natgillin/translations-raw huggingface dataset:
For at gøre det nemmere at udøve denne ret kan enhver fysisk person indgive en anmodning om indsigt i, berigtigelse og/eller sletning af vedkommendes oplysninger.
For these purposes, a legal person or a legal arrangement is considered ‘similar’ to a partnership and a limited liability partnership where it is not treated as a taxable unit in a Reportable Jurisdiction under the tax laws of such Reportable Jurisdiction.
En sådan anmodning kan indgives til den pågældende anden Kompetente myndighed via vedkommendes egen Kompetente myndighed.
However, in order to avoid duplicate reporting (given the wide scope of the term ‘Controlling Persons’ in the case of trusts), a trust that is a Passive NFE may not be considered a similar legal arrangement.
Den anmodede Kompetente myndighed skal give indsigt i de relevante oplysninger og, hvor det er passende, ajourføre og/eller rette ukorrekte eller ufuldstændige oplysninger.
Address of Entity's principal office
Ret til klageadgang
One of the requirements described in subparagraph E(6)(c) of Section VIII of Annex I is that, with respect to an Entity, the official documentation includes either the address of the Entity's principal office in the Member State, Monaco or other jurisdiction in which it claims to be a resident or the Member State, Monaco or other jurisdiction in which the Entity was incorporated or organised.
Hvad angår de personoplysninger, som behandles i henhold til denne aftale, har enhver fysisk person ret til effektive administrative og retlige klagemuligheder uanset nationalitet eller jurisdiktion, hvor den pågældende person er hjemmehørende, hvad enten det er den ene eller anden jurisdiktion eller dem alle sammen.
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
Elektronisk databehandling
The address of a Financial Institution with which the Entity maintains an account, a post office box, or an address used solely for mailing purposes is not the address of the Entity's principal office unless such address is the only address used by the Entity and appears as the Entity's registered address in the Entity's organisational documents.
Den Kompetente myndighed træffer ikke afgørelser, der har negative retlige virkninger for en fysisk person eller påvirker vedkommende betydeligt, og som alene er truffet på grundlag af en elektronisk behandling af oplysninger, der er bestemt til at vurdere bestemte aspekter af den pågældendes personlige forhold.
Further, an address that is provided subject to instructions to hold all mail to that address is not the address of the Entity's principal office.
Overførsel til myndigheder i tredjelande
ANNEX III
En Kompetent myndighed kan lejlighedsvis overføre personoplysninger, som er modtaget i henhold til denne aftale, til offentlige myndigheder i tredjelande ud over medlemsstaterne og Monaco, hvis samtlige af følgende betingelser er opfyldt:
ADDITIONAL DATA PROTECTION SAFEGUARDS REGARDING THE TREATMENT OF THE DATA COLLECTED AND EXCHANGED UNDER THIS AGREEMENT
overførslen er nødvendig for de formål, der er fastsat i artikel 6, stk. 4, i den modtagende tredjelandsjurisdiktion, som udelukkende vil bruge oplysningerne til disse formål
The following terms and expressions shall have the meaning assigned to them hereinafter when used under this Agreement:
i tredjelandsjurisdiktionen er myndighedernes beføjelser direkte knyttet til de formål, der er fastsat i artikel 6, stk. 4
‘processing’ means any operation or set of operations which is performed upon personal data, whether or not by automatic means, such as collection, recording, organisation, storage, adaptation or alteration, retrieval, consultation, use, disclosure by transmission or transfer, dissemination or otherwise making available, alignment or combination, blocking, erasure or destruction.
den modtagende tredjelandsjurisdiktion sikrer et niveau for beskyttelse af personoplysningerne svarende til det, der er fastsat i denne aftale, og forpligter sig til ikke at overføre de modtagne oplysninger til tredjepart
Non-discrimination
den Kompetente myndighed, som oplysningerne stammer fra, har på forhånd givet sit samtykke i henhold til betingelserne i artikel 6, stk. 5, og
The Contracting Parties shall ensure that the safeguards applicable to the processing of personal data under this Agreement and relevant national laws apply to all individuals without discrimination, in particular on the basis of nationality or country of residence or physical appearance.
den registrerede er informeret om overførslen.
Data
Enhver anden overførsel af oplysninger modtaget i henhold til denne aftale til tredjeparter er forbudt.
The data processed by the Contracting Parties under this Agreement shall be relevant, necessary and proportionate to the purposes set out in this Agreement.
Oplysningernes integritet og sikkerhed
The Contracting Parties shall not exchange personal data revealing racial or ethnic origin, political opinions, religious or philosophical beliefs, trade union membership, or data concerning the health or sex life of the individual.
Hvad angår de oplysninger, som behandles inden for rammerne af denne aftale, skal de kontraherende parter og de Indberettende finansielle institutter indføre:
Right to information, right of access and rectification and erasure of data
passende beskyttelsesforanstaltninger til at sikre, at disse oplysninger forbliver fortrolige og udelukkende anvendes til brug for og af de personer eller myndigheder, der er nævnt i artikel 6
Where the information is used for other purposes within the receiving jurisdiction or is transmitted by the receiving jurisdiction to a third jurisdiction (a Member State or Monaco) in accordance with Article 6(5) of the Agreement, the Competent Authority of the jurisdiction receiving the information and using it for other purposes or forwarding it to a third jurisdiction shall inform the persons concerned.
infrastruktur til en effektiv udveksling af oplysninger (herunder procedurer, der er fastsat for at sikre rettidige, præcise, sikre og fortrolige udvekslinger af oplysninger samt effektiv og pålidelig kommunikation og kapacitet til hurtigt at løse spørgsmål og problemer vedrørende udvekslinger eller anmodninger om udvekslinger og til at gennemføre artikel 4 i denne aