security Authorities shall promptly inform
each other about any changes in mutually recognized Personnel and Facility Security Clearances.

13. ČLEN

ARTICLE 13

KRŠITEV VAROVANJA TAJNOSTI

BREACH OF SECURITY(1) Ob kršitvi varovanja tajnosti, katere posledica je nepooblaščeno razkritje, odtujitev ali izguba tajnih podatkov, ali
sumu take kršitve nacionalni varnostni organ pogodbeniceprejemnice o tem takoj pisno obvesti nacionalni varnostni organ
pogodbenice izvora.
(2) Pristojni organi pogodbenice prejemnice sprejmejo
vse ustrezne ukrepe v skladu z notranjimi zakoni in drugimi
predpisi, da omejijo posledice kršitve iz prejšnjega odstavka in
preprečijo nadaljnje kršitve. Na podlagi zaprosila druga pogodbenica zagotovi ustrezno pomoč; obvesti se o izidu postopkov
in ukrepih, sprejetih zaradi kršitve.

(1) In case of a security breach resulting in unauthorised
disclosure, misappropriation or loss of Classified Informationor suspicion of such a breach, the National Security Authorityof the Recipient Party shall immediately inform the National
Security Authority of the Originating Party thereof in writing.
(2) The appropriate authorities of the Recipient Party shallundertake all appropriate measures in accordance with thenational laws and regulations so as to limit the consequencesof the breach referred to in Paragraph 1 of this Article and toprevent further breaches. On request, the other Party shallprovide appropriate assistance; it shall be informed of the outcome of the proceedings and the measures undertaken due
to the breach.
(3) When the breach of security has occurred in a Third
Party, the National Security Authority of the sending Party
shall take the actions referred to in paragraph 2 of this Article
without delay.

(3) Ob kršitvi varovanja tajnosti v tretji strani, nacionalni
varnostni organ pogodbenice pošiljateljice nemudoma sprejme
ukrepe iz prejšnjega odstavka.

Stran 146 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe

14. ČLEN

ARTICLE 14

STROŠKI

EXPENSES

Vsaka pogodbenica krije svoje stroške, ki nastanejo pri
izvajanju tega sporazuma.

Each Party shall bear its own expenses incurred in thecourse of implementation of this Agreement.

15. ČLEN

ARTICLE 15

REŠEVANJE SPOROVSETTLEMENT OF DISPUTES

Spore zaradi razlage ali uporabe tega sporazuma pogodbenici rešujeta z medsebojnimi posvetovanji in pogajanji
ter jih ne predložita v reševanje mednarodnemu sodišču ali
tretji strani.

Any dispute regarding the interpretation or applicationof this Agreement shall be settled by consultations and negotiations between the Parties and shall not be referred to any
international tribunal or Third Party for settlement.

16. ČLEN

ARTICLE 16

DOGOVORI O IZVAJANJUIMPLEMENTING ARRANGEMENTS

Po potrebi se nacionalna varnostna organa lahko dogovorita o dogovorih za izvajanje.

If needed National Security Authorities may agree on
Implementing arrangements.

17. ČLEN

ARTICLE 17KONČNE DOLOČBE

FINAL PROVISIONS(1) Sporazum začne veljati prvi dan drugega meseca po
prejemu zadnjega uradnega obvestila, s katerim se pogodbenici po diplomatski poti obvestita, da so izpolnjene njune
notranjepravne zahteve, potrebne za začetek veljavnosti tegasporazuma.
(2) Sporazum se lahko spremeni z medsebojnim pisnim
soglasjem pogodbenic. Spremembe začnejo veljati v skladu sprejšnjim odstavkom.
(3) Ta sporazum se sklene za nedoločen čas. Pogodbenica ga lahko odpove s pisnim obvestilom, ki ga po diplomatski
poti pošlje drugi pogodbenici. V tem primeru sporazum preneha
veljati šest mesecev po dnevu, ko druga pogodbenica prejme
obvestilo o odpovedi.
(4) Ob prenehanju veljavnosti tega sporazuma se vsi tajni
podatki, preneseni v skladu s tem sporazumom, še naprej varujejo v skladu z njegovimi določbami in se na podlagi zaprosila
vrnejo pogodbenici izvora.

(1) This Agreement shall enter into force on the first dayof the second month from the date of receipt of the latest written notification by which the Parties have informed each other,through diplomatic channels, that their internal legal requirements necessary for its entry into force have been fulfilled.
(2) This Agreement may be amended by mutual writtenconsent of the Parties. Amendments shall enter into force inaccordance with paragraph 1 of this Article.
(3) This Agreement is concluded for an indefinite period oftime. Either Party may denounce this Agreement by giving theother Party notice in writing through diplomatic channels. In thatcase, this Agreement shall terminate six months from the dateon which the other Party has received the denunciation notice.
(4) In case of termination of this Agreement, all Classified
Information transferred pursuant to this Agreement shall continue to be protected in accordance with the provisions set forth
herein and, upon request, returned to the Originating Party.

V potrditev tega sta podpisana, ki sta bila za to pravilno
pooblaščena, podpisala ta sporazum.

In witness whereof the undersigned, being duly authorised thereto, have signed this Agreement.

Sklenjeno v Beogradu, dne 2. oktobra 2013 v dveh izvirnikih v slovenskem, srbskem in angleškem jeziku, pri čemer so
vsa besedila enako verodostojna. Pri različni razlagi prevlada
angleško besedilo.

Done in Belgrade on 2 October 2013 in two originals in
the Slovenian, Serbian and English languages, all texts being
equally authentic. In case of any divergence of interpretation,
the English text shall prevail.

Za Vlado
Republike Slovenije
Boris Mohar l.r.

Za Vlado
Republike Srbije
Goran Matić l.r.

For the Governmentof the Republic of Slovenia
Boris Mohar (s)For the Governmentof the Republic of Serbia
Goran Matić (s)3. členZa izvajanje sporazuma skrbi Urad Vlade Republike Slovenije za varovanje tajnih podatkov.
4. členTa zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 040-05/12-15/12
Ljubljana, dne 28. aprila 2014
EPA 633-VIDržavni zbor
Republike Slovenije
Janko Veber l.r.
PredsednikŠt. 6 / 26. 5. 2014 / Stran 147

Uradni list Republike Slovenije – Mednarodne pogodbe
26.

Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Svetom ministrov Bosne in Hercegovine
o izmenjavi in medsebojnem varovanju tajnih podatkov (BBHIMVTP)

Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam

UKAZ
o razglasitvi Zakona o ratifikaciji Sporazuma med Vlado Republike Slovenije in Svetom ministrov
Bosne in Hercegovine o izmenjavi in medsebojnem varovanju tajnih podatkov (BBHIMVTP)
Razglašam Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Svetom ministrov Bosne in Hercegovine oizmenjavi in medsebojnem varovanju tajnih podatkov (BBHIMVTP), ki ga je sprejel Državni zbor Republike Slovenije na seji dne
28. aprila 2014.
Št. 003-02-4/2014-23
Ljubljana, dne 6. maja 2014
Borut Pahor l.r.
Predsednik
Republike SlovenijeZAKONO RATIFIKACIJI SPORAZUMA MED VLADO REPUBLIKE SLOVENIJE IN SVETOM MINISTROV BOSNE
IN HERCEGOVINE O IZMENJAVI IN MEDSEBOJNEM VAROVANJU TAJNIH PODATKOV (BBHIMVTP)
1. členRatificira se Sporazum med Vlado Republike Slovenije in Svetom ministrov Bosne in Hercegovine o izmenjavi in medsebojnem varovanju tajnih podatkov, sklenjen 7. oktobra 2013 v Sarajevu.
2. členBesedilo sporazuma se v izvirniku v slovenskem in angleškem jeziku glasi1:

SPORAZUM
MED VLADO REPUBLIKE SLOVENIJE
IN SVETOM MINISTROVBOSNE IN HERCEGOVINE O IZMENJAVIIN MEDSEBOJNEM VAROVANJUTAJNIH PODATKOVAGREEMENTBETWEEN THE GOVERNMENTOF THE REPUBLIC OF SLOVENIAAND THE COUNCIL OF MINISTERS OF BOSNIAAND HERZEGOVINA ON THE EXCHANGE
AND MUTUAL PROTECTION
OF CLASSIFIED INFORMATION

Vlada Republike Slovenije in Svet ministrov Bosne in
Hercegovine, v nadaljevanju ''pogodbenika'', sta se

The Government of the Republic of Slovenia and theCouncil of Ministers of Bosnia and Herzegovina hereinafterreferred to as the "Parties",
wishing to ensure the protection of Classified Informationexchanged between the Parties or between public and private
entities under their jurisdiction
have agreed on the following:v želji, da bi zagotovila varovanje tajnih podatkov, izmenjanih med njima ali med javnimi in zasebnimi subjekti v njuni
pristojnosti,
dogovorila:
1. ČLEN

ARTICLE 1

CILJ
Pogodbenika v skladu s svojimi notranjimi zakoni indrugimi predpisi ter ob upoštevanju interesov in varnostidržave sprejmeta vse ustrezne ukrepe, da bi zagotovila
varovanje tajnih podatkov, ki se prenesejo ali nastanejo po
tem sporazumu.

OBJECTIVE
In accordance with their national laws and regulations andin respect of national interests and security both Parties shalltake all appropriate measures to ensure the protection of Classified Information, which is transmitted or generated according
to this Agreement.

2. ČLEN
POMEN IZRAZOV
V tem sporazumu izrazi pomenijo:
tajni podatek: podatek, ki se ne glede na obliko preneseali nastane med pogodbenikoma po notranjih zakonih in drugih predpisih pogodbenika ter v interesu nacionalne varnosti
zahteva varovanje pred nepooblaščenim razkritjem ali drugimogrožanjem ter ga je pogodbenik za takega določil in ustrezno
označil;

ARTICLE 2
DEFINITIONS
For the purposes of this Agreement these terms mean
the following:
Classified Information: Any information, regardless of
its form, which is transmitted or generated between the Parties
under the national laws and regulations of either Party andrequires in the interests of national security protection against
unauthorised disclosure or other compromise and is designatedas such and marked appropriately by a Party.

1 Jezikovne različice v uradnih jezikih Bosne in Hercegovine (bosanskem, hrvaškem in srbskem) so na vpogled v Sektorju za mednarodno pravo MZZ.

Stran 148 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe

pogodbenik izvora: pogodbenik, vključno z javnimi ali
zasebnimi subjekti v njegovi pristojnosti, ki daje tajne podatke
pogodbeniku prejemniku;
pogodbenik prejemnik: pogodbenik, vključno z javnimi
ali zasebnimi subjekti v njegovi pristojnosti, ki prejema tajne
podatke od pogodbenika izvora;
potreba po seznanitvi: načelo, po katerem se posamezniku lahko dovoli dostop do tajnih podatkov le za opravljanje
njegovih uradnih dolžnosti ali nalog;
dovoljenje za dostop do tajnih podatkov: odločitev po
varnostnem preverjanju osebe v skladu z notranjimi zakoni indrugimi predpisi, na podlagi katere je posameznik pooblaščen
za dostop do tajnih podatkov stopnje tajnosti, ki je navedena
na dovoljenju, in za ravnanje z njimi;
varnostno dovoljenje organizacije: odločitev po varnostnem preverjanju, da izvajalec, ki je pravna oseba, izpolnjuje
pogoje za ravnanje s tajnimi podatki v skladu z notranjimi zakoni in drugimi predpisi pogodbenika;
izvajalec: posameznik ali pravna oseba s sposobnostjo
za sklepanje pogodb;
pogodba s tajnimi podatki: pogodba ali podpogodba,
vključno s pogajanji pred sklenitvijo pogodbe, ki vsebuje tajne
podatke ali vključuje dostop do njih;
tretja stran: država, vključno z javnimi ali zasebnimi
subjekti v njeni pristojnosti, ali mednarodna organizacija, ki ni
pogodbenica tega sporazuma.

Originating Party: The Party, including any public or
private entities under its jurisdiction, which releases Classified
Information to the Recipient Party.
Recipient Party: The Party, including any public or private entities under its jurisdiction, which receives Classified
Information from the Originating Party.
Need-to-Know: A principle by which access to Classified
Information may be granted to an individual only in connection
with his/her official duties or tasks.
Personnel Security Clearance: A determination following a vetting procedure in accordance with the national laws
and regulations, on the basis of which an individual is authorised to have access to and to handle Classified Information up
to the level defined in the clearance.
Facility Security Clearance: A determination following
a vetting procedure certifying that a contractor which is a legal
entity fulfils the conditions of handling Classified Informationin accordance with the national lows and regulations of one of
the Parties.
Contractor: An individual or a legal entity possessing thecapacity to conclude contracts.
Classified Contract: A contract or a subcontract, including pre-contractual negotiations, which contains Classified
Information or involves access to it.
Third Party: A state, including any public or private entities under its jurisdiction, or an international organisation thatis not a Party to this Agreement.

3. ČLEN

ARTICLE 3

PRISTOJNI VARNOSTNI ORGANICOMPETENT SECURITY AUTHORITIES(1) Nacionalna varnostna organa, ki sta ju pogodbenika
imenovala za odgovorna za splošno izvajanje tega sporazuma
in ustrezen nadzor nad vsemi njegovimi vidiki, sta:v Republiki Sloveniji:
Urad Vlade Republike Slovenije za varovanje tajnih podatkov,(1) The National Security Authorities designated by theParties as responsible for the general implementation and therelevant controls of all aspects of this Agreement are:In the Republic of Slovenia:
Urad Vlade Republike Slovenije za varovanje tajnih podatkov (Government Office for the Protection of Classified
Information);
In Bosnia and Herzegovina:
Ministarstvo sigurnosti Bosne i Hercegovine (Ministry of
Security of Bosnia and Herzegovina),
Sektor za zaštitu tajnih podataka – Državni sigurnosni
organ (Sector for protection of Classified Information – National
Security Authority).
(2) The National Security Authorities shall notify eachother of any other Competent Security Authorities that are responsible for the implementation of this Agreement.
(3) The Parties shall inform each other through diplomaticchannels of any subsequent changes of the National Security
Authorities.

v Bosni in Hercegovini:
Ministarstvo sigurnosti Bosne i Hercegovine (Ministrstvo
za varnost Bosne in Hercegovine),
Sektor za zaštitu tajnih podataka – Državni sigurnosni
organ (Sektor za zaščito tajnih podatkov – Nacionalni varnostni
organ).
(2) Nacionalna varnostna organa se uradno obveščata odrugih pristojnih varnostnih organih, odgovornih za izvajanje
tega sporazuma.
(3) Pogodbenika se po diplomatski poti obveščata o vsehpoznejših spremembah nacionalnih varnostnih organov.
4. ČLEN

ARTICLE 4

STOPNJE TAJNOSTISECURITY CLASSIFICATIONS(1) Tajni podatki, dani na podlagi tega sporazuma, so
označeni z ustrezno stopnjo tajnosti v skladu z notranjimi zakoni in drugimi predpisi pogodbenikov.

(1) Classified Information released under this Agreement
shall be marked with the appropriate security classificationlevel in accordance with the national laws and regulations of
the Parties.
(2) The following national security classification markings
are equivalent:(2) Enakovredne oznake stopnje tajnosti so:

Republika
Slovenija
STROGO TAJNOTAJNOZAUPNOINTERNO

Bosna
in Hercegovina
VRLO TAJNOTAJNO
POVJERLJIVO
INTERNO

Angleški
prevodTOP SECRETSECRET
CONFIDENTIAL
RESTRICTED

Republicof Slovenia
STROGO TAJNOTAJNOZAUPNOINTERNO

Bosniaand Herzegovina
VRLO TAJNOTAJNO
POVJERLJIVO
INTERNO

Englishtranslation
TOP SECRETSECRET
CONFIDENTIAL
RESTRICTEDUradni list Republike Slovenije – Mednarodne pogodbeŠt. 6 / 26. 5. 2014 / Stran 149

5. ČLEN

ARTICLE 5

DOSTOP DO TAJNIH PODATKOVACCESS TO CLASSIFIED INFORMATION(1) Dostop do tajnih podatkov je dovoljen samo tistim
posameznikom, ki imajo potrebo po seznanitvi, so bili poučeni
o ravnanju s tajnimi podatki in njihovem varovanju ter so za topravilno pooblaščeni v skladu z notranjimi zakoni in drugimi
predpisi.
(2) Pogodbenika medsebojno priznavata dovoljenja za
dostop do tajnih podatkov in varnostna dovoljenja organizacij.
Pri tem se uporablja drugi odstavek 4. člena.

(1) Access to Classified Information shall be allowed only
to those individuals with a Need-to-Know, who have beenbriefed on handling and protection of Classified Information
and who have been duly authorised in accordance with nationallaws and regulations.
(2) The Parties shall mutually recognise their Personnel
and Facility Security Clearances. Paragraph 2 of Article 4 shallapply accordingly.

6. ČLEN

ARTICLE 6VAROVANJE TAJNIH PODATKOVPROTECTION OF CLASSIFIED INFORMATION(1) Pogodbenika zagotavljata tajnim podatkom iz tegasporazuma enako varovanje kot svojim tajnim podatkom enakovredne stopnje tajnosti.

(1) The Parties shall afford to Classified Information referred to in this Agreement the same protection as to their own
Classified Information of the corresponding security classification level.
(2) The Competent Security Authority of the Originating
Party shall:a) ensure that the Classified Information is marked with anappropriate security classification marking in accordance with
its national laws and regulations, andb) inform the Recipient Party of any conditions of releaseor limitations on the use of the Classified Information and of any
subsequent changes in the security classification.
(3) The Competent Security Authority of the Recipient
Party shall:a) ensure that the Classified Information is marked withan equivalent security classification marking in accordance with
Paragraph 2 of Article 4, andb) ensure that the security classification level is notchanged unless authorized in writing by the Originating Party.
(4) Each Party shall ensure that appropriate measures are
implemented for the protection of Classified Information processed, stored or transmitted in communication and information systems. Such measures shall ensure the confidentiality,
integrity, availability and, where applicable, non-repudiation andauthenticity of Classified Information as well as an appropriate
level of accountability and traceability of actions in relation tothat information.

(2) Pristojni varnostni organ pogodbenika izvora:a) zagotovi, da so tajni podatki označeni z ustrezno oznako stopnje tajnosti v skladu z njegovimi notranjimi zakoni indrugimi predpisi, terb) obvesti pogodbenika prejemnika o vseh pogojih za
dajanje tajnih podatkov ali omejitvah njihove uporabe ter o vsehpoznejših spremembah stopnje tajnosti.
(3) Pristojni varnostni organ pogodbenika prejemnika:a) zagotovi, da so tajni podatki označeni z enakovrednimi oznakami stopnje tajnosti v skladu z drugim odstavkom
4. člena, inb) zagotovi, da se stopnja tajnosti ne spremeni, razen s
pisnim dovoljenjem pogodbenika izvora.
(4) Pogodbenik zagotovi, da se izvajajo ustrezni ukrepi
za varovanje tajnih podatkov, ki se obdelujejo, hranijo ali prenašajo v informacijsko-komunikacijskih sistemih. S temi ukrepi
se zagotovijo zaupnost, celovitost, razpoložljivost, in kadar je
primerno, nezatajljivost in verodostojnost tajnih podatkov ter
ustrezna raven odgovornosti in sledljivosti dejanj, povezanihs takimi podatki.
7. ČLEN

ARTICLE 7

OMEJITEV UPORABE TAJNIH PODATKOVRESTRICTION OF USE OF CLASSIFIED INFORMATION(1) Pogodbenik prejemnik tajne podatke uporabi izključno
za namen, za katerega so mu bili dani, in z omejitvami, ki jih je
navedel pogodbenik izvora.
(2) Pogodbenik prejemnik ne daje tajnih podatkov tretji
strani brez pisnega soglasja pogodbenika izvora.

(1) The Recipient Party shall use Classified Information
only for the purpose for which it has been released and within
the limitations stated by the Originating Party.
(2) The Recipient Party shall not release Classified Information to a Third Party without a written consent of theOriginating Party.

8. ČLEN

ARTICLE 8

PRENOS TAJNIH PODATKOVTRANSMISSION OF CLASSIFIED INFORMATION(1) Prenos tajnih podatkov med pogodbenikoma poteka
po diplomatski poti ali drugih varnih poteh, ki jih obojestransko
odobrita njuna nacionalna varnostna organa v skladu z notranjimi zakoni in drugimi predpisi.
(2) Prenos tajnih podatkov stopnje INTERNO lahko poteka tudi po pošti ali prek druge dostavne službe v skladu z
notranjimi zakoni in drugimi predpisi.

(1) Classified Information shall be transmitted between
the Parties through diplomatic channels or through other secure channels mutually approved by their National Security Authorities in accordance with the national laws and regulations.
(2) Information classified as RESTRICTED may be transmitted also by post or another delivery service in accordancewith the national laws and regulations.

9. ČLEN

ARTICLE 9RAZMNOŽEVANJE, PREVAJANJE
IN UNIČEVANJE TAJNIH PODATKOVREPRODUCTION, TRANSLATION AND DESTRUCTION
OF CLASSIFIED INFORMATION(1) Vsi izvodi in prevodi imajo ustrezno oznako stopnje
tajnosti ter se varujejo kot tajni podatki izvirnika. Prevodi inštevilo izvodov so omejeni na najmanjšo količino, ki je potrebna
za uradne namene.

(1) All reproductions and translations shall bear appropriate security classification markings and they shall be protected
as the original Classified Information. The translations andthe number of reproductions shall be limited to the minimum
required for an official purpose.

Stran 150 / Št. 6 / 26. 5. 2014

(2) Vsak prevod se označi s stopnjo tajnosti izvirnika in
mora imeti v jeziku prevoda ustrezno navedbo, da vsebuje
tajne podatke pogodbenika izvora.
(3) Tajni podatki izvirnika in prevoda stopnje STROGOTAJNO se razmnožujejo izključno s pisnim dovoljenjem pogodbenika izvora.
(4) Tajni podatki stopnje STROGO TAJNO se ne smejo
uničiti. Ko niso več potrebni, se vrnejo pogodbeniku izvora.
(5) Tajne podatke stopnje TAJNO ali nižje stopnje pogodbenik prejemnik, ko jih ne potrebuje več, uniči v skladu s svojimi
notranjimi zakoni in drugimi predpisi.
(6) Če v kriznih razmerah tajnih podatkov, ki se prenesejo
ali nastanejo po tem sporazumu, ni mogoče varovati ali vrniti,
se takoj uničijo. O njihovem uničenju pogodbenik prejemnik čim
prej obvesti nacionalni varnostni organ pogodbenika izvora.

Uradni list Republike Slovenije – Mednarodne pogodbe(2) All translations shall be marked with the original security classification marking and shall contain a suitable annotation, in the language of translation, indicating that they contain
Classified Information of the Originating Party.
(3) Classified Information marked TOP SECRET, bothoriginal and translation, shall be reproduced only upon thewritten permission of the Originating Party.
(4) Classified Information marked TOP SECRET shall not
be destroyed. It shall be returned to the Originating Party after
it is no longer considered necessary.
(5) Information classified as SECRET or below shall be
destroyed by the Recipient Party in accordance with its nationallaws and regulations after it is no longer considered necessary.
(6) In crisis situation in which it is impossible to protect orreturn Classified Information transmitted or generated under
this Agreement, the Classified Information shall be destroyed
immediately. The Recipient Party shall inform the National Security Authority of the Originating Party about this destruction
as soon as possible.

10. ČLEN

ARTICLE 10

POGODBE S TAJNIMI PODATKI

CLASSIFIED CONTRACTS(1) Preden se tajni podatki v zvezi s pogodbo s tajnimi podatki dajo izvajalcem, podizvajalcem ali morebitnim izvajalcem,
nacionalni varnostni organ pogodbenika prejemnika:(1) Before providing Classified Information related to a
Classified Contract to contractors, sub-contractors or prospective contractor, the National Security Authority of the Recipient
Party shall:a) ensure that such contractor, subcontractor or prospective contractor and its facilities have the capability to protect the
information adequately;b) grant to the facility an appropriate Facility Security
Clearance;c) grant an appropriate level of Personnel Security Clearance to persons who perform functions which require accessto the Classified Information.
(2) The Recipient Party shall ensure that all persons having access to the Classified Information are informed of their
responsibilities and obligations to protect the information inaccordance with the appropriate laws and regulations.
(3) National Security Authority of the Originating Party
may request that a security inspection is carried out at a facility
to ensure continuing compliance with security standards in accordance with the national laws and regulations.
(4) A Classified Contract shall contain provisions on the
security requirements and on the classification of each aspect
or element of the Classified Contract. A copy of such document
shall be submitted to the National Security Authorities of theParties.

a) zagotovi, da so izvajalec, podizvajalec ali morebitni
izvajalec in njihove organizacije zmožni podatke ustrezno varovati;b) izda organizaciji ustrezno varnostno dovoljenje;c) izda ustrezno dovoljenje za dostop do tajnih podatkov
osebam, ki opravljajo naloge, pri katerih je potreben dostop do
tajnih podatkov.
(2) Pogodbenik prejemnik zagotovi, da so vse osebe,
ki imajo dostop do tajnih podatkov, obveščene o svoji odgovornosti in obveznosti glede varovanja podatkov v skladu z
ustreznimi zakoni in drugimi predpisi.
(3) Nacionalni varnostni organ pogodbenika izvora lahko
zahteva inšpekcijski pregled organizacije, da se zagotovi stalno izpolnjevanje varnostnih standardov v skladu z notranjimi
zakoni in drugimi predpisi.
(4) Pogodba s tajnimi podatki vsebuje določbe o varnostnih zahtevah in stopnji tajnosti vsakega njenega vidika ali dela.
Izvod takega dokumenta se predloži nacionalnima varnostnimaorganoma pogodbenikov.
11. ČLEN

ARTICLE 11

OBISKIVISITS(1) Obiski, pri katerih je potreben dostop do tajnih podatkov, se odobrijo na podlagi predhodnega dovoljenja nacionalnega varnostnega organa pogodbenika gostitelja.
(2) Zaprosilo za obisk se predloži ustreznemu nacionalnemu varnostnemu organu vsaj 20 dni pred začetkom obiska.
Zaprosilo za obisk vsebuje te podatke, ki se uporabljajo izključno za namen obiska:(1) Visits necessitating access to Classified Information
shall be subject to prior permission of the National Security
Authority of the host Party.
(2) A request for visit shall be submitted to the relevant
National Security Authority at least 20 days prior to the commencement of the visit. The request for the visit shall include
the following data that shall be used for the purpose of thevisit only:a) the visitor's name, date and place of birth, citizenshipand identification card/passport number;b) the visitor's position, with a specification of the employer which the visitor represents;c) a specification of the project in which the visitor participates;d) the validity and level of the visitor's Personnel Security
Clearance, if required;e) the name, address, phone and fax number, e-mail andpoint of contact of the facility to be visited;a) ime in priimek obiskovalca, datum in kraj rojstva, državljanstvo in številko osebne izkaznice ali potnega lista;b) položaj obiskovalca s podatki o delodajalcu, ki ga obiskovalec zastopa;c) podatke o projektu, pri katerem obiskovalec sodeluje;d) veljavnost in stopnjo tajnosti obiskovalčevega dovoljenja za dostop do tajnih podatkov, če je potrebno;e) ime, naslov, telefonsko številko, številko telefaksa, elektronski naslov organizacije, v kateri bo obisk, in osebo za stikev tej organizaciji;

Uradni list Republike Slovenije – Mednarodne pogodbef) namen obiska, vključno z najvišjo stopnjo tajnosti obravnavanih tajnih podatkov;g) datum in trajanje obiska. Pri večkratnih obiskih se navede celotno obdobje, v katerem bodo potekali;h) datum in podpis nacionalnega varnostnega organa
pošiljatelja.
(3) V nujnih primerih se lahko nacionalna varnostna organa dogovorita o krajšem obdobju za predložitev zaprosila
za obisk.
(4) Nacionalna varnostna organa se lahko dogovorita oseznamu obiskovalcev, ki imajo pravico do večkratnih obiskov.
Seznam velja za začetno obdobje, ki ni daljše od 12 mesecev
in se lahko podaljša za največ 12 mesecev. Zaprosilo za večkratne obiske se predloži v skladu z drugim odstavkom tegačlena. Ko je seznam potrjen, se lahko sodelujoče organizacijeo obiskih dogovarjajo neposredno.
(5) Pogodbenik zagotavlja varstvo osebnih podatkov obiskovalcev v skladu z notranjimi zakoni in drugimi predpisi.
(6) Vsi tajni podatki, ki jih dobi obiskovalec, veljajo za
tajne podatke po tem sporazumu.

Št. 6 / 26. 5. 2014 / Stran 151f) the purpose of the visit, including the highest security
classification level of Classified Information to be involved;g) the date and duration of the visit. In case of recurring
visits the total period covered by the visits shall be stated;h) the date and signature of the sending National Security
Authority.
(3) In urgent cases, the National Security Authorities canagree on a shorter period for the submission of the request
for visit.
(4) The National Security Authorities may agree on a listof visitors entitled to recurring visits. The list shall be valid for
an initial period not exceeding 12 months and may be extended
for a further period of time not exceeding 12 months. A request
for recurring visits shall be submitted in accordance with Paragraph 2 of this Article. Once the list has been approved, visits
may be arranged directly between the facilities involved.
(5) Each Party shall guarantee the protection of personal
data of the visitors in accordance with the national laws andregulations.
(6) Any Classified Information acquired by a visitor shallbe considered as Classified Information under this Agreement.

12. ČLEN

ARTICLE 12

SODELOVANJE PRI VAROVANJU TAJNOSTISECURITY CO-OPERATION(1) Zaradi doseganja in ohranjanja primerljivih varnostnih
standardov nacionalna varnostna organa na podlagi zaprosila
drug drugemu zagotovita podatke o svojih nacionalnih varnostnih standardih, postopkih in praksah za varovanje tajnih
podatkov. V ta namen se lahko nacionalna varnostna organa
obiskujeta.
(2) Pristojna varnostna organa se obveščata o izjemnih
varnostnih tveganjih, ki lahko ogrozijo dane tajne podatke.

(1) In order to achieve and maintain comparable standards of security, the National Security Authorities shall, on request, provide each other with information about their national
security standards, procedures and practices for the protectionof Classified Information. To this aim the National Security Authorities may visit each other.
(2) The Competent Security Authorities shall inform eachother of exceptional security risks that may endanger the released Classified Information.
(3) On request, the National Security Authorities shall assist each other in carrying out security clearance procedures.
(4) The National Security Authorities shall promptly inform
each other about any changes in mutually recognized Personnel and Facility Security Clearances.

(3) Na podlagi zaprosila si nacionalna varnostna organa
pomagata pri izvajanju postopkov varnostnega preverjanja.
(4) Nacionalna varnostna organa se takoj obvestita o vsaki spremembi pri medsebojno priznanih dovoljenjih za dostop
do tajnih podatkov in varnostnih dovoljenjih organizacij.
13. ČLEN

ARTICLE 13

KRŠITEV VAROVANJA TAJNOSTI

BREACH OF SECURITY(1) Ob kršitvi varovanja tajnosti, katere posledica je nepooblaščeno razkritje, odtujitev ali izguba tajnih podatkov, ali
sumu take kršitve nacionalni varnostni organ pogodbenika
prejemnika o tem takoj pisno obvesti nacionalni varnostni organ
pogodbenika izvora.
(2) Pristojni organi pogodbenika prejemnika sprejmejo
vse ustrezne ukrepe v skladu z notranjimi zakoni in drugimi
predpisi, da omejijo posledice kršitve iz prvega odstavka tegačlena in preprečijo nadaljnje kršitve. Na podlagi zaprosila drug
pogodbenik zagotovi ustrezno pomoč; obvesti se o izidu postopkov in ukrepih, sprejetih zaradi kršitve.

(1) In case of a security breach resulting in unauthorised
disclosure, misappropriation or loss of Classified Informationor suspicion of such a breach, the National Security Authorityof the Recipient Party shall immediately inform the National
Security Authority of the Originating Party thereof in writing.
(2) The appropriate authorities of the Recipient Party shallundertake all appropriate measures in accordance with the national laws and regulations so as to limit the consequences of thebreach referred to in Paragraph 1 of this Article and to prevent
further breaches. On request, the other Party shall provide appropriate assistance; it shall be informed of the outcome of theproceedings and the measures undertaken due to the breach.
(3) When the breach of security has occurred in a Third
Party, the National Security Authority of the sending Party
shall take the actions referred to in paragraph 2 of this Article
without delay.

(3) Ob kršitvi varovanja tajnosti v tretji strani nacionalni
varnostni organ pogodbenika pošiljatelja nemudoma sprejme
ukrepe iz drugega odstavka tega člena.
14. ČLEN

ARTICLE 14

STROŠKI

EXPENSES

Vsak pogodbenik krije svoje stroške, ki nastanejo pri
izvajanju tega sporazuma.

Each Party shall bear its own expenses incurred in thecourse of implementation of this Agreement.

15. člen

Article 15

REŠEVANJE SPOROVSETTLEMENT OF DISPUTES

Spore zaradi razlage ali uporabe tega sporazuma pogodbenika rešujeta z medsebojnimi posvetovanji in pogajanji ter
jih ne predložita v reševanje mednarodnemu sodišču ali tretji
strani.

Any dispute regarding the interpretation or applicationof this Agreement shall be settled by consultations and negotiations between the Parties and shall not be referred to any
international tribunal or Third Party for settlement.

Stran 152 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe

16. člen

Article 16KONČNE DOLOČBE

FINAL PROVISIONS(1) Sporazum začne veljati prvi dan drugega meseca po
prejemu zadnjega uradnega obvestila, s katerim se pogodbenika po diplomatski poti obvestita, da so izpolnjene njune
notranjepravne zahteve, potrebne za začetek veljavnosti tegasporazuma.
(2) Sporazum se lahko spremeni z medsebojnim pisnim
soglasjem pogodbenikov. Spremembe začnejo veljati v skladu
s prvim odstavkom tega člena.
(3) Ta sporazum se sklene za nedoločen čas. Pogodbenik
ga lahko odpove s pisnim obvestilom, ki ga po diplomatski poti
pošlje drugemu pogodbeniku. V tem primeru sporazum preneha veljati šest mesecev po dnevu, ko drug pogodbenik prejme
obvestilo o odpovedi.

(5) Za izvajanje tega sporazuma se lahko sklenejo dogovori o izvajanju.

(1) This Agreement shall enter into force on the first dayof the second month from the date of receipt of the latest notification by which the Parties have informed each other, throughdiplomatic channels, that their internal legal requirements necessary for its entry into force have been fulfilled.
(2) This Agreement may be amended by mutual writtenconsent of the Parties. Amendments shall enter into force inaccordance with paragraph 1 of this Article.
(3) This Agreement is concluded for an indefinite periodof time. Either Party may denounce this Agreement by giving
the other Party notice in writing through diplomatic channels.
In that case, this Agreement shall terminate six months fromthe date on which the other Party has received the denunciation notice.
(4) In case of termination of this Agreement, all Classified Information transferred pursuant to this Agreement shallcontinue to be protected in accordance with the provisions
set forth herein and, upon request, returned to the Originating Party.
(5) Implementing arrangements may be concluded for the
implementation of this Agreement.

V potrditev tega sta podpisana, ki sta bila za to pravilno
pooblaščena, podpisala ta sporazum.

In witness whereof the undersigned, being duly authorised thereto, have signed this Agreement.

Sklenjeno v Sarajevu, 7. oktobra 2013 v dveh izvirnikih
v slovenskem jeziku, uradnih jezikih Bosne in Hercegovine(bosanskem, hrvaškem in srbskem) ter angleškem jeziku, pričemer so vsa besedila enako verodostojna. Pri različni razlagi
prevlada angleško besedilo.

Done in Sarajevo on 7 October 2013 in two originals in
the Slovenian, official languages of Bosnia and Herzegovina(Bosnian, Croatian, Serbian) and English languages, all texts
being equally authentic. In case of any divergence of interpretation, the English text shall prevail.

(4) Ob prenehanju veljavnosti tega sporazuma se vsi tajni
podatki, preneseni v skladu s tem sporazumom, še naprej varujejo v skladu z njegovimi določbami in se na podlagi zaprosila
vrnejo pogodbeniku izvora.

Za Vlado
Republike Slovenije
Boris Mohar l.r.

Za Svet ministrov
Bosne in Hercegovine
Mate Miletić l.r.

For the Governmentof the Republic of Slovenia
Boris Mohar (s)For the Council of Ministersof Bosnia and Herzegovina
Mate Miletić (s)3. členZa izvajanje sporazuma skrbi Urad Vlade Republike Slovenije za varovanje tajnih podatkov.
4. členTa zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 040-05/13-3/11
Ljubljana, dne 28. aprila 2014
EPA 999-VI
Državni zbor
Republike Slovenije
Janko Veber l.r.
PredsednikŠt. 6 / 26. 5. 2014 / Stran 153

Uradni list Republike Slovenije – Mednarodne pogodbe
27.

Zakon o ratifikaciji Protokola o spremembah konvencije med Republiko Slovenijo in Velikim vojvodstvom
Luksemburg o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja (BLUIDO-A)

Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam

UKAZ
o razglasitvi Zakona o ratifikaciji Protokola o spremembah Konvencije med Republiko Slovenijo
in Velikim vojvodstvom Luksemburg o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka
in premoženja (BLUIDO-A)
Razglašam Zakon o ratifikaciji Protokola o spremembah Konvencije med Republiko Slovenijo in Velikim vojvodstvom Luksemburg o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja (BLUIDO-A), ki ga je sprejel Državni zbor
Republike Slovenije na seji dne 28. aprila 2014.
Št. 003-02-4/2014-21
Ljubljana, dne 6. maja 2014
Borut Pahor l.r.
Predsednik
Republike SlovenijeZAKONO RATIFIKACIJI PROTOKOLA O SPREMEMBAH KONVENCIJE MED REPUBLIKO SLOVENIJOIN VELIKIM VOJVODSTVOM LUKSEMBURG O IZOGIBANJU DVOJNEGA OBDAVČEVANJAV ZVEZI Z DAVKI OD DOHODKA IN PREMOŽENJA (BLUIDO-A)
1. členRatificira se Protokol o spremembah Konvencije med Republiko Slovenijo in Velikim vojvodstvom Luksemburg o izogibanju
dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja, podpisane v Ljubljani 2. aprila 2001, podpisan v Luxembourgu
20. junija 2013.
2. členProtokol se v izvirniku v slovenskem in angleškem jeziku glasi1:

PROTOKOLO SPREMEMBAH KONVENCIJE MED
REPUBLIKO SLOVENIJO IN VELIKIMVOJVODSTVOM LUKSEMBURG O IZOGIBANJUDVOJNEGA OBDAVČEVANJA V ZVEZI Z DAVKIOD DOHODKA IN PREMOŽENJA, PODPISANEV LJUBLJANI 2. APRILA 2001

PROTOCOL
TO AMEND THE CONVENTION BETWEEN
THE REPUBLIC OF SLOVENIAAND THE GRAND DUCHY OF LUXEMBOURG
FOR THE AVOIDANCE OF DOUBLE TAXATIONWITH RESPECT TO TAXES ON INCOME AND
ON CAPITAL, SIGNED AT LJUBLJANAON 2 APRIL 2001

Republika Slovenija in Veliko vojvodstvo Luksemburg
sta sev želji, da bi sklenila Protokol o spremembah Konvencije
med Republiko Slovenijo in Velikim vojvodstvom Luksemburg oizogibanju dvojnega obdavčevanja v zvezi z davki od dohodka
in premoženja, podpisane v Ljubljani 2. aprila 2001 (v nadaljevanju: »konvencija«),sporazumela:

The Republic of Slovenia and the Grand Duchy of Luxembourg
Desiring to conclude a Protocol to amend the Convention between the Republic of Slovenia and the Grand Duchy of
Luxembourg for the avoidance of double taxation with respect
to taxes on income and on capital, signed at Ljubljana on 2 April
2001, (hereinafter referred to as “the Convention”),
Have agreed as follows:

1. ČLEN27. člen konvencije (IZMENJAVA INFORMACIJ) se črtain nadomesti s tem členom:

ARTICLE 1
Article 27 (EXCHANGE OF INFORMATION) of the Convention shall be deleted and replaced by the following:

1 Besedilo protokola v francoskem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanje zadeve.

Stran 154 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe»27. ČLEN

“Article 27

IZMENJAVA INFORMACIJEXCHANGE OF INFORMATION

1. Pristojna organa držav pogodbenic si izmenjavata informacije, ki so predvidoma pomembne za izvajanje določb tekonvencije ali za izvajanje ali uveljavljanje domače zakonodaje
glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav
pogodbenic ali njunih političnih enot ali lokalnih oblasti, čeobdavčevanje na njeni podlagi ni v nasprotju s konvencijo.
Izmenjava informacij ni omejena s 1. in 2. členom.

1. The competent authorities of the Contracting Statesshall exchange such information as is foreseeably relevant
for carrying out the provisions of this Convention or to theadministration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of
the Contracting States, or of their political subdivisions or local
authorities, insofar as the taxation thereunder is not contrary to
the Convention. The exchange of information is not restricted
by Articles 1 and 2.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manneras information obtained under the domestic laws of that Stateand shall be disclosed only to persons or authorities (including
courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respectof, the determination of appeals in relation to the taxes referred
to in paragraph 1, or the oversight of the above. Such persons
or authorities shall use the information only for such purposes.
They may disclose the information in public court proceedings
or in judicial decisions.
3. In no case shall the provisions of paragraphs 1 and
2 be construed so as to impose on a Contracting State theobligation:a) to carry out administrative measures at variance withthe laws and administrative practice of that or of the other
Contracting State;b) to supply information which is not obtainable under thelaws or in the normal course of the administration of that or of
the other Contracting State;c) to supply information which would disclose any trade,business, industrial, commercial or professional secret or trade
process, or information the disclosure of which would be contrary to public policy (ordre public).
4. If information is requested by a Contracting State inaccordance with this Article, the other Contracting State shalluse its information gathering measures to obtain the requested
information, even though that other State may not need suchinformation for its own tax purposes. The obligation containedin the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed topermit a Contracting State to decline to supply information
solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, otherfinancial institution, nominee or person acting in an agency ora fiduciary capacity or because it relates to ownership interests
in a person.”

2. Vsaka informacija, ki jo država pogodbenica prejme
po prvem odstavku, se obravnava kot tajnost enako kakor
informacije, pridobljene po domači zakonodaji te države, inse razkrije samo osebam ali organom (vključno s sodišči
in upravnimi organi), udeleženim pri odmeri ali pobiranju
davkov, izterjavi ali pregonu, odločanju o pritožbah glede
davkov iz prvega odstavka ali pri nadzoru nad omenjenim.
Te osebe ali organi uporabljajo informacije samo v te namene. Informacije lahko razkrijejo v javnih sodnih postopkih ali
sodnih odločbah.
3. Določbe prvega in drugega odstavka se v nobenem
primeru ne razlagajo, kakor da nalagajo državi pogodbenici
obveznost, da:a) izvaja upravne ukrepe, ki niso v skladu z zakonodajo in
upravno prakso te ali druge države pogodbenice;b) predloži informacije, ki jih ni mogoče dobiti po zakonodaji ali običajni upravni poti te ali druge države pogodbenice;c) predloži informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost
ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v
nasprotju z javnim redom.
4. Če država pogodbenica zaprosi za informacije v skladu
s tem členom, druga država pogodbenica sprejme ukrepe za
pridobitev zaprošenih informacij, tudi če jih ta druga država
morda ne potrebuje za svoje davčne namene. Za obveznost
iz prejšnjega stavka veljajo omejitve iz tretjega odstavka, toda
te se v nobenem primeru ne razlagajo tako, kakor da država
pogodbenica lahko zavrne predložitev informacij samo zato,
ker sama zanje nima interesa.
5. V nobenem primeru se določbe tretjega odstavka ne
razlagajo tako, da lahko država pogodbenica zavrne predložitev informacij samo zato, ker jih hrani banka, druga finančna
institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali
fiduciar, ali zato, ker so povezane z lastniškimi deleži v nekiosebi.«
2. ČLEN
Konvenciji se doda protokol, ki se glasi:

ARTICLE 2
An Additional Protocol is added to the Convention whichreads as follows:»Dodatni protokol h konvenciji“Additional Protocol to the Convention

Ob podpisu protokola o spremembah konvencije sta se
obe strani sporazumeli o teh določbah, ki so sestavni delkonvencije:v zvezi s 27. členom:
1. Razume se, da pristojni organ zaprošene države na zaprosilo pristojnega organa države prosilke predloži informacije
za namene iz 27. člena.

At the moment of the signing of the Protocol amending
the Convention, both sides have agreed upon the following
provisions, which shall form an integral part of the Convention:
With reference to Article 27:
1. It is understood that the competent authority of therequested State shall provide upon request by the competentauthority of the requesting State information for the purposes
referred to in Article 27.
2. The competent authority of the requesting State shallprovide the following information to the competent authority of
the requested State when making a request for information under the Convention to demonstrate the foreseeable relevanceof the information to the request:

2. Kadar pristojni organ države prosilke zaprosi za informacije po konvenciji, predloži pristojnemu organu zaprošenedržave informacije, s katerimi dokaže njihovo predvideno pomembnost glede na zaprosilo:Št. 6 / 26. 5. 2014 / Stran 155

Uradni list Republike Slovenije – Mednarodne pogodbea) identiteto osebe, ki se obravnava ali preiskuje;b) opis zaprošenih informacij, vključno z njihovo vrsto
in obliko, v kateri jih želi država prosilka prejeti od zaprošenedržave;c) davčni namen, za katerega se zaprosijo informacije;d) razloge za prepričanje, da se zaprošene informacijehranijo v zaprošeni državi oziroma jih oseba pod jurisdikcijo
zaprošene države ima ali so pod njenim nadzorom;e) ime in naslov vsake osebe, za katero verjame, da bi
lahko imela zaprošene informacije, če je znana;f) izjavo, da je država prosilka na svojem ozemlju izkoristila vse načine za pridobitev informacij, razen tistih, ki bi
povzročile prevelike težave.«
3. ČLEN
1. Ta protokol se ratificira v skladu s postopki, ki se uporabljajo v Sloveniji in Luksemburgu. Državi pogodbenici sepo diplomatski poti pisno obvestita, kdaj bodo njuni postopki
končani.

a) the identity of the person under examination or investigation;b) a statement of the information sought including its
nature and the form in which the requesting State wishes toreceive the information from the requested State;c) the tax purpose for which the information is sought;d) grounds for believing that the information requested isheld in the requested State or is in the possession or control ofa person within the jurisdiction of the requested State;e) to the extent known, the name and address of any person believed to be in possession of the requested information;f) a statement that the requesting State has pursued allmeans available in its own territory to obtain the information,
except those that would give rise to disproportionate difficulties.”

2. Protokol začne veljati z dnem prejema zadnjega uradnega obvestila iz prvega odstavka. Določbe tega protokola se
uporabljajo za davčna leta, ki se začnejo 1. januarja ali pozneje
v koledarskem letu, ki sledi letu, v katerem začne veljati ta
protokol.

ARTICLE 3
1. This Protocol shall be subjected to ratification in accordance with the applicable procedures in Slovenia and in
Luxembourg. The Contracting States shall notify each otherin writing, through diplomatic channels, when their respective
applicable procedures have been satisfied.
2. The Protocol shall enter into force on the date of receiptof the latter of the notifications referred to in paragraph 1. The
provisions of this Protocol shall have effect with regard to tax
years beginning on or after 1 January of the calendar year next
following the year of the entry into force of this Protocol.

V DOKAZ NAVEDENEGA sta podpisana, ki sta bila za topravilno pooblaščena, podpisala ta protokol.

IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol.

SKLENJENO v dveh izvirnikih v Luxembourgu 20. junija
2013 v slovenskem, francoskem in angleškem jeziku, pri čemer
so vsa besedila enako verodostojna.

DONE in duplicate at Luxembourg on 20 June 2013, in
the Slovenian, French and English languages, all the texts being equally authentic.

Za
Republiko Slovenijo
Uroš Čufer l.r.

Za
Veliko vojvodstvo Luksemburg
Luc Frieden l.r.

For
the Republic of Slovenia
Uroš Čufer (s)For
the Grand Duchy of Luxembourg
Luc Frieden (s)3. členZa izvajanje protokola skrbi ministrstvo, pristojno za finance.
4. členTa zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 432-01/11-15/14
Ljubljana, dne 28. aprila 2014
EPA 1956-VDržavni zbor
Republike Slovenije
Janko Veber l.r.
Predsednik

Stran 156 / Št. 6 / 26. 5. 2014

28.

Uradni list Republike Slovenije – Mednarodne pogodbe

Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado združenih arabskih emiratov o izogibanju
dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, s protokolom (BAEIDO)Na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdajam

UKAZ
o razglasitvi Zakona o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado združenih
arabskih emiratov o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki
od dohodka, s protokolom (BAEIDO)
Razglašam Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado združenih arabskih emiratov o izogibanju
dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, s protokolom (BAEIDO), ki ga je sprejel Državni
zbor Republike Slovenije na seji dne 28. aprila 2014.
Št. 003-02-4/2014-24
Ljubljana, dne 6. maja 2014
Borut Pahor l.r.
Predsednik
Republike SlovenijeZAKONO RATIFIKACIJI SPORAZUMA MED VLADO REPUBLIKE SLOVENIJE IN VLADO ZDRUŽENIH
ARABSKIH EMIRATOV O IZOGIBANJU DVOJNEGA OBDAVČEVANJA IN PREPREČEVANJU DAVČNIHUTAJ V ZVEZI Z DAVKI OD DOHODKA, S PROTOKOLOM (BAEIDO)
1. členRatificira se Sporazum med Vlado Republike Slovenije in Vlado združenih arabskih emiratov o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, s protokolom, podpisan v Washingtonu 12. oktobra 2013.
2. členSporazum s protokolom se v izvirniku v slovenskem in angleškem jeziku glasi1:

SPORAZUM
MED VLADO REPUBLIKE SLOVENIJE
IN VLADO ZDRUŽENIH ARABSKIH EMIRATOVO IZOGIBANJU DVOJNEGA OBDAVČEVANJAIN PREPREČEVANJU DAVČNIH UTAJV ZVEZI Z DAVKI OD DOHODKA

AGREEMENTBETWEEN THE GOVERNMENTOF THE REPUBLIC OF SLOVENIAAND THE GOVERNMENT OF THE UNITED ARAB
EMIRATES FOR THE AVOIDANCEOF DOUBLE TAXATION AND THE PREVENTION
OF FISCAL EVASION WITH RESPECTTO TAXES ON INCOME

Vlada Republike Slovenije in Vlada Združenih arabskih
emiratov sta se v želji, da bi spodbujali medsebojne gospodarske odnose s sklenitvijo sporazuma o izogibanju dvojnega
obdavčevanja in preprečevanju davčnih utaj v zvezi z davki
od dohodka,

The Government of the Republic of Slovenia and the Government of the United Arab Emirates, desiring to promote theirmutual economic relations through the conclusion between
them of an Agreement for the Avoidance of Double Taxationand the Prevention of Fiscal Evasion with respect to Taxes on
Income,Have agreed as follows:

sporazumeli:
1. ČLEN

ARTICLE 1

OSEBE, ZA KATERE SE UPORABLJA SPORAZUMPERSONS COVEREDTa sporazum se uporablja za osebe, ki so rezidenti ene
ali obeh držav pogodbenic.

This Agreement shall apply to persons who are residents
of one or both of the Contracting States.

2. ČLEN

ARTICLE 2

DAVKI, ZA KATERE SE UPORABLJA SPORAZUMTAXES COVERED

1. Ta sporazum se uporablja za davke od dohodka, ki seuvedejo v imenu države pogodbenice ali njenih političnih enot
ali lokalnih oblasti, ne glede na način njihove uvedbe.

1. This Agreement shall apply to taxes on income imposedon behalf of a Contracting State or of its political subdivisions
or local authorities, irrespective of the manner in which they
are levied.

1 Besedilo sporazuma s protokolom v arabskem jeziku je na vpogled v Sektorju za mednarodno pravo Ministrstva za zunanje zadeve.

Uradni list Republike Slovenije – Mednarodne pogodbe
2. Za davke od dohodka se štejejo vsi davki, uvedeni na
celoten dohodek ali sestavine dohodka, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin ter davki na skupne
zneske mezd ali plač, ki jih plačujejo podjetja.
3. Obstoječi davki, za katere se uporablja sporazum, so
zlasti:a) v Sloveniji:(i) davek od dohodkov pravnih oseb,(ii) dohodnina(v nadaljevanju »slovenski davek«);b) v Združenih arabskih emiratih:(i) davek od dohodka,(ii) davek od dohodka pravnih oseb
(v nadaljevanju »davek Združenih arabskih emiratov«).
4. Sporazum se uporablja tudi za enake ali vsebinsko
podobne davke, ki se po datumu podpisa sporazuma uvedejo
poleg obstoječih davkov ali namesto njih. Pristojna organadržav pogodbenic drug drugega uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.

Št. 6 / 26. 5. 2014 / Stran 157

2. There shall be regarded as taxes on income all taxes
imposed on total income or on elements of income, including
taxes on gains from the alienation of movable or immovable
property and taxes on the total amounts of wages or salaries
paid by enterprises.
3. The existing taxes to which the Agreement shall apply
are in particular:a) in Slovenia:(i) the tax on income of legal persons;(ii) the tax on income of individuals;(hereinafter referred to as »Slovenian tax«);b) in United Arab Emirates:(i) the income tax;(ii) the corporate tax;
(hereinafter referred to as “United Arab Emirates tax”).
4. The Agreement shall apply also to any identical or
substantially similar taxes that are imposed after the date ofsignature of the Agreement in addition to, or in place of, theexisting taxes. The competent authorities of the Contracting
States shall notify each other of any significant changes thathave been made in their taxation laws.

3. ČLEN

ARTICLE 3

SPLOŠNA OPREDELITEV IZRAZOVGENERAL DEFINITIONS

1. V tem sporazumu, razen če sobesedilo ne zahteva
drugače:a) izraz »Slovenija« pomeni Republiko Slovenijo in ko se
uporablja v geografskem pomenu ozemlje Slovenije in tista
morska območja, na katerih lahko Slovenija uresničuje svoje
suverene pravice ali jurisdikcijo v skladu s svojo notranjo zakonodajo in mednarodnim pravom;b) izraz »Združeni arabski emirati«, ko se uporablja v
geografskem pomenu, pomeni ozemlje Združenih arabskih
emiratov pod njihovo suverenostjo in območje zunaj teritorialnihvoda, zračni prostor in podmorska območja, nad katerimi Združeni arabski emirati uresničujejo suverene pravice in jurisdikcijo
v zvezi z vsemi dejavnostmi v njihovih vodah, na morskem dnu,
njegovem podzemlju v zvezi z raziskovanjem ali izkoriščanjem
naravnih virov po njihovem in mednarodnem pravu;c) izraza »država pogodbenica« in »druga država pogodbenica« pomenita Slovenijo ali Združene arabske emirate,kakor zahteva sobesedilo;d) izraz »oseba« vključuje posameznika, družbo in katerokoli drugo telo, ki združuje več oseb;e) izraz »družba« pomeni katero koli korporacijo ali subjekt, ki se za davčne namene obravnava kot korporacija;f) izraz »podjetje« se uporablja za kakršno koli poslovanje;g) izraza »podjetje države pogodbenice« in »podjetje
druge države pogodbenice« pomenita podjetje, ki ga upravlja
rezident države pogodbenice, in podjetje, ki ga upravlja rezident druge države pogodbenice;

1. For the purposes of this Agreement, unless the context
otherwise requires:a) the term »Slovenia« means the Republic of Slovenia
and, when used in a geographical sense, means the territory of
Slovenia as well as those maritime areas over which Slovenia
may exercise sovereign or jurisdictional rights in accordancewith its internal legislation and international law;b) the term “United Arab Emirates” when used in a geographical sense, means the territory of the United Arab Emirates which is under its sovereignty as well as the area outside
the territorial waters, airspace and submarine areas over which
the United Arab Emirates exercises sovereign and jurisdictionalrights in respect of any activity carried on in its waters, sea bed,
subsoil in connection with the exploration for or the exploitationof natural resources by virtue of its law and international law;c) the terms »a Contracting State« and »the other Contracting State« mean Slovenia or United Arab Emirates, as thecontext requires;d) the term »person« includes an individual, a company
and any other body of persons;e) the term »company« means any body corporate or
any entity that is treated as a body corporate for tax purposes;f) the term »enterprise« applies to the carrying on of any
business;g) the terms »enterprise of a Contracting State« and »enterprise of the other Contracting State« mean respectively an
enterprise carried on by a resident of a Contracting State andan enterprise carried on by a resident of the other Contracting
State;h) the term »international traffic« means any transport bya ship or aircraft operated by an enterprise that has its place ofeffective management in a Contracting State, except when theship or aircraft is operated solely between places in the other
Contracting State;i) the term »competent authority« means:(i) in Slovenia: the Ministry of Finance of the Republic of Slovenia or its authorized representative;(ii) in United Arab Emirates: the Ministry of Financeor its authorized representative;j) the term »national«, in relation to a Contracting State,means:(i) any individual possessing the nationality of aContracting State;(ii) any legal person, partnership or association or
any other entities deriving their status as such from thelaws in force in that Contracting State;h) izraz »mednarodni promet« pomeni prevoz z ladjo
ali zrakoplovom, ki ga opravlja podjetje s sedežem dejanske
uprave v državi pogodbenici, razen če se z ladjo ali zrakoplovom ne opravljajo prevozi samo med kraji v drugi državi
pogodbenici;i) izraz »pristojni organ« pomeni:(i) v Sloveniji: Ministrstvo za finance Republike Slovenije ali njegovega pooblaščenega predstavnika;(ii) v Združenih arabskih emiratih: Ministrstvo za
finance ali njegovega pooblaščenega predstavnika;j) izraz »državljan« v zvezi z državo pogodbenico pomeni:(i) posameznika, ki ima državljanstvo države pogodbenice;(ii) pravno osebo, partnerstvo ali združenje ali druge
subjekte, katerih status izhaja iz veljavne zakonodaje v tejdržavi pogodbenici;

Stran 158 / Št. 6 / 26. 5. 2014k) izraz »poslovanje« vključuje opravljanje poklicnih storitev in drugih samostojnih dejavnosti.

Uradni list Republike Slovenije – Mednarodne pogodbe

2. Kadar država pogodbenica uporabi sporazum, ima
kateri koli izraz, ki v njem ni opredeljen, razen če sobesedilo
ne zahteva drugače, pomen, ki ga ima takrat po pravu tedržave za namene davkov, za katere se sporazum uporablja,pri čemer kateri koli pomen po veljavni davčni zakonodaji tedržave prevlada nad pomenom izraza po drugi zakonodaji
te države.

k) the term »business« includes the performance of professional services and of other activities of an independent
character.
2. As regards the application of the Agreement at any
time by a Contracting State, any term not defined therein shall,unless the context otherwise requires, have the meaning that it
has at that time under the law of that State for the purposes of
the taxes to which the Agreement applies, any meaning under
the applicable tax laws of that State prevailing over a meaning
given to the term under other laws of that State.

4. ČLEN

ARTICLE 4

REZIDENTRESIDENT

1. V tem sporazumu izraz »rezident države pogodbenice«pomeni:a) za Slovenijo: vsako osebo, ki mora po slovenski
zakonodaji plačevati davke zaradi svojega stalnega prebivališča, prebivališča, sedeža uprave ali katerega koli drugega
podobnega merila; ta izraz pa ne vključuje osebe, ki mora
plačevati davke v Sloveniji samo v zvezi z dohodki iz virov
v Sloveniji;b) za Združene arabske emirate: posameznika, ki ima
stalno prebivališče v Združenih arabskih emiratih in je državljan Združenih arabskih emiratov, ter podjetje, ki je ustanovljeno in ima sedež dejanske uprave v Združenih arabskih
emiratih.
2. Za namen prvega odstavka »rezident države pogodbenice« vključuje:a) vlado te države pogodbenice in katero koli njeno politično enoto ali lokalno oblast ali centralno banko;b) vladno ustanovo, ustanovljeno v tej državi pogodbenici
po javnem pravu, kot je korporacija, sklad, organ oblasti, fundacija, agencija ali drug podoben subjekt;c) subjekt, ustanovljen v tej državi pogodbenici, kateregacelotni kapital je zagotovila ta država pogodbenica ali njena
politična enota ali lokalna oblast ali vladna ustanova, kot je
opredeljena v pododstavku b, skupaj z drugimi državami.

1. For the purposes of this Agreement, the term »residentof a Contracting State« means:a) in the case of Slovenia: any person who, under the lawsof Slovenia, is liable to tax therein by reason of his domicile,
residence, place of management or any other criterion of asimilar nature; this term, however, does not include any person
who is liable to tax in Slovenia in respect only of income fromsources in Slovenia;b) in the case of the United Arab Emirates: an individual
who has his domicile in the United Arab Emirates and is a
United Arab Emirates national, and a company which is incorporated and has its place of effective management in the
United Arab Emirates.
2. For the purposes of paragraph 1, a resident of a Contracting State shall include all of the following:a) the Government of that Contracting State and any
political subdivision or local authority thereof or Central Bank;b) any governmental institution created in that Contracting
State under public law such as a corporation, fund, authority,
foundation, agency or other similar entity;c) any entity established in that Contracting State, all thecapital of which has been provided by that Contracting State or
any political subdivision or local authority thereof or any governmental institution as defined in subparagraph b), together
with other States.
3. Where by reason of the provisions of paragraph 1 an
individual is a resident of both Contracting States, then his
status shall be determined as follows:a) he shall be deemed to be a resident only of the Statein which he has a permanent home available to him; if he hasa permanent home available to him in both States, he shallbe deemed to be a resident only of the State with which his
personal and economic relations are closer (centre of vitalinterests);b) if the State in which he has his centre of vital interests
cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident
only of the State in which he has an habitual abode;c) if he has an habitual abode in both States or in neitherof them, he shall be deemed to be a resident only of the Stateof which he is a national;d) if his status cannot be determined under the provision of subparagraph a) to c), the competent authorities of
the Contracting States shall settle the question by mutual
agreement.
4. Where by reason of the provisions of paragraphs 1
and 2 a person other than an individual is a resident of bothContracting States, then it shall be deemed to be a resident
only of the State in which its place of effective management
is situated.

3. Kadar je zaradi določb prvega odstavka posameznik
rezident obeh držav pogodbenic, se njegov status določi
tako:a) šteje se samo za rezidenta države, v kateri ima na voljo
stalni dom; če ima stalni dom na voljo v obeh državah, se šteje
samo za rezidenta države, s katero ima tesnejše osebne ingospodarske stike (središče življenjskih interesov);b) če ni mogoče opredeliti države, v kateri ima središčeživljenjskih interesov, ali če nima v nobeni od obeh držav na
voljo stalnega doma, se šteje samo za rezidenta države, vkateri ima običajno bivališče;c) če ima običajno bivališče v obeh državah ali v nobeni
od njiju, se šteje samo za rezidenta države, katere državljanje;d) če njegovega statusa ni mogoče določiti po določbah
pododstavkov od a do c, pristojna organa držav pogodbenic
vprašanje rešita s skupnim dogovorom.
4. Kadar je zaradi določb prvega in drugega odstavkaoseba, ki ni posameznik, rezident obeh držav pogodbenic,
se šteje samo za rezidenta države, v kateri je sedež njene
dejanske uprave.
5. ČLEN

ARTICLE 5

STALNA POSLOVNA ENOTA

PERMANENT ESTABLISHMENT

1. V tem sporazumu izraz »stalna poslovna enota« pomeni stalno mesto poslovanja, prek katerega v celoti ali delno
potekajo posli podjetja.

1. For the purposes of this Agreement, the term »permanent establishment« means a fixed place of businessthrough which the business of an enterprise is wholly or
partly carried on.

Uradni list Republike Slovenije – Mednarodne pogodbe
2. Izraz »stalna poslovna enota« vključuje zlasti:a) sedež uprave;b) podružnico;c) pisarno;d) tovarno;e) delavnico inf) rudnik, nahajališče nafte ali plina, kamnolom ali drug
kraj raziskovanja, pridobivanja ali izkoriščanja naravnih virov.
3. Gradbišče, projekt gradnje, montaže ali postavitve ali
nadzor ali svetovanje v zvezi z njimi ali vrtalna ploščad ali ladja, ki se uporablja za iskanje ali izkoriščanje naravnih virov, jestalna poslovna enota samo, če gradbišče, projekt, dejavnost
ali uporaba na traja ozemlju države pogodbenice več kakor
devet mesecev.
4. Ne glede na prejšnje določbe tega člena se šteje, daizraz stalna poslovna enota ne vključuje:a) uporabe prostorov samo za skladiščenje, razstavljanje
ali dostavo dobrin ali blaga, ki pripada podjetju;b) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju,
samo za skladiščenje, razstavljanje ali dostavo;c) vzdrževanja zaloge dobrin ali blaga, ki pripada podjetju,
samo za predelavo, ki jo opravi drugo podjetje;d) vzdrževanja stalnega mesta poslovanja samo za nakup
dobrin ali blaga za podjetje ali zbiranje informacij za podjetje;e) vzdrževanja stalnega mesta poslovanja samo za opravljanje kakršne koli druge pripravljalne ali pomožne dejavnosti
za podjetje;f) vzdrževanja stalnega mesta poslovanja samo za kakršno koli kombinacijo dejavnosti, omenjenih v pododstavkih od
a do e, če je splošna dejavnost stalnega mesta poslovanja, ki
je posledica te kombinacije, pripravljalna ali pomožna.
5. Ne glede na določbe prvega in drugega odstavka se,
kadar oseba, ki ni zastopnik z neodvisnim statusom, za katerega se uporablja šesti odstavek, deluje v imenu podjetja ter
ima in običajno uporablja v državi pogodbenici pooblastilo za
sklepanje pogodb v imenu podjetja, za to podjetje šteje, da ima
stalno poslovno enoto v tej državi v zvezi z dejavnostmi, ki jihta oseba prevzame za podjetje, razen če dejavnosti te osebe
niso omejene na tiste iz četrtega odstavka, zaradi katerih se tostalno mesto poslovanja po določbah tega odstavka ne bi štelo
za stalno poslovno enoto, če bi se opravljale prek stalnega
mesta poslovanja.
6. Ne šteje se, da ima podjetje stalno poslovno enoto vdržavi pogodbenici samo zato, ker posluje v tej državi prekposrednika, splošnega komisionarja ali katerega koli drugega
zastopnika z neodvisnim statusom, če te osebe delujejo v
okviru svojega rednega poslovanja. Kadar pa so dejavnosti
takega zastopnika v celoti ali skoraj v celoti namenjene temu
podjetju ter med podjetjem in zastopnikom v njunih komercialnih ali finančnih odnosih obstajajo ali se vzpostavijo pogoji,
drugačni od tistih, ki bi obstajali med neodvisnimi podjetji, seta ne šteje za zastopnika z neodvisnim statusom v smislu
tega odstavka.
7. 	 Dejstvo, da družba, ki je rezident države pogodbenice, nadzoruje družbo ali je pod nadzorom družbe, ki je rezident
druge države pogodbenice ali posluje v tej drugi državi (preko
stalne poslovne enote ali drugače), še ne pomeni, da je ena oddružb stalna poslovna enota druge.

Št. 6 / 26. 5. 2014 / Stran 159

2. The term »permanent establishment« includes especially:a) a place of management;b) a branch;c) an office;d) a factory;e) a workshop, andf) a mine, an oil or gas well, a quarry or any other placeof exploration, extraction or exploitation of natural resources.
3. A building site, a construction, assembly or installation project or a supervisory or consultancy activity connected
therewith, or drilling rig or ship used for the exploration or
exploitation of natural resources constitutes a permanent establishment only if such site, project, activity or usage lasts inthe territory of a Contracting State for a period of more thannine months.
4. Notwithstanding the preceding provisions of this Article,
the term »permanent establishment« shall be deemed not toinclude:a) the use of facilities solely for the purpose of storage,
display or delivery of goods or merchandise belonging to theenterprise;b) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of storage,
display or delivery;c) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of processing
by another enterprise;d) the maintenance of a fixed place of business solely forthe purpose of purchasing goods or merchandise or of collecting information, for the enterprise;e) the maintenance of a fixed place of business solely forthe purpose of carrying on, for the enterprise, any other activityof a preparatory or auxiliary character;f) the maintenance of a fixed place of business solely
for any combination of activities mentioned in subparagraphsa) to e), provided that the overall activity of the fixed place ofbusiness resulting from this combination is of a preparatory or
auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2,
where a person – other than an agent of an independent status to whom paragraph 6 applies – is acting on behalf of anenterprise and has, and habitually exercises, in a Contracting
State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanentestablishment in that State in respect of any activities whichthat person undertakes for the enterprise, unless the activities
of such person are limited to those mentioned in paragraph 4
which, if exercised through a fixed place of business, would not
make this fixed place of business a permanent establishment
under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanentestablishment in a Contracting State merely because it carries
on business in that State through a broker, general commission
agent or any other agent of an independent status, provided
that such persons are acting in the ordinary course of theirbusiness. However, when the activities of such an agent are
devoted wholly or almost wholly on behalf of that enterprise,and conditions are made or imposed between that enterpriseand the agent in their commercial and financial relations which
differ from those which would have been made between independent enterprises, he will not be considered an agent of an
independent status within the meaning of this paragraph.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which isa resident of the other Contracting State, or which carries on
business in that other State (whether through a permanentestablishment or otherwise), shall not of itself constitute either
company a permanent establishment of the other.

Stran 160 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe

6. ČLEN

ARTICLE 6

DOHODEK IZ NEPREMIČNIN

INCOME FROM IMMOVABLE PROPERTY

1. Dohodek rezidenta države pogodbenice iz nepremičnin(vključno z dohodkom iz kmetijstva ali gozdarstva), ki so v drugidržavi pogodbenici, se lahko obdavči v tej drugi državi.

1. Income derived by a resident of a Contracting State
from immovable property (including income from agriculture orforestry) situated in the other Contracting State may be taxed
in that other State.
2. The term »immovable property« shall have the meaning which it has under the law of the Contracting State in which
the property in question is situated. The term shall in any caseinclude property accessory to immovable property, livestockand equipment used in agriculture and forestry, rights to which
the provisions of general law respecting landed property apply,
usufruct of immovable property and rights to variable or fixed
payments as consideration for the working of, or the right towork, mineral deposits, sources and other natural resources;
ships, boats and aircraft shall not be regarded as immovable
property.
3. The provisions of paragraph 1 shall apply to income
derived from the direct use, letting, or use in any other form of
immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply tothe income from immovable property of an enterprise.

2. Izraz »nepremičnine« pomeni enako, kakor po pravudržave pogodbenice, v kateri so te nepremičnine. Izraz vedno
vključuje premoženje, ki je sestavni del nepremičnin, živino in
opremo, ki se uporablja v kmetijstvu in gozdarstvu, pravice,za katere se uporabljajo določbe splošnega prava v zvezi
z zemljiško lastnino, užitek na nepremičninah in pravice dospremenljivih ali stalnih plačil kot nadomestilo za izkoriščanje
ali pravico do izkoriščanja nahajališč rude, virov in drugega
naravnega bogastva; ladje, čolni in zrakoplovi se ne štejejo za
nepremičnine.
3. Določbe prvega odstavka se uporabljajo za dohodek, ki
se ustvari z neposredno uporabo, dajanjem v najem ali katerokoli drugo obliko uporabe nepremičnine.
4. Določbe prvega in tretjega odstavka se uporabljajo tudi
za dohodek iz nepremičnin podjetja.
7. ČLEN

ARTICLE 7POSLOVNI DOBIČEK

BUSINESS PROFITS

1. Dobiček podjetja države pogodbenice se obdavči samo
v tej državi, razen če podjetje ne posluje v drugi državi pogodbenici prek stalne poslovne enote v njej. Če podjetje posluje,
kakor je prej navedeno, se lahko dobiček podjetja obdavči vdrugi državi, vendar samo toliko dobička, kolikor se pripiše tej
stalni poslovni enoti.

1. The profits of an enterprise of a Contracting State shallbe taxable only in that State unless the enterprise carries on
business in the other Contracting State through a permanentestablishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in
the other State but only so much of them as are attributable tothat permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other
Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed tothat permanent establishment the profits which it might be
expected to make if it were a distinct and separate enterprise
engaged in the same or similar activities under the same orsimilar conditions and dealing wholly independently with theenterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses (otherthan expenses which would not be deductible if that permanentestablishment were a separate enterprise of a Contracting
State) which are incurred for the purposes of the permanentestablishment, including executive and general administrative
expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting Stateto determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits ofthe enterprise to its various parts, nothing in paragraph 2 shallpreclude that Contracting State from determining the profits tobe taxed by such an apportionment as may be customary; themethod of apportionment adopted shall, however, be such thatthe result shall be in accordance with the principles containedin this Article.
5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
6. For the purposes of the preceding paragraphs, theprofits to be attributed to the permanent establishment shall be
determined by the same method year by year unless there isgood and sufficient reason to the contrary.
7. Where profits include items of income which are dealt
with separately in other Articles of this Agreement, then theprovisions of those Articles shall not be affected by the provisions of this Article.

2. Kadar podjetje države pogodbenice posluje v drugidržavi pogodbenici prek stalne poslovne enote v njej, se ob
upoštevanju določb tretjega odstavka v vsaki državi pogodbenici tej stalni poslovni enoti pripiše dobiček, za katerega bi selahko pričakovalo, da bi ga imela, če bi bila različno in ločeno
podjetje, ki opravlja enake ali podobne dejavnosti pod enakimi
ali podobnimi pogoji ter povsem neodvisno posluje s podjetjem,
katerega stalna poslovna enota je.
3. Pri ugotavljanju dobička stalne poslovne enote je
dovoljeno odšteti vse stroške (razen stroškov, ki jih ne bi bilomogoče odšteti, če bi bila ta poslovna enota ločeno podjetjedržave pogodbenice), ki nastanejo za namene stalne poslovne enote, vključno s poslovodnimi in splošnimi upravnimi
stroški, ki so nastali v državi, v kateri je stalna poslovna enota,
ali drugje.
4. Če se v državi pogodbenici dobiček, ki se pripiše
stalni poslovni enoti, običajno ugotavlja na podlagi porazdelitve vsega dobička podjetja na njegove dele, tej državi
pogodbenici nič v drugem odstavku ne preprečuje ugotavljati
obdavčljivega dobička s tako običajno porazdelitvijo; sprejeta
metoda porazdelitve pa mora biti taka, da je rezultat skladenz načeli tega člena.
5. Stalni poslovni enoti se ne pripiše dobiček samo zato,
ker nakupuje dobrine ali blago za podjetje.
6. Za namene prejšnjih odstavkov se dobiček, ki sepripiše stalni poslovni enoti, vsako leto ugotavlja po enaki
metodi, razen če ni upravičenega in zadostnega razloga za
nasprotno.
7. Kadar dobiček vključuje dohodkovne postavke, ki soposebej obravnavane v drugih členih tega sporazuma, določbe
tega člena ne vplivajo na določbe tistih členov.

Uradni list Republike Slovenije – Mednarodne pogodbeŠt. 6 / 26. 5. 2014 / Stran 161

8. ČLEN

ARTICLE 8

LADIJSKI IN ZRAČNI PREVOZSHIPPING AND AIR TRANSPORT

1. Ne glede na določbe 7. člena tega sporazuma se dobiček iz opravljanja ladijskih ali zračnih prevozov v mednarodnem
prometu obdavči samo v državi pogodbenici, v kateri je sedež
dejanske uprave podjetja.

1. Notwithstanding the provisions of Article 7 of this Agreement, profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State inwhich the place of effective management of the enterprise issituated.
2. If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situatedin the Contracting State in which the home harbour of the ship
is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
3. For the purposes of this Article, profits from the operations of ships and aircraft in international traffic shall include:

2. Če je sedež dejanske uprave ladjarskega podjetja naladji, se šteje, da je v državi pogodbenici, v kateri je matično pristanišče ladje, če ni takega matičnega pristanišča, pa v državi
pogodbenici, katere rezident je ladijski prevoznik.
3. Za namene tega člena dobiček iz opravljanja prevozov z ladjami in zrakoplovi v mednarodnem prometu vključuje
dobiček:a) od dajanja praznih ladij in/ ali zrakoplovov v najem inb) od uporabe, vzdrževanja ali dajanja zabojnikov v najem(vključno s priklopniki in pripadajočo opremo za prevoz zabojnikov), ki se uporabljajo za prevoz blaga in dobrin,če je tako dajanje v najem, uporaba ali vzdrževanje priložnostna dejavnost povezana z opravljanjem ladijskih ali zračnih
prevozov v mednarodnem prometu.
4. Določbe prvega odstavka se uporabljajo tudi za dobiček iz udeležbe v interesnem združenju, mešanem podjetju ali
mednarodni prevozni agenciji.

a) profits from the rental of ships and or aircraft on abareboat basis, andb) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport ofcontainers), used for the transport of goods and merchandise
where such rental, use or maintenance is incidental to the operation of ships and aircraft in international traffic.
4. The provisions of paragraph 1 shall also apply to profits
from the participation in a pool, a joint business or an international operating agency.

9. ČLEN

ARTICLE 9

POVEZANA PODJETJAASSOCIATED ENTERPRISES

1. Kadar:a) je podjetje države pogodbenice neposredno ali posredno udeleženo pri upravljanju, nadzoru ali v kapitalu podjetja
druge države pogodbenice alib) so iste osebe neposredno ali posredno udeležene pri
upravljanju, nadzoru ali v kapitalu podjetja države pogodbenicein podjetja druge države pogodbenice

1. Wherea) an enterprise of a Contracting State participates directly
or indirectly in the management, control or capital of an enterprise of the other Contracting State, orb) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,in se v obeh primerih med podjetjema v njunih komercialnih
ali finančnih odnosih vzpostavijo ali določijo pogoji, drugačni
od tistih, ki bi se vzpostavili med neodvisnimi podjetji, se lahko
kakršen koli dobiček, ki bi prirasel enemu od podjetij, če takih
pogojev ne bi bilo, vendar prav zaradi takih pogojev ni prirasel,
vključi v dobiček tega podjetja in ustrezno obdavči.

and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations which
differ from those which would be made between independent
enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be included in the
profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of anenterprise of that State – and taxes accordingly – profits on
which an enterprise of the other Contracting State has been
charged to tax in that other State and the profits so included
are profits which would have accrued to the enterprise of thefirst-mentioned State if the conditions made between the twoenterprises had been those which would have been madebetween independent enterprises, then that other State shallmake an appropriate adjustment to the amount of the tax
charged therein on those profits if that other State considers
the adjustment justified. In determining such adjustment, due
regard shall be had to the other provisions of this Agreement
and the competent authorities of the Contracting States shall ifnecessary consult each other.

2. Kadar država pogodbenica v dobiček podjetja te države
vključuje in ustrezno obdavči dobiček, za katerega je bilo že
obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju
prve omenjene države, če bi bili pogoji, ki se vzpostavijo med
podjetjema, taki, kakor če bi jih vzpostavili neodvisni podjetji, ta
druga država ustrezno prilagodi znesek davka, ki se v tej državi
obračuna od tega dobička, če meni, da je prilagoditev upravičena. Pri določanju take prilagoditve je treba upoštevati druge
določbe tega sporazuma, pristojna organa držav pogodbenic
pa se po potrebi med seboj posvetujeta.

10. ČLEN

ARTICLE 10

DIVIDENDEDIVIDENDS

1. Dividende, ki jih družba, ki je rezident države pogodbenice, plača rezidentu druge države pogodbenice, se lahko
obdavčijo v tej drugi državi.
2. Take dividende se lahko obdavčijo tudi v državi pogodbenici, katere rezident je družba, ki dividende plačuje, inv skladu z zakonodajo te države, če pa je upravičeni lastnik
dividend rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska
dividend.

1. Dividends paid by a company which is a resident of aContracting State to a resident of the other Contracting Statemay be taxed in that other State.
2. However, such dividends may also be taxed in theContracting State of which the company paying the dividends
is a resident and according to the laws of that State, but if thebeneficial owner of the dividends is a resident of the other
Contracting State, the tax so charged shall not exceed 5 percent of the gross amount of the dividends.

Stran 162 / Št. 6 / 26. 5. 2014

Pristojna organa držav pogodbenic s skupnim dogovorom
uredita način uporabe te omejitve.
Ta odstavek ne vpliva na obdavčenje dobička družbe, iz
katerega se plačajo dividende.
3. Ne glede na določbe prvega in drugega odstavka tegačlena se dividende, ki jih plača družba, ki je rezident države
pogodbenice, obdavčijo samo v drugi državi pogodbenici, če
je upravičeni lastnik dividend ta druga država, njena politična
enota, lokalna vlada, lokalna oblast, centralna banka, priznani
pokojninski sklad, Investicijski organ Abu Dabija (Abu Dhabi
Investment Authority), Investicijski svet Abu Dabija (Abu Dhabi
Investment Council), Investicijski organ Emiratov (Emirates
Investment Authority), Razvojna družba Mubadala (Mubadala Development Company), Mednarodna naftna investicijska
družba (International Petroleum Investment Company), Dubai
World, Dubajska investicijska korporacija (Investment Corporation of Dubai) ali druga ustanova, ki jo je oblikovala vlada, politična enota, lokalna oblast ali lokalna vlada te druge države, ki
je priznana kot sestavni del te vlade, kot se dogovorita pristojnaorgana držav pogodbenic z izmenjavo pisem.
Pristojna organa držav pogodbenic s skupnim dogovorom
uredita način uporabe tega odstavka.
Ta odstavek ne vpliva na obdavčenje dobička družbe, iz
katerega se plačajo dividende.
4. Izraz »dividende«, kakor je uporabljen v tem členu,
pomeni dohodek iz delnic, ustanoviteljskih delnic ali drugih
pravic do udeležbe pri dobičku, ki niso terjatve, in tudi dohodekiz drugih korporacijskih pravic, ki se davčno obravnava enako
kot dohodek iz delnic po zakonodaji države, katere rezident jedružba, ki dividende deli.
5. Določbe prvega, drugega in tretjega odstavka se ne
uporabljajo, če upravičeni lastnik dividend, ki je rezident države
pogodbenice, posluje prek stalne poslovne enote v drugi državi
pogodbenici, katere rezident je družba, ki dividende plačuje, in
je delež, v zvezi s katerim se dividende plačajo, dejansko povezan s tako stalno poslovno enoto. V tem primeru se uporabljajo
določbe 7. člena.
6. Kadar dobiček ali dohodek družbe, ki je rezident države
pogodbenice, izhaja iz druge države pogodbenice, ta drugadržava ne sme uvesti nobenega davka na dividende, ki jih
plača družba, razen če se te dividende plačajo rezidentu tedruge države ali če je delež, v zvezi s katerim se take dividendeplačajo, dejansko povezan s stalno poslovno enoto v tej drugidržavi, niti ne sme uvesti davka od nerazdeljenega dobička
na nerazdeljeni dobiček družbe, tudi če so plačane dividende
ali nerazdeljeni dobiček družbe v celoti ali delno sestavljeni iz
dobička ali dohodka, ki nastane v taki drugi državi.
11. ČLEN

Uradni list Republike Slovenije – Mednarodne pogodbe
The competent authorities of the Contracting States shallby mutual agreement settle the mode of application of thislimitation.
This paragraph shall not affect the taxation of thecompany in respect of the profits out of which the dividends
are paid.
3. Notwithstanding the provisions of paragraphs 1 and
2 of this Article, dividends paid by a company which is a
resident of a Contracting State shall be taxable only in theother Contracting State if the beneficial owner of the dividends
is that other State itself, political subdivision, local Government, local authority, Central Bank thereof, recognized pension
fund, Abu Dhabi Investment Authority, Abu Dhabi Investment
Council, Emirates Investment Authority, Mubadala Development Company, International Petroleum Investment Company,
Dubai World, Investment Corporation of Dubai, or any otherinstitution created by the Government, a political subdivision,
local authority or local Government of that other State which isrecognized as an integral part of that Government as shall beagreed through exchange of letters by the competent authorities of the Contracting States.
The competent authorities of the Contracting States shallby mutual agreement settle the mode of application of thisparagraph.
This paragraph shall not affect the taxation of thecompany in respect of the profits out of which the dividends
are paid.
4. The term »dividends« as used in this Article means
income from shares, founders' shares or other rights, notbeing debt-claims, participating in profits, as well as income
from other corporate rights which is subjected to the same
taxation treatment as income from shares by the laws of
the State of which the company making the distribution isa resident.
5. The provisions of paragraphs 1, 2 and 3 shall not apply
if the beneficial owner of the dividends, being a resident of aContracting State, carries on business in the other Contracting
State of which the company paying the dividends is a resident
through a permanent establishment situated therein and theholding in respect of which the dividends are paid is effectively
connected with such permanent establishment. In such casethe provisions of Article 7 shall apply.
6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting
State, that other State may not impose any tax on the dividends
paid by the company, except insofar as such dividends are paid
to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connectedwith a permanent establishment situated in that other State,
nor subject the company's undistributed profits to a tax on thecompany's undistributed profits, even if the dividends paid or
the undistributed profits consist wholly or partly of profits orincome arising in such other State.
ARTICLE 11

OBRESTIINTEREST

1. Obresti, ki nastanejo v državi pogodbenici in se plačajo
rezidentu druge države pogodbenice, se lahko obdavčijo v tej
drugi državi.
2. Take obresti se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, čepa je upravičeni lastnik obresti rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov
bruto zneska obresti. Pristojna organa držav pogodbenic sskupnim dogovorom uredita način uporabe te omejitve.

1. Interest arising in a Contracting State and paid to aresident of the other Contracting State may be taxed in that
other State.
2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that
State, but if the beneficial owner of the interest is a resident of
the other Contracting State, the tax so charged shall not exceed
5 per cent of the gross amount of the interest. The competentauthorities of the Contracting States shall by mutual agreement
settle the mode of application of this limitation.

Uradni list Republike Slovenije – Mednarodne pogodbe
3. Ne glede na določbe prvega in drugega odstavka
tega člena se obresti, ki jih plača družba, ki je rezident države
pogodbenice, obdavčijo samo v drugi državi pogodbenici, če
je upravičeni lastnik obresti ta druga država, njena politična
enota, lokalna vlada, lokalna oblast, centralna banka, priznani
pokojninski sklad, Investicijski organ Abu Dabija (Abu Dhabi
Investment Authority), Investicijski svet Abu Dabija (Abu Dhabi
Investment Council), Investicijski organ Emiratov (Emirates
Investment Authority), Razvojna družba Mubadala (Mubadala Development Company), Mednarodna naftna investicijska
družba (International Petroleum Investment Company), Dubai
World, Dubajska investicijska korporacija (Investment Corporation of Dubai) ali druga ustanova, ki jo je oblikovala vlada, politična enota, lokalna oblast ali lokalna vlada te druge države, ki
je priznana kot sestavni del te vlade, kot se dogovorita pristojnaorgana držav pogodbenic z izmenjavo pisem. V primeru Slovenije so obresti, ki nastanejo v Združenih arabskih emiratih in seplačajo za posojilo, za katero je v imenu Republike Slovenije
dala poroštvo ali ga zavarovala SID banka (Slovenska izvozna
in razvojna banka), d. d., Ljubljana, kot je za to pooblaščena
po notranjem pravu, oproščene davka v Združenih arabskih
emiratih.
4. Izraz »obresti«, kakor je uporabljen v tem členu, pomeni dohodek iz vseh vrst terjatev ne glede na to, ali so zavarovane s hipoteko, in ne glede na to, ali dajejo pravico do udeležbe
pri dolžnikovem dobičku, zlasti pa dohodek iz državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno spremijami in nagradami od takih vrednostnih papirjev, obveznic
ali zadolžnic. Kazni zaradi zamude pri plačilu se za namen tegačlena ne štejejo za obresti.
5. Določbe prvega, drugega in tretjega odstavka se ne
uporabljajo, če upravičeni lastnik obresti, ki je rezident države pogodbenice, posluje prek stalne poslovne enote v drugidržavi pogodbenici, v kateri obresti nastanejo, in je terjatev,
v zvezi s katero se obresti plačajo, dejansko povezana s tostalno poslovno enoto. V tem primeru se uporabljajo določbe
7. člena.
6. Šteje se, da obresti nastanejo v državi pogodbenici,
kadar je plačnik rezident te države. Kadar pa ima oseba,
ki plačuje obresti, ne glede na to, ali je rezident države
pogodbenice, v državi pogodbenici stalno poslovno enoto,v zvezi s katero je nastala zadolžitev, za katero se plačajo
obresti, ter take obresti krije taka stalna poslovna enota, sešteje, da take obresti nastanejo v državi, v kateri je stalna
poslovna enota.
7. Kadar zaradi posebnega odnosa med plačnikom in
upravičenim lastnikom ali med njima in drugo osebo znesekobresti glede na terjatev, za katero se plačajo, presega znesek,za katerega bi se sporazumela plačnik in upravičeni lastnik, če
takega odnosa ne bi bilo, se določbe tega člena uporabljajo
samo za nazadnje omenjeni znesek. V tem primeru se presežni
del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe
tega sporazuma.
12. ČLENŠt. 6 / 26. 5. 2014 / Stran 163

3. Notwithstanding the provisions of paragraphs 1 and 2 ofthis Article, interest paid by a company which is a resident of aContracting State shall be taxable only in the other Contracting
State if the beneficial owner of the interest is that other State
itself, political subdivision, local Government, local authority,
Central Bank thereof, recognized pension fund, Abu Dhabi
Investment Authority, Abu Dhabi Investment Council, Emirates Investment Authority, Mubadala Development Company,
International Petroleum Investment Company, Dubai World,
Investment Corporation of Dubai, or any other institution created by the Government, a political subdivision, local authority
or local Government of that other State which is recognized
as an integral part of that Government as shall be agreed
through exchange of letters by the competent authorities of
the Contracting States. In the case of Slovenia, interest arisingin United Arab Emirates and paid in consideration of a loan
guaranteed or insured by SID Bank (SID – Slovenska izvozna
in razvojna banka) Inc., Ljubljana on account of the Republicof Slovenia as authorized in accordance with the domestic law
shall be exempt from tax in United Arab Emirates.
4. The term »interest« as used in this Article means income from debt-claims of every kind, whether or not securedby mortgage and whether or not carrying a right to participate
in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds
or debentures. Penalty charges for late payment shall not be
regarded as interest for the purpose of this Article.
5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of aContracting State, carries on business in the other Contracting State in which the interest arises through a permanentestablishment situated therein and the debt-claim in respectof which the interest is paid is effectively connected with suchpermanent establishment. In such case the provisions of Article
7 shall apply.
6. Interest shall be deemed to arise in a Contracting State
when the payer is a resident of that State. Where, however,the person paying the interest, whether he is a resident of aContracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtednesson which the interest is paid was incurred, and such interest
is borne by such permanent establishment, then such interest
shall be deemed to arise in the State in which the permanentestablishment is situated.
7. Where, by reason of a special relationship between thepayer and the beneficial owner or between both of them andsome other person, the amount of the interest, having regard
to the debt-claim for which it is paid, exceeds the amount which
would have been agreed upon by the payer and the beneficial
owner in the absence of such relationship, the provisions of this
Article shall apply only to the last-mentioned amount. In suchcase, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being
had to the other provisions of this Agreement.
ARTICLE 12

LICENČNINE IN AVTORSKI HONORARJIROYALTIES

1. Licenčnine in avtorski honorarji, ki nastanejo v državi
pogodbenici in se plačajo rezidentu druge države pogodbenice,se lahko obdavčijo v tej drugi državi.
2. Take licenčnine in avtorski honorarji se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z
zakonodajo te države, če pa je upravičeni lastnik licenčnin in
avtorskih honorarjev rezident druge države pogodbenice, takoobračunani davek ne sme presegati 5 odstotkov bruto zneska
takih licenčnin in avtorskih honorarjev. Pristojna organa držav
pogodbenic s skupnim dogovorom uredita način uporabe teomejitve.

1. Royalties arising in a Contracting State and paid to aresident of the other Contracting State may be taxed in that
other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws ofthat State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not
exceed 5 per cent of the gross amount of such royalties. The
competent authorities of the Contracting States shall by mutual
agreement settle the mode of application of this limitation.

Stran 164 / Št. 6 / 26. 5. 2014

3. Izraz ''licenčnine in avtorski honorarji'', kot je uporabljen
v tem členu, pomeni vse vrste plačil, prejetih kot povračilo za
uporabo ali pravico do uporabe kakršnih koli avtorskih pravic za
literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi, katerega koli patenta, blagovne znamke, vzorca
ali modela, načrta, tajne formule ali postopka ali za informacijeo industrijskih, komercialnih ali znanstvenih izkušnjah.
4. Določbe prvega in drugega odstavka se ne uporabljajo,
če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, posluje prek stalne poslovne enotev drugi državi pogodbenici, v kateri licenčnine in avtorski honorarji nastanejo, in je pravica ali premoženje, v zvezi s katerim
se licenčnine in avtorski honorarji plačajo, dejansko povezanos tako stalno poslovno enoto. V tem primeru se uporabljajo
določbe 7. člena.
5. Šteje se, da so licenčnine in avtorski honorarji nastaliv državi pogodbenici, kadar je plačnik rezident te države. Kadar pa ima oseba, ki plačuje licenčnine in avtorske honorarje,
ne glede na to, ali je rezident države pogodbenice, v državi
pogodbenici stalno poslovno enoto, v zvezi s katero je nastalaobveznost za plačilo licenčnin in avtorskih honorarjev, ter takelicenčnine in avtorske honorarje krije taka stalna poslovna enota, se šteje, da so take licenčnine in avtorski honorarji nastali vdržavi, v kateri je stalna poslovna enota.
6. Kadar zaradi posebnega odnosa med plačnikom in
upravičenim lastnikom ali med njima in drugo osebo znesek
licenčnin in avtorskih honorarjev glede na uporabo, pravico ali
informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega
odnosa ne bi bilo, se določbe tega člena uporabljajo samo za
nazadnje omenjeni znesek. V tem primeru se presežni delplačil še naprej obdavčuje v skladu z zakonodajo vsake države
pogodbenice, pri čemer je treba upoštevati druge določbe tegasporazuma.

Uradni list Republike Slovenije – Mednarodne pogodbe
3. The term »royalties« as used in this Article means
payments of any kind received as a consideration for the useof, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trademark, design or model, plan, secret formula or process, orfor information concerning industrial, commercial or scientificexperience.
4. The provisions of paragraph 1 and 2 shall not apply
if the beneficial owner of the royalties, being a resident of aContracting State, carries on business in the other Contracting
State in which the royalties arise through a permanent establishment situated therein and the right or property in respect ofwhich the royalties are paid is effectively connected with suchpermanent establishment. In such case the provisions of Article
7 shall apply.
5. Royalties shall be deemed to arise in a Contracting
State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a residentof a Contracting State or not, has in a Contracting State apermanent establishment in connection with which the liability
to pay the royalties was incurred, and such royalties are borneby such permanent establishment, then such royalties shall bedeemed to arise in the State in which the permanent establishment is situated.
6. Where, by reason of a special relationship between
the payer and the beneficial owner or between both of themand some other person, the amount of the royalties, having
regard to the use, right or information for which they are paid,
exceeds the amount which would have been agreed upon by
the payer and the beneficial owner in the absence of such
relationship, the provisions of this Article shall apply only to thelast-mentioned amount. In such case, the excess part of thepayments shall remain taxable according to the laws of eachContracting State, due regard being had to the other provisionsof this Agreement.

13. ČLEN

ARTICLE 13

KAPITALSKI DOBIČKI

CAPITAL GAINS

1. Dobiček, ki ga rezident države pogodbenice doseže z
odtujitvijo nepremičnin, ki so navedene v 6. členu, in so v drugidržavi pogodbenici, se lahko obdavči v tej drugi državi.

1. Gains derived by a resident of a Contracting State
from the alienation of immovable property referred to in Article
6 and situated in the other Contracting State may be taxed inthat other State.
2. Gains from the alienation of movable property forming
part of the business property of a permanent establishment
which an enterprise of a Contracting State has in the other
Contracting State, including such gains from the alienationof such a permanent establishment (alone or with the wholeenterprise), may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated
in international traffic or movable property pertaining to theoperation of such ships or aircraft, shall be taxable only in theContracting State in which the place of effective managementof the enterprise is situated.
4. Gains derived by a resident of a Contracting State fromthe alienation of shares or of an comparable interest of any
kind deriving more than 50 per cent of their value directly or
indirectly from immovable property situated in the other Contracting State may be taxed in that other State.
5. Gains from the alienation of any property, other thanthat referred to in paragraphs 1, 2, 3 and 4, shall be taxable
only in the Contracting State of which the alienator is a resident.

2. Dobiček iz odtujitve premičnin, ki so del poslovnega
premoženja stalne poslovne enote, ki jo ima podjetje države
pogodbenice v drugi državi pogodbenici, vključno z dobičkom
iz odtujitve take stalne poslovne enote (same ali s celotnim
podjetjem), se lahko obdavči v tej drugi državi.
3. Dobiček iz odtujitve ladij ali zrakoplovov, s katerimi se
opravljajo prevozi v mednarodnem prometu, ali premičnin, ki
se nanašajo na opravljanje prevozov s takimi ladjami ali zrakoplovi, se obdavči samo v državi pogodbenici, v kateri je sedež
dejanske uprave podjetja.
4. Dobiček, ki ga rezident države pogodbenice doseže z
odtujitvijo delnic ali kakršnih koli primerljivih deležev, katerih
več kakor 50 odstotkov vrednosti neposredno ali posredno
izhaja iz nepremičnin, ki so v drugi državi pogodbenici, se lahko
obdavči v tej drugi državi.
5. Dobiček iz odtujitve premoženja, ki ni navedeno v
prvem, drugem, tretjem in četrtem odstavku, se obdavči samov državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.

Uradni list Republike Slovenije – Mednarodne pogodbeŠt. 6 / 26. 5. 2014 / Stran 165

14. ČLEN

ARTICLE 14

DOHODEK IZ ZAPOSLITVE

INCOME FROM EMPLOYMENT

1. Ob upoštevanju določb 15., 17., 18. in 19. člena se
plače, mezde in drugi podobni prejemki, ki jih dobi rezidentdržave pogodbenice iz zaposlitve, obdavčijo samo v tej državi,razen če se zaposlitev ne izvaja v drugi državi pogodbenici.
Če se zaposlitev izvaja tako, se lahko tako dobljeni prejemki
obdavčijo v tej drugi državi.

1. Subject to the provisions of Articles 15, 17, 18 and 19,
salaries, wages and other similar remuneration derived by aresident of a Contracting State in respect of an employment
shall be taxable only in that State unless the employment is
exercised in the other Contracting State. If the employment is
so exercised, such remuneration as is derived therefrom may
be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respectof an employment exercised in the other Contracting State shallbe taxable only in the first-mentioned State if:a) the recipient is present in the other State for a period
or periods not exceeding in the aggregate 183 days in any
twelve month period commencing or ending in the fiscal year
concerned, andb) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, andc) the remuneration is not borne by a permanent establishment which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic, shallbe taxable only in the Contracting State in which the place ofeffective management of the enterprise is situated.
4. An individual who is both a national of a Contracting
State and an employee of an enterprise having its place ofeffective management in that Contracting State, the principal
business of which consists of the operation of aircraft in international traffic, and who derives remuneration in respect of duties
performed in the other Contracting State shall be taxable onlyin that Contracting State.

2. Ne glede na določbe prvega odstavka se prejemek, ki
ga dobi rezident države pogodbenice iz zaposlitve, ki se izvaja
v drugi državi pogodbenici, obdavči samo v prvi navedenidržavi, če:a) je prejemnik navzoč v drugi državi v obdobju ali obdobjih, ki skupno ne presegajo 183 dni v katerem koli dvanajstmesečnem obdobju, ki se začne ali konča v posameznem
davčnem letu, inb) prejemek plača delodajalec, ki ni rezident druge države, ali se plača v njegovem imenu terc) prejemka ne krije stalna poslovna enota, ki jo ima delodajalec v drugi državi.
3. Ne glede na prejšnje določbe tega člena se prejemek,
ki izhaja iz zaposlitve na ladji ali zrakoplovu, s katerim se opravljajo prevozi v mednarodnem prometu, obdavči samo v državi
pogodbenici, v kateri je sedež dejanske uprave podjetja.
4. Posameznik, ki je državljan države pogodbenice inhkrati zaposlen v družbi s sedežem dejanske uprave v tejdržavi pogodbenici, katere glavna dejavnost je opravljanjezračnih prevozov v mednarodnem prometu, in dobi prejemek
za naloge, ki jih opravi v drugi državi pogodbenici, se obdavči
samo v tej državi.
15. ČLEN

ARTICLE 15

PREJEMKI DIREKTORJEVDIRECTORS' FEES

Prejemki direktorjev in druga podobna plačila, ki jih dobi
rezident države pogodbenice kot član uprave ali podobnegaorgana družbe, ki je rezident druge države pogodbenice, selahko obdavčijo v tej drugi državi.

Directors' fees and other similar payments derived by aresident of a Contracting State in his capacity as a member ofthe board of directors or of a similar organ of a company which
is a resident of the other Contracting State may be taxed inthat other State.

16. ČLEN

ARTICLE 16

UMETNIKI IN ŠPORTNIKIARTISTES AND SPORTSMEN

1. Ne glede na določbe 7. in 14. člena se lahko dohodek, ki ga dobi rezident države pogodbenice kot nastopajoči
izvajalec, kakor je gledališki, filmski, radijski ali televizijski
umetnik ali glasbenik, ali kot športnik iz takih osebnih dejavnosti, ki jih opravlja v drugi državi pogodbenici, obdavči
v tej drugi državi.
2. Kadar dohodek iz osebnih dejavnosti, ki jih opravlja
nastopajoči izvajalec ali športnik kot tak, ne priraste nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek
kljub določbam 7. in 14. člena lahko obdavči v državi pogodbenici, v kateri je nastopil nastopajoči izvajalec ali športnik.

1. Notwithstanding the provisions of Articles 7 and 14,
income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television
artiste, or a musician, or as a sportsman, from his personal
activities as such exercised in the other Contracting State, may
be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as suchaccrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisionsof Articles 7 and 14, be taxed in the Contracting State in which
the activities of the entertainer or sportsman are exercised.
3. The provisions of paragraphs 1 and 2 shall not apply toincome derived from activities performed in a Contracting Stateby artistes or sportsmen if the visit to that State is wholly or
mainly supported by public funds of one or both of the Contracting States or political subdivision or local authority thereof. In
such a case, the income shall be taxable only in the Contracting
State in which the artiste or sportsman is a resident.

3. Določbe prvega in drugega odstavka se ne uporabljajo
za dohodek iz dejavnosti, ki jih nastopajoči izvajalci ali športniki
opravljajo v državi pogodbenici, če se gostovanje v tej državi
v celoti ali pretežno krije iz javnih sredstev ene ali obeh držav
pogodbenic ali njunih političnih enot ali lokalnih oblasti. V takem
primeru se dohodek obdavči samo v državi pogodbenici, katererezident je umetnik ali športnik.

Stran 166 / Št. 6 / 26. 5. 201417. ČLEN

Uradni list Republike Slovenije – Mednarodne pogodbe
ARTICLE 17

POKOJNINEPENSIONS

1. Ob upoštevanju določb drugega odstavka 18. člena se
pokojnine in drugi podobni prejemki, ki se izplačujejo rezidentudržave pogodbenice za preteklo zaposlitev, obdavčijo samo v
tej državi.

1. Subject to the provisions of paragraph 2 of Article 18,
pensions and other similar remuneration paid to a resident ofa Contracting State in consideration of past employment shallbe taxable only in that State.

18. ČLEN

ARTICLE 18

DRŽAVNA SLUŽBA

GOVERNMENT SERVICE

1. a) Plače, mezde in drugi podobni prejemki, ki jih država
pogodbenica ali njena politična enota ali lokalna oblast plačuje
posamezniku za storitve, ki jih opravi za to državo ali enoto ali
oblast, se obdavčijo samo v tej državi.
b) Take plače, mezde in drugi podobni prejemki pa se
obdavčijo samo v drugi državi pogodbenici, če se storitve
opravljajo v tej državi in je posameznik rezident te države, ki:

1. a) Salaries, wages and other similar remuneration paidby a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that
State or subdivision or authority shall be taxable only in that State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if
the services are rendered in that State and the individual is a
resident of that State who:(i) is a national of that State; or(ii) did not become a resident of that State solely forthe purpose of rendering the services.
2. a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds
created by, a Contracting State or a political subdivision or a
local authority thereof to an individual in respect of services
rendered to that State or subdivision or authority shall be taxable only in that State.
b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if theindividual is a resident of, and a national of, that State.
3. The provisions of Articles 14, 15, 16 and 17 shall apply
to salaries, wages, pensions, and other similar remunerationin respect of services rendered in connection with a businesscarried on by a Contracting State or a political subdivision or a
local authority thereof.

(i) je državljan te države ali(ii) ni postal rezident te države samo zaradi opravljanja storitev.
2. a) Ne glede na določbe prvega odstavka se pokojnine
in drugi podobni prejemki, ki jih plačuje država pogodbenica
ali njena politična enota ali lokalna oblast, ali ki se plačujejo
iz njihovih skladov posamezniku za storitve, opravljene za todržavo ali enoto ali oblast, obdavčijo samo v tej državi.
b) Take pokojnine in drugi podobni prejemki pa se obdavčijo samo v drugi državi pogodbenici, če je posameznik
rezident in državljan te države.
3. Določbe 14., 15., 16. in 17. člena se uporabljajo za plače, mezde, pokojnine in druge podobne prejemke za storitve,
opravljene v zvezi s poslovanjem države pogodbenice ali njene
politične enote ali lokalne oblasti.
19. ČLEN

ARTICLE 19

PROFESORJI IN RAZISKOVALCIPROFESORS AND RESEARCHERS

1. Rezident države pogodbenice, ki je na povabilo univerze, višje ali visoke šole, šole ali druge podobne ustanove,
ki je v drugi državi pogodbenici in jo priznava vlada te drugedržave pogodbenice, začasno navzoč v tej drugi državi pogodbenici samo zaradi poučevanja ali raziskovanja ali obojega v izobraževalni ustanovi, je za največ dve leti od prvega
prihoda v to drugo državo pogodbenico oproščen davka v tej
drugi državi pogodbenici za prejemke za tako poučevanje ali
raziskovanje. Posameznik je upravičen do ugodnosti iz tegačlena le enkrat.

1. A resident of the Contracting State who, at the invitation of a university, college, school or other similar institution,
situated in the other Contracting State and recognized by theGovernment of that other Contracting State, is temporarily
present in that other Contracting State solely for the purpose ofteaching, or engaging in research, or both, at the educational
institution shall, for a period not exceeding two years from thedate of his first arrival in that other Contracting State, be exempt
from tax in that other Contracting State on his remuneration forsuch teaching or research. An individual shall be entitled to thebenefits of this Article only once.
2. No exemption shall be granted under paragraph 1 withrespect to any remuneration for research if such research isundertaken not in the public interest but for the private benefitof a specific person or persons.

2. Oprostitev po prvem odstavku se ne prizna za plačilo
za raziskovanje, če se tako raziskovanje ne izvaja v javno korist, ampak v zasebno korist posamezne osebe ali oseb.
20. ČLEN

ARTICLE 20ŠTUDENTISTUDENTS

1. Plačila študentu ali pripravniku, ki je ali je bil tik predobiskom države pogodbenice rezident druge države pogodbenice in je v prvi navedeni državi navzoč samo zaradi svojega
izobraževanja ali usposabljanja, za njegovo vzdrževanje, izobraževanje ali usposabljanje se ne obdavčijo v tej državi, čeizhajajo iz virov zunaj te države.

1. Payments which a student or business apprentice whois or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in thefirst-mentioned State solely for the purpose of his education ortraining receives for the purpose of his maintenance, education
or training shall not be taxed in that State, provided that suchpayments arise from sources outside that State.
2. In respect of grants, scholarships and other similar
remuneration and remuneration from employment not coveredby paragraph 1, a student or business apprentice referred to inparagraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in
respect of taxes available to residents of the Contracting State
which he is visiting.

2. Pri nagradah, štipendijah in drugih podobnih prejemkih
ter prejemkih iz zaposlitve, ki niso zajeti v prvem odstavku, ještudent ali pripravnik iz prvega odstavka med izobraževanjem
ali usposabljanjem upravičen tudi do enakih davčnih oprostitev, olajšav ali odbitkov kakor rezidenti države pogodbenice, v
kateri je na obisku.

Uradni list Republike Slovenije – Mednarodne pogodbeŠt. 6 / 26. 5. 2014 / Stran 167

21. ČLEN

ARTICLE 21

DRUGI DOHODKI

OTHER INCOME

1. Deli dohodka rezidenta države pogodbenice, ki nastanejo kjer koli in niso obravnavani v prejšnjih členih tegasporazuma, se obdavčijo samo v tej državi.
2. Določbe prvega odstavka se ne uporabljajo za dohodek, ki ni dohodek iz nepremičnin, kakor so opredeljene v
drugem odstavku 6. člena, če prejemnik takega dohodka, ki jerezident države pogodbenice, posluje v drugi državi pogodbenici prek stalne poslovne enote v njej in je pravica ali premoženje,v zvezi s katerim se plača dohodek, dejansko povezano s tako
stalno poslovno enoto. V tem primeru se uporabljajo določbe
7. člena.

1. Items of income of a resident of a Contracting State,
wherever arising, not dealt with in the foregoing Articles of thisAgreement shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as definedin paragraph 2 of Article 6, if the recipient of such income, beinga resident of a Contracting State, carries on business in theother Contracting State through a permanent establishment
situated therein and the right or property in respect of which theincome is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

22. ČLEN

ARTICLE 22

ODPRAVA DVOJNEGA OBDAVČEVANJAELIMINATION OF DOUBLE TAXATION

Dvojno obdavčevanje se odpravi tako:
1. v Sloveniji:
Kadar rezident Slovenije doseže dohodek, ki se v skladu zdoločbami tega sporazuma lahko obdavči v Združenih arabskih
emiratih, Slovenija dovoli kot odbitek od davka od dohodka
tega rezidenta znesek, ki je enak davku od dohodka, plačanemu v Združenih arabskih emiratih.
Tak odbitek pa ne sme presegati tistega dela pred odbitkom izračunanega davka od dohodka, ki se nanaša na dohodek, ki se lahko obdavči v Združenih arabskih emiratih.

Double taxation shall be eliminated as follows:
1. In Slovenia:
Where a resident of Slovenia derives income which, in accordance with the provisions of this Agreement, may be taxed
in United Arab Emirates, Slovenia shall allow as deduction fromthe tax on the income of that resident, an amount equal to theincome tax paid in United Arab Emirates.
Such deduction shall not, however, exceed that part of theincome tax as computed before the deduction is given, which
is attributable to the income which may be taxed in United ArabEmirates.
Where in accordance with any provision of the Agreement
income derived by a resident of Slovenia is exempt from tax inUnited Arab Emirates, Slovenia may nevertheless, in calculating the amount of tax on the remaining income of such resident,
take into account the exempted income.
2. In United Arab Emirates:
Where a resident of United Arab Emirates derives income
which, in accordance with the provisions of this Agreement,
may be taxed in Slovenia, United Arab Emirates shall allow
as deduction from the tax on the income of that resident, anamount equal to the income tax paid in Slovenia.
Such deduction shall not, however, exceed that part of theincome tax as computed before the deduction is given, which
is attributable to the income which may be taxed in Slovenia.
Where in accordance with any provision of the Agreement
income derived by a resident of United Arab Emirates is exempt
from tax in Slovenia, United Arab Emirates may nevertheless,in calculating the amount of tax on the remaining income ofsuch resident, take into account the exempted income.

Kadar je v skladu s katero koli določbo tega sporazuma
dohodek, ki ga doseže rezident Slovenije, oproščen davka vZdruženih arabskih emiratih, lahko Slovenija pri izračunu davka
od preostalega dohodka tega rezidenta kljub temu upošteva
oproščeni dohodek.
2. V Združenih arabskih emiratih:
Kadar rezident Združenih arabskih emiratov doseže dohodek, ki se v skladu z določbami tega sporazuma lahko obdavči v Sloveniji, Združeni arabskih emirati dovolijo kot odbitek
od davka od dohodka tega rezidenta znesek, ki je enak davku
od dohodka, plačanemu v Sloveniji.
Tak odbitek pa ne sme presegati tistega dela pred odbitkom izračunanega davka od dohodka, ki se nanaša na dohodek, ki se lahko obdavči v Sloveniji.
Kadar je v skladu s katero koli določbo tega sporazuma
dohodek, ki ga doseže rezident Združenih arabskih emiratov,
oproščen davka v Sloveniji, lahko Združeni arabski emirati pri
izračunu davka od preostalega dohodka tega rezidenta kljub
temu upoštevajo oproščeni dohodek.
23. ČLEN

ARTICLE 23

ENAKO OBRAVNAVANJE

NON-DISCRIMINATION

1. Državljani države pogodbenice ne smejo biti v drugidržavi pogodbenici zavezani kakršnemu koli obdavčevanju ali
kakršni koli zahtevi v zvezi s tem, ki je drugačna ali bolj obremenjujoča, kakor so ali so lahko obdavčevanje in s tem povezane
zahteve za državljane te druge države v enakih okoliščinah, šezlasti glede rezidentstva. Ta določba se ne glede na določbe
1. člena uporablja tudi za osebe, ki niso rezidenti ene ali obehdržav pogodbenic.

1. Nationals of a Contracting State shall not be subjectedin the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which
nationals of that other State in the same circumstances, inparticular with respect to residence, are or may be subjected.
This provision shall, notwithstanding the provisions of Article 1,
also apply to persons who are not residents of one or both of
the Contracting States.
2. The taxation on a permanent establishment which anenterprise of a Contracting State has in the other Contracting
State shall not be less favourably levied in that other State than
the taxation levied on enterprises of that other State carrying
on the same activities. This provision shall not be construed as
obliging a Contracting State to grant to residents of the other
Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family
responsibilities which it grants to its own residents.

2. Obdavčevanje stalne poslovne enote, ki jo ima podjetjedržave pogodbenice v drugi državi pogodbenici, ne sme biti
manj ugodno v tej drugi državi, kakor je obdavčevanje podjetij
te druge države, ki opravljajo enake dejavnosti. Ta določba se
ne razlaga kot zavezujoča za državo pogodbenico, da prizna
rezidentom druge države pogodbenice kakršne koli osebne
olajšave, druge olajšave in znižanja za davčne namene zaradi
osebnega stanja ali družinskih obveznosti, ki jih priznava svojim rezidentom.

Stran 168 / Št. 6 / 26. 5. 2014

3. Razen kadar se ne uporabljajo določbe prvega odstavka 9. člena, sedmega odstavka 11. člena ali šestega odstavka
12. člena, se obresti, licenčnine in avtorski honorarji ter druga
izplačila, ki jih plača podjetje države pogodbenice rezidentu
druge države pogodbenice, pri ugotavljanju obdavčljivega dobička takega podjetja odbijejo pod enakimi pogoji, kot če bi bili
plačani rezidentu prve omenjene države.
4. Podjetja države pogodbenice, katerih kapital je v
celoti ali delno, neposredno ali posredno v lasti ali pod nadzorom enega ali več rezidentov druge države pogodbenice,v prvi omenjeni državi ne smejo biti zavezana kakršnemu
koli obdavčevanju ali zahtevi v zvezi s tem, ki je drugačna ali
bolj obremenjujoča, kakor so ali so lahko obdavčevanje in s
tem povezane zahteve do podobnih podjetij prve omenjenedržave.
5. Nič v tem členu se ne sme razlagati tako, kot da državo
pogodbenico pravno zavezuje, da rezidentom druge države
pogodbenice prizna ugodno obravnavo, prednost ali privilegij,
ki ga lahko podeli kateri koli drugi državi ali njenim rezidentom
zaradi oblikovanja carinske unije, gospodarske unije, območja
proste trgovine ali drugega regionalnega ali podregionalnega dogovora, ki se v celoti ali pretežno nanaša na pretok kapitala in/ali
obdavčevanje, in katerih članica je lahko prva omenjena država.
6. Določbe tega člena se ne glede na določbe 2. člena
uporabljajo za davke vseh vrst in opisov.

Uradni list Republike Slovenije – Mednarodne pogodbe
3. Except where the provisions of paragraph 1 of Article 9,paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterpriseof a Contracting State to a resident of the other Contracting
State shall, for the purpose of determining the taxable profits
of such enterprise, be deductible under the same conditions as
if they had been paid to a resident of the first-mentioned State.
4. Enterprises of a Contracting State, the capital of which
is wholly or partly owned or controlled, directly or indirectly,
by one or more residents of the other Contracting State, shallnot be subjected in the first-mentioned State to any taxation or
any requirement connected therewith which is other or moreburdensome than the taxation and connected requirements towhich other similar enterprises of the first-mentioned State areor may be subjected.
5. Nothing in this Article shall be interpreted as imposing alegal obligation on a Contracting State to extend to the residentsof the other Contracting State benefits of any treatment, preference or privilege which may be accorded to any other State or
its residents by virtue of the formation of a customs union, economic union, a free trade area or any regional or sub-regionalarrangement relating wholly or mainly to movement of capital
and/or taxation to which the first-mentioned State may be a party.
6. The provisions of this Article shall, notwithstanding
the provisions of Article 2, apply to taxes of every kind anddescription.

24. ČLEN

ARTICLE 24

POSTOPEK SKUPNEGA DOGOVORA

MUTUAL AGREEMENT PROCEDURE

1. Kadar oseba meni, da imajo ali bodo imela dejanja ene
ali obeh držav pogodbenic zanjo za posledico obdavčenje, ki
ni v skladu z določbami tega sporazuma, lahko ne glede na
pravna sredstva, ki ji jih omogoča domače pravo teh držav,predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, ali če se njen primer nanaša na prvi odstavek 23.
člena, tiste države pogodbenice, katere državljan je. Zadeva
mora biti predložena v treh letih od prvega uradnega obvestilao dejanju, ki je imelo za posledico obdavčenje, ki ni v skladu zdoločbami sporazuma.
2. Če se pristojnemu organu zdi pritožba upravičena inče sam ne najde zadovoljive rešitve, si prizadeva rešiti primers skupnim dogovorom s pristojnim organom druge države
pogodbenice, da bi se izognili obdavčenju, ki ni v skladu s sporazumom. Vsak dosežen dogovor se izvaja ne glede na roke v
domačem pravu držav pogodbenic.

1. Where a person considers that the actions of one or bothof the Contracting States result or will result for him in taxation
not in accordance with the provisions of this Agreement, he may,irrespective of the remedies provided by the domestic law of
those States, present his case to the competent authority of theContracting State of which he is a resident or, if his case comesunder paragraph 1 of Article 23, to that of the Contracting State ofwhich he is a national. The case must be presented within three
years from the first notification of the action resulting in taxation
not in accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive
at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting
State, with a view to the avoidance of taxation which is not inaccordance with the Agreement. Any agreement reached shallbe implemented notwithstanding any time limits in the domestic
law of the Contracting States.
3. The competent authorities of the Contracting Statesshall endeavour to resolve by mutual agreement any difficulties
or doubts arising as to the interpretation or application of theAgreement. They may also consult together for the eliminationof double taxation in cases not provided for in the Agreement.
4. The competent authorities of the Contracting States
may communicate with each other directly, including through a
joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of
the preceding paragraphs.

3. Pristojna organa držav pogodbenic si prizadevata sskupnim dogovorom razrešiti kakršne koli težave ali dvome, ki
nastanejo zaradi razlage ali uporabe sporazuma. Prav tako selahko posvetujeta o odpravi dvojnega obdavčevanja v primerih,ki jih sporazum ne predvideva.
4. Da bi pristojna organa držav pogodbenic dosegla dogovor v skladu s prejšnjimi odstavki, se lahko dogovarjata
neposredno, vključno v skupni komisiji, ki jo sestavljata sama
ali njuni predstavniki.
25. ČLEN

ARTICLE 25

IZMENJAVA INFORMACIJEXCHANGE OF INFORMATION

1. Pristojna organa držav pogodbenic si izmenjavata informacije, ki so predvidoma pomembne za izvajanje določb tegasporazuma ali za izvajanje ali uveljavljanje domače zakonodaje
glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav
pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s tem sporazumom.
Izmenjava informacij ni omejena s 1. in 2. členom.

1. The competent authorities of the Contracting Statesshall exchange such information as is foreseeably relevant
for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning
taxes of every kind and description imposed on behalf of theContracting States, or of their political subdivisions or local
authorities, insofar as the taxation thereunder is not contrary
to the Agreement. The exchange of information is not restricted
by Articles 1 and 2.

Uradni list Republike Slovenije – Mednarodne pogodbe
2. Vsaka informacija, ki jo država pogodbenica prejmena podlagi prvega odstavka, se obravnava kot tajnost tako
kakor informacije, pridobljene po domači zakonodaji te države,in se razkrije samo osebam ali organom (vključno s sodišči inupravnimi organi), udeleženim pri odmeri ali pobiranju davkov,
izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov
iz prvega odstavka ali pri nadzoru nad navedenim. Te osebe
ali organi uporabljajo informacije samo v te namene. Informacije lahko razkrijejo v javnih sodnih postopkih ali pri sodnih
odločbah.
3. Določbe prvega in drugega odstavka se v nobenem
primeru ne razlagajo, kakor da nalagajo državi pogodbenici
obveznost:a) da izvaja upravne ukrepe, ki niso v skladu z zakonodajo
in upravno prakso te ali druge države pogodbenice;b) da predloži informacije, ki jih ni mogoče dobiti pozakonodaji ali običajni upravni poti te ali druge države pogodbenice;c) da predloži informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bibilo v nasprotju z javnim redom.
4. Če država pogodbenica zahteva informacije v skladu
s tem členom, druga država pogodbenica sprejme ukrepe za
pridobitev zahtevanih informacij, tudi če jih sama morda nepotrebuje za svoje davčne namene. Za obveznost iz prejšnjega
stavka veljajo omejitve iz tretjega odstavka, toda v nobenem
primeru se take omejitve ne razlagajo tako, kakor da država
pogodbenica lahko zavrne predložitev informacij samo zato,
ker sama zanje nima interesa.
5. V nobenem primeru se določbe tretjega odstavka ne
razlagajo tako, kakor da država pogodbenica lahko zavrne
predložitev informacij samo zato, ker jih hrani banka, druga
finančna institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali zato, ker so povezane z lastniškimi deleži
v neki osebi.

Št. 6 / 26. 5. 2014 / Stran 169

2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manneras information obtained under the domestic laws of that Stateand shall be disclosed only to persons or authorities (including
courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respectof, the determination of appeals in relation to the taxes referred
to in paragraph 1, or the oversight of the above. Such persons
or authorities shall use the information only for such purposes.
They may disclose the information in public court proceedings
or in judicial decisions.
3. In no case shall the provisions of paragraphs 1 and
2 be construed so as to impose on a Contracting State theobligation:a) to carry out administrative measures at variance withthe laws and administrative practice of that or of the other
Contracting State;b) to supply information which is not obtainable under thelaws or in the normal course of the administration of that or of
the other Contracting State;c) to supply information which would disclose any trade,business, industrial, commercial or professional secret or trade
process, or information, the disclosure of which would be contrary to public policy (ordre public).
4. If information is requested by a Contracting Statein accordance with this Article, the other Contracting State
shall use its information gathering measures to obtain therequested information, even though that other State may notneed such information for its own tax purposes. The obligation
contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations beconstrued to permit a Contracting State to decline to supply
information solely because it has no domestic interest in suchinformation.
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, otherfinancial institution, nominee or person acting in an agency ora fiduciary capacity or because it relates to ownership interests
in a person.

26. ČLEN

ARTICLE 26

ČLANI DIPLOMATSKIH PREDSTAVNIŠTEVIN KONZULATOVMEMBERS OF DIPLOMATIC MISSIONSAND CONSULAR POSTS

Nič v tem sporazumu ne vpliva na davčne ugodnostičlanov diplomatskih predstavništev ali konzulatov po splošnih
pravilih mednarodnega prava ali določbah posebnih sporazumov.

Nothing in this Agreement shall affect the fiscal privilegesof members of diplomatic missions or consular posts under
the general rules of international law or under the provisions ofspecial agreements.

27. ČLEN

ARTICLE 27

ZAČETEK VELJAVNOSTIENTRY INTO FORCE

1. Državi pogodbenici se po diplomatski poti pisno obvestita, da so končani postopki, ki se po njuni zakonodaji zahtevajo za začetek veljavnosti tega sporazuma. Sporazum začne
veljati z dnem prejema zadnjega uradnega obvestila.

1. The Contracting States shall notify each other in writing, through diplomatic channels, that the procedures requiredby its law for the entry into force of this Agreement have beensatisfied. The Agreement shall enter into force on the date ofreceipt of the last notification.
2. This Agreement shall be applicable:a) in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year following theyear in which the Agreement enters into force;b) in respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1 January of
the calendar year following the year in which the Agreement
enters into force.

2. Ta sporazum se uporablja:a) v zvezi z davki, odtegnjenimi pri viru, za dohodek,dosežen 1. januarja ali po njem v koledarskem letu po letu, vkaterem začne veljati sporazum;b) v zvezi z drugimi davki od dohodkov za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali
po njem v koledarskem letu po letu, v katerem začne veljati
sporazum.

Stran 170 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe

28. ČLEN

ARTICLE 28

PRENEHANJE VELJAVNOSTITERMINATIONTa sporazum velja, dokler ga ena država pogodbenica neodpove. Vsaka država pogodbenica lahko odpove sporazum
po diplomatski poti s pisnim obvestilom o odpovedi najmanjšest mesecev pred koncem koledarskega leta po petih letih
od dneva začetka veljavnosti sporazuma. V tem primeru se
sporazum preneha uporabljati:a) v zvezi z davki, odtegnjenimi pri viru, za dohodek,dosežen 1. januarja ali po njem v koledarskem letu po letu, vkaterem je dano obvestilo o odpovedi;b) v zvezi z drugimi davki od dohodka za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali ponjem v koledarskem letu po letu, v katerem je dano obvestilo
o odpovedi.

This Agreement shall remain in force until terminated bya Contracting State. Either Contracting State may terminate
the Agreement, through diplomatic channels, by giving written
notice of termination at least six months before the end of any
calendar year following after the period of five years from thedate on which the Agreement enters into force. In such event,the Agreement shall cease to have effect:a) in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year following theyear in which the notice is given;b) in respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1 January of
the calendar year following the year in which the notice isgiven.

V DOKAZ NAVEDENEGA sta podpisana, ki sta bila za topravilno pooblaščena, podpisala ta sporazum.

IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement.

SESTAVLJENO v dveh izvodih v Washingtonu 12. oktobra 2013 v slovenskem, arabskem in angleškem jeziku, pričemer so vsa besedila enako verodostojna. Pri razlikah med
besedili prevlada angleško besedilo.

DONE in duplicate at Washington this 12th day of October
2013, in the Slovenian, Arabic and English languages, all texts
being equally authentic. In case of divergence between any of
the texts, the English text shall prevail.

Za Vlado
Republike Slovenije
Uroš Čufer l.r.

Za VladoZdruženih arabskih emiratov
Obaid Humaid Al Tayer l.r.

For the Governmentof the Republic of Slovenia
Uroš Čufer (s)For the Governmentof the United Arab Emirates
Obaid Humaid Al Tayer (s)Uradni list Republike Slovenije – Mednarodne pogodbeŠt. 6 / 26. 5. 2014 / Stran 171

PROTOKOLK SPORAZUMU MED VLADO REPUBLIKE SLOVENIJE
IN VLADO ZDRUŽENIH ARABSKIH EMIRATOVO IZOGIBANJU DVOJNEGA OBDAVČEVANJAIN PREPREČEVANJU DAVČNIH UTAJV ZVEZI Z DAVKI OD DOHODKA

PROTOCOL
TO THE AGREEMENT BETWEEN THE GOVERNMENTOF THE REPUBLIC OF SLOVENIAAND THE GOVERNMENT OF THE UNITED ARAB
EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION WITHRESPECT TO TAXES ON INCOME

Ob podpisu sporazuma o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka,
ki sta ga danes sklenili Vlada Republike Slovenije in VladaZdruženih arabskih emiratov, sta se podpisana, ki sta bila za topravilno pooblaščena, sporazumela, da so te določbe sestavnidel sporazuma:

At the moment of signing the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
with respect to Taxes on Income, this day concluded between
the Government of the Republic of Slovenia and the Government of the United Arab Emirates, the undersigned being duly
authorized thereto have agreed upon the following provisions
which shall be an integral part of the Agreement:
1. Income from hydrocarbons and natural resources:
With respect to the entire Agreement, it is understood that
nothing in this Agreement shall affect the right of either of theContracting States or of any of their political subdivisions, local
Governments or local authorities thereof to apply their domestic laws and regulations related to the taxation of income andprofits derived from hydrocarbons and natural resources andits associated activities situated in the territory of the respective
Contracting State, as the case may be.
2. With reference to Article 4, paragraph 2:
In the case of the United Arab Emirates, it is understoodthat institutions mentioned in paragraph 2 of Article 4 include
especially:a) Abu Dhabi Investment Authority;

1. Dohodek od ogljikovodikov in naravnih virov
Nič v celotnem sporazumu ne vpliva na pravico ene ali
druge države pogodbenice ali njenih političnih enot ali lokalnih
oblasti, da uporablja domače zakone in predpise o obdavčevanju dohodka in dobička od ogljikovodikov in naravnih virov
ter z njimi povezanih dejavnosti na ozemlju posamezne države
pogodbenice, odvisno od primera.
2. V zvezi z drugim odstavkom 4. člena
se razume, da so za Združene arabske emirate ustanove,
omenjene v drugem odstavku 4. člena, zlasti:a) Investicijski organ Abu Dabija (Abu Dhabi Investment
Authority),b) Investicijski svet Abu Dabija (Abu Dhabi Investment
Council),c) Investicijski organ Emiratov (Emirates Investment
Authority),d) Razvojna družba Mubadala (Mubadala Development
Company),e) Mednarodna naftna investicijska družba (International
Petroleum Investment Company),f) Dubai World,g) Dubajska investicijska korporacija (Investment Corporation of Dubai),h) priznani pokojninski sklad.
3. V zvezi z drugo točko tega protokola, tretjim odstavkom 10. člena in tretjim odstavkom 11. člena
se razume, da izraz ”priznani pokojninski sklad” pomeni
kateri koli pokojninski sklad na splošno oproščen davka v državi pogodbenici, v kateri je ustanovljen, ina) v Sloveniji pomeni kateri koli pokojninski sklad, ki sepriznava in nadzira v skladu z zakonskimi določbami,b) v Združenih arabskih emiratih pomeni pokojninske
sklade, ki so jih oblikovale zvezna ali lokalne vlade Združenih
arabskih emiratov.
4. V zvezi s prvim odstavkom 8. člena
Določbe prvega odstavka se uporabljajo tudi za dohodke
pri opravljanju zračnih prevozov v mednarodnem prometua) prodaje vozovnic za drugo podjetje,b) prodaje tehničnih storitev tretji strani,c) bančnih vlog in drugih vlaganj, kot so obveznice, delnice in druge zadolžnice,če tak dohodek izvira iz priložnostne dejavnosti povezane z
opravljanjem zračnih prevozov v mednarodnem prometu.
5. V zvezi z 10. in 11. členom
Se razume, da se državi pogodbenici z izmenjavo pisem
pristojnih organov obvestita o novih subjektih, priznanih kot
sestavni del te vlade, kar se vključi v tretji odstavek 10. člena
in tretji odstavek 11. člena.

b) Abu Dhabi Investment Council;c) Emirates Investment Authority;d) Mubadala Development Company;e) International Petroleum Investment Company;f) Dubai World;g) Investment Corporation of Dubai;h) recognized pension fund.
3. With reference to point 2 of this Protocol, paragraph 3 of Article 10 and paragraph 3 of Article 11:
It is understood that the term “recognized pension fund”
means any pension fund generally exempt from tax in a Contracting State where it is established, and:a) In the case of Slovenia, means any pension fund recognized and controlled according to statutory provisions;b) In the case of the United Arab Emirates, means pension funds created by the federal or local Governments of theUnited Arab Emirates.
4. With reference to Article 8, paragraph 1:
The provisions of paragraph 1 shall also apply to the following income from the operations of aircraft in internationaltraffic:a) selling of tickets on behalf of another enterprise;b) income from selling technical services to a third party;c) income from bank deposits and other investments,
such as bonds, shares and other debentures;provided that such income is incidental to the operations ofaircraft in international traffic.
5. With reference to Articles 10 and 11:
It is understood that the Contracting States will notify
each other through the exchange of letters by the competentauthorities about the new entity recognized as an integral partof that Government which shall be included in the paragraph 3
of Article 10 and paragraph 3 of Article 11.

Stran 172 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe

6. V zvezi s 13. členom
se razume, da ta člen ne vsebuje posebnih pravil za dobičke iz odtujitve delnic družbe (ki niso delnice družbe, obravnavane v četrtem odstavku) ali vrednostnih papirjev, obveznic,
zadolžnic in podobnega. Taki dobički se torej v skladu s petim
odstavkom 13. člena obdavčijo samo v državi, katere rezident
je oseba, ki odtuji premoženje.
7. V zvezi s 23. členom:
Sporazum na noben način ne omejuje kakršnega koli
izvzetja, oprostitve ali odbitka, dobroimetja ali druge olajšave
ali ugodnosti, ki jo zdaj ali v prihodnje zagotavljajo:a) zakoni ene ali druge države pogodbenice ali njena
upravna praksa alib) kateri koli drug sporazum med državama pogodbenicama.

6. With respect to Article 13:
It is understood that this Article does not contain special
rules for gains from the alienation of shares in a company(other than shares of a company dealt with in paragraph 4) orof securities, bonds, debentures and the like. Such gains are,therefore, in accordance with paragraph 5 of Article 13, taxable
only in the State of which the alienator is a resident.
7. With reference to Article 23:
The Agreement shall not restrict in any manner any exclusion, exemption or deduction, credit or other allowance or
benefit now or hereafter accorded:a) by the laws of either Contracting State or its administrative practice; orb) by any other agreement between the Contracting
States.

V DOKAZ NAVEDENEGA sta podpisana, ki sta bila za topravilno pooblaščena, podpisala ta protokol.

IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Protocol.

SESTAVLJENO v dveh izvodih v Washingtonu 12. oktobra 2013 v slovenskem, arabskem in angleškem jeziku, pričemer so vsa besedila enako verodostojna. Pri razlikah med
besedili prevlada angleško besedilo.

DONE in duplicate at Washington this 12th day of October
2013, in the Slovenian, Arabic and English languages, all texts
being equally authentic. In case of divergence between any of
the texts, the English text shall prevail.

Za Vlado
Republike Slovenije
Uroš Čufer l.r.

Za VladoZdruženih arabskih emiratov
Obaid Humaid Al Tayer l.r.

For the Governmentof the Republic of Slovenia
Uroš Čufer (s)For the Governmentof the United Arab Emirates
Obaid Humaid Al Tayer (s)3. členZa izvajanje sporazuma s protokolom skrbi ministrstvo, pristojno za finance.
4. členTa zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 432-01/14-4/11
Ljubljana, dne 28. aprila 2014
EPA 1863-VIDržavni zbor
Republike Slovenije
Janko Veber l.r.
PredsednikŠt. 6 / 26. 5. 2014 / Stran 173

Uradni list Republike Slovenije – Mednarodne pogodbe
29.

Uredba o ratifikaciji Protokola med Vlado Republike Slovenije in Svetom ministrov Bosne in Hercegovine osodelovanju na področju izobraževanja

Na podlagi petega odstavka 75. člena Zakona o zunanjih zadevah (Uradni list RS, št. 113/03 – uradno prečiščeno besedilo,
20/06 – ZNOMCMO, 76/08, 108/09 in 80/10 – ZUTD) izdaja Vlada Republike Slovenije

UREDBOo ratifikaciji Protokola med Vlado Republike Slovenije in Svetom ministrov Bosne in Hercegovine
o sodelovanju na področju izobraževanja
1. členRatificira se Protokol med Vlado Republike Slovenije in Svetom ministrov Bosne in Hercegovine na področju izobraževanja,
sklenjen v Sarajevu, dne 25. julija 2013.
2. členBesedilo protokola se v izvirniku v angleškem jeziku in prevodu v slovenski jezik glasi:

PROTOCOL
BETWEEN THE GOVERNMENTOF THE REPUBLIC OF SLOVENIAAND THE COUNCIL OF MINISTERS
OF BOSNIA AND HERZEGOVINAON COOPERATION
IN THE FIELD OF EDUCATIONPROTOKOL
MED VLADO REPUBLIKE SLOVENIJE
IN SVETOM MINISTROVBOSNE IN HERCEGOVINEO SODELOVANJU
NA PODROČJU IZOBRAŽEVANJAThe Government of the Republic of Slovenia, represented
by the Ministry of Education, Science and Sport of the Republicof Slovenia,
andthe Council of Ministers of Bosnia and Herzegovina, represented by the Ministry of Civil Affairs of Bosnia and Herzegovina, hereinafter “the Parties”,
desiring to develop and enhance the cooperation in thefield of education between the Republic of Slovenia and Bosnia
and Herzegovina,
convinced that such cooperation will help improve understanding and enhance the general relations between the twocountries,
proceeding from Article 15 of the Agreement of the Government of the Republic of Slovenia and the Council of Ministers of Bosnia and Herzegovina on cooperation in the field of
culture, education and science signed on 19 October 1999 inLjubljana and still valid,
have agreed as follows:

Vlada Republike Slovenije, ki jo predstavlja Ministrstvo za
izobraževanje, znanost in šport Republike Slovenije,

Article 1
The Parties, in accordance with the objectives of this Protocol, shall develop their cooperation in the field of elementary,
secondary and higher education and therefore support direct
cooperation and contacts between educational establishments
and universities and other higher education establishments.

1. člen
Pogodbenika v skladu z nameni tega protokola razvijata
medsebojno sodelovanje na področju osnovnega, srednjega,
višjega in visokega šolstva ter zaradi tega podpirata neposredno sodelovanje in stike med izobraževalnimi zavodi ter
univerzami in drugimi visokošolskimi zavodi.

Article 2
Pupils who are citizens of the country of one of the Parties
and live in the territory of the country of the other Party shallhave the right to attend elementary school and prepare forelementary school under the same conditions as the citizensof the country on whose territory they live.
The Parties agree that their citizens shall enrol in secondary and tertiary education in the country of the other Party
under the same conditions as the citizens of that Party.

2. členUčenci, državljani države enega od pogodbenikov, kiživijo na ozemlju države drugega pogodbenika, imajo pravico obiskovati osnovno šolo in se pripravljati na osnovnošolo pod enakimi pogoji kot državljani države, na ozemlju
katere živijo.
Pogodbenika soglašata, da se njuni državljani v državi
drugega pogodbenika vpisujejo v srednješolsko in terciarno
izobraževanje pod enakimi pogoji, ki veljajo za državljane tega
pogodbenika.
Pogodbenika soglašata, da se za študente, državljane
drugega pogodbenika, glede plačila šolnine za terciarno izobraževanje uporabljajo enaka merila, kot veljajo za domačeštudente.

The Parties agree that students who are citizens of theother Party shall be subject to the same criteria concerning
the payment of tuition fees for tertiary education as domestic
students.

in
Svet ministrov Bosne in Hercegovine, ki ga predstavlja Ministrstvo za civilne zadeve Bosne in Hercegovine, v nadaljnjem
besedilu ''pogodbenika'', sta sev želji, da se razvija in poglablja sodelovanje na področju
izobraževanja med Republiko Slovenijo ter Bosno in Hercegovino,
v prepričanju, da bo tako sodelovanje pripomoglo k boljšemu razumevanju in krepitvi vsestranskih odnosov med državama,izhajajoč iz 15. člena Sporazuma med Vlado Republike
Slovenije in Svetom ministrov Bosne in Hercegovine o sodelovanju na področju kulture, izobraževanja in znanosti, ki je bil
podpisan 19. oktobra 1999 v Ljubljani in je veljaven,dogovorila:

Stran 174 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe

As regards studies and the regulation of other matters in
tertiary education the principles of the autonomy of establishments shall apply.
The Parties shall support the introduction of joint postgraduate studies among interested higher education establishments in fields of mutual interest. They shall provide allnecessary assistance in the fulfilment of the necessary conditions for the initiation of joint studies in accordance with theirnational legislation.

Glede študija in urejanja drugih zadev v zavodih, ki izvajajo terciarno izobraževanje, se uporabljajo načela visokošolske
avtonomije.
Pogodbenika podpirata uvedbo skupnih podiplomskih študijev med zainteresiranimi visokošolskimi zavodi na področjih,ki so obojestransko zanimiva. Zagotovita vso potrebno pomoč
za izpolnitev potrebnih pogojev za začetek skupnih študijev v
skladu s svojo notranjo zakonodajo.

Article 3
The Parties shall annually exchange up to eighteen (18)monthly scholarships for advanced studies at higher education
establishments with duration of 3 to 6 months for candidates
aged up to 26.
Scholarship holders shall be guaranteed residence andother subsidies and a monthly scholarship to an amount determined by the national legislation of each Party. The Parties
shall annually notify each other of the structure and amount ofscholarships and other conditions.
The obligations foreseen by this Protocol shall be implemented on the part of Bosnia and Herzegovina by authorities
competent for education in entities, cantons and Brčko District.

3. člen
Pogodbenika si letno izmenjata do osemnajst (18) mesečnih štipendij za študijsko izpopolnjevanje na visokošolskih
zavodih v posamičnem trajanju 3 do 6 mesecev za kandidate
do starosti 26 let.
Štipendisti imajo zagotovljeno bivanje in druge subvencije
ter mesečno štipendijo v znesku, ki je v skladu z notranjo zakonodajo vsakega pogodbenika. O strukturi in višini štipendij ter
drugih pogojih se pogodbenika obveščata letno.

Article 4
The Parties agree to notify each other, by the end ofJune of each year at the latest, about the number of students-citizens of the other party who enrolled in the previous
academic year.

4. člen
Pogodbenika soglašata, da najpozneje do konca junija
vsako leto obvestita drugega pogodbenika o številu študentov,
državljanov države drugega pogodbenika, ki so se vpisali v
preteklem študijskem letu.

Article 5
The Parties shall enhance mutual cooperation in the field of
education especially with the aim of exchanging their experience
with reform of the education system as a part of the process ofstabilisation and accession to the European Union and shallto this end, either directly or in the framework of multilateralprogrammes, cooperate in different projects of mutual interest.
The Parties shall especially support mutual cooperationin the field of higher education in the framework of multilateralprogrammes of the European Union and the CEEPUS regional
programme.

5. člen
Pogodbenika krepita medsebojno sodelovanje na področju izobraževanja zlasti zaradi izmenjave izkušenj pri reformi
izobraževalnega sistema kot dela procesa stabilizacije in pridruževanja Evropski uniji ter s tem namenom neposredno ali v
okviru večstranskih programov sodelujeta pri različnih projektih,
ki so obojestransko zanimivi.
Pogodbenika še posebej podpirata medsebojno sodelovanje na področju visokega šolstva v okviru večstranskih programov Evropske unije in regionalnega programa
CEEPUS.

Article 6
The Parties shall also promote direct cooperation of otherinterested organisations and individuals in the field of higher
education.

6. člen
Pogodbenika spodbujata neposredno sodelovanje tudi
drugih zainteresiranih organizacij in posameznikov na področju
visokega šolstva.

Article 7
The Parties shall mutually promote and enable the studies and teaching of Slovenian and the official languages of
Bosnia and Herzegovina as well as respective literatures inboth parties.
The Parties shall support the development and progressof teaching their mother tongue and culture for children andyouths who are members of the Slovenian community in Bosnia
and Herzegovina or members of the Bosnia-Herzegovinian
community in the Republic of Slovenia.

7. člen
Pogodbenika medsebojno spodbujata ter omogočataštudij in poučevanje slovenskega in uradnih jezikov Bosne in
Hercegovine in književnosti v obeh pogodbenikih.

Article 8
In the field of sport and youth, both parties especially welcome direct contacts among sport and youth organisations ofboth countries. They recommend the exchange of informationand documentation.

8. člen
Na področju športa in mladine pogodbenika pozdravljata
zlasti neposredne stike med športnimi in mladinskimi organizacijami obeh držav. Priporočata izmenjavo informacij in dokumentacije.

Article 9
In order to monitor the implementation of the Protocol, theParties have decided to found a joint committee consisting of
the same number of representatives of both Parties. The jointcommittee meetings shall take place as necessary on requestof one of the Parties, but alternately in the Republic of Slovenia
and in Bosnia in Herzegovina.

9. člen
Zaradi spremljanja izvajanja protokola sta pogodbenika
sklenila ustanoviti mešano komisijo, sestavljeno iz enakegaštevila predstavnikov obeh pogodbenikov. Sestanki mešane
komisije potekajo po potrebi na zaprosilo enega od pogodbenikov, in sicer izmenoma v Republiki Sloveniji in Bosni in
Hercegovini.

Obveznosti, predvidene s tem protokolom, na strani Bosne in Hercegovine izvajajo pristojne izobraževalne oblasti v
entitetah, kantonih in Okrožju Brčko.

Pogodbenika podpirata razvoj in napredek učenja maternega jezika in kulture za otroke in mladino, pripadnike slovenske skupnosti v Bosni in Hercegovini in pripadnike bosansko-­hercegovske skupnosti v Republiki Sloveniji.

Št. 6 / 26. 5. 2014 / Stran 175

Uradni list Republike Slovenije – Mednarodne pogodbe
Article 10
All forms of cooperation shall take place in accordancewith the national legislation of the Parties.

10. členVse oblike sodelovanja potekajo v skladu z notranjo zakonodajo pogodbenikov.

Article 11
The Parties may propose amendments to this Protocol at
any time. Such proposed amendments shall be communicatedto the other party through diplomatic channels.
The amendments shall enter into force upon the receipt of
the written consent with the proposed amendments of the otherParty through diplomatic channels.

11. člen
Pogodbenika lahko kadar koli predlagata spremembe
tega protokola. Taki predlogi sprememb se po diplomatski poti
sporočajo drugemu pogodbeniku.
Spremembe začnejo veljati s prejemom pisnega soglasja
drugega pogodbenika po diplomatski poti k predlaganim spremembam.

Article 12
The Parties shall resolve any other open issues that arewithin their competence by common consent and through diplomatic channels.

12. člen
Pogodbenika vsa morebitna druga odprta vprašanja, ki
so v njuni pristojnosti, urejata sporazumno po diplomatski poti.

Article 13
This Protocol shall be provisionally applied by the Parties
upon signature. It shall enter into force on the day of receipt
through diplomatic channels of the last official written notification on fulfilment by the parties of the internal procedures
required for the entry into force of this Protocol.
The Protocol shall be concluded for five academic years:
2013/14, 2014/15, 2015/16, 2016/17 and 2017/18.
The Protocol may be extended, but not for longer thanuntil the end of the academic year in which Bosnia and Herzegovina becomes a full member of the European Union.
The termination of this Protocol shall not influence programmes and projects initiated under this Protocol, so they shallcontinue until their conclusion except as otherwise agreed.
The Parties shall strive to settle any dispute regarding theinterpretation or implementation of this Protocol in an amicableway.

13. členProtokol se začasno uporablja z dnem podpisa. Veljati začne z dnem prejema zadnjega uradnega obvestila
po diplomatski poti o izpolnitvi vseh pogojev, določenih z
notranjo zakonodajo pogodbenikov za začetek veljavnosti
tega protokola.
Protokol se sklene za pet študijskih let 2013/14, 2014/15,
2015/16, 2016/17 in 2017/18.
Protokol se lahko podaljša, vendar največ do konca študijskega leta, v katerem bo Bosna in Hercegovina postalapolnopravna članica Evropske unije.
Prenehanje tega protokola ne vpliva na programe in projekte, ki so bili začeti po tem protokolu, tako da se ti nadaljujejo
do dokončanja, razen če ni dogovorjeno drugače.
Morebitne spore glede razlage ali izvajanja tega protokola, pogodbenika rešujeta sporazumno.

In witness thereof, the undersigned, being duly authorised, have signed this Protocol.

V potrditev tega sta podpisana, ki sta bila pravilno pooblaščena, podpisala ta protokol.

Concluded in Sarajevo on 25 July 2013 in duplicate in the
English language.

Sklenjeno v Sarajevu dne 25. julija 2013 v dveh izvirnikihv angleškem jeziku.

ON BEHALF
OF THE GOVERNMENTOF THE REPUBLICOF SLOVENIA
Andrej Grasselli (s)ON BEHALF
OF THE COUNCIL
OF MINISTERS
OF BOSNIAAND HERZEGOVINA
Sredoje Nović (s)ZA VLADOREPUBLIKE SLOVENIJE
Andrej Grasselli l.r.

ZA
SVET MINISTROVBOSNE IN HERCEGOVINE
Sredoje Nović l.r.

3. členZa izvajanje sporazuma skrbi ministrstvo, pristojno za izobraževanje, znanost in šport.
4. členTa uredba začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 00724-25/2014
Ljubljana, dne 8. maja 2014
EVA 2014-1811-0026
Vlada Republike Slovenije
mag. Alenka Bratušek l.r.
Predsednica

Stran 176 / Št. 6 / 26. 5. 2014

Uradni list Republike Slovenije – Mednarodne pogodbe

Obvestilo o začetku oziroma prenehanju veljavnosti
mednarodnih pogodb
30.

Obvestilo o začetku veljavnosti Sporazuma
med Vlado Republike Slovenije in Vlado
Republike Indije o oprostitvi vizumske
obveznosti za kratkoročno bivanje za imetnike
diplomatskih potnih listov

Na podlagi drugega odstavka 77. člena Zakona o zunanjih zadevah (Uradni list RS, št. 113/03 – uradno prečiščeno
besedilo, 20/06 – ZNOMCMO, 76/08, 108/09 in 80/10 – ZUTD)
Ministrstvo za zunanje zadeves p o r o č a,da je 1. maja 2014 začel veljati Sporazum med Vlado
Republike Slovenije in Vlado Republike Indije o oprostitvi vizumske obveznosti za kratkoročno bivanje za imetnike diplomatskih potnih listov, sklenjen 11. novembra 2013 v New Delhiju in
objavljen v Uradnem listu Republike Slovenije – Mednarodne
pogodbe, št. 3/14 (Uradni list Republike Slovenije, št. 19/14).
Ljubljana, dne 5. maja 2014
Ministrstvo za zunanje zadeve
Republike Slovenije

VSEBINA
25.

26.

27.

28.

29.

30.

Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado Republike Srbije o izmenjavi in medsebojnem varovanju tajnih podatkov(BRSIMVTP)
Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Svetom ministrov Bosne in Hercegovine o izmenjavi in medsebojnem varovanju
tajnih podatkov (BBHIMVTP)
Zakon o ratifikaciji Protokola o spremembah konvencije med Republiko Slovenijo in Velikim vojvodstvom Luksemburg o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja(BLUIDO-A)
Zakon o ratifikaciji Sporazuma med Vlado Republike Slovenije in Vlado združenih arabskih emiratov
o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka, sprotokolom (BAEIDO)
Uredba o ratifikaciji Protokola med Vlado Republike Slovenije in Svetom ministrov Bosne in Hercegovine o sodelovanju na področju izobraževanja

141

147

153

156
173

Obvestilo o začetku oziroma prenehanju
veljavnosti mednarodnih pogodb

Obvestilo o začetku veljavnosti Sporazuma med
Vlado Republike Slovenije in Vlado Republike Indije o oprostitvi vizumske obveznosti za kratkoročno
bivanje za imetnike diplomatskih potnih listov

176

Izdajatelj Služba Vlade RS za zakonodajo – direktorica Ksenija Mihovar Globokar • Založnik Uradni list
Republike Slovenije d.o.o. – direktorica mag. Špela Munih Stanič • Priprava Uradni list ­Republike Slo­venije
d.o.o. • Internet: www.urad­ni-list.si – e-pošta: info@uradni-list.si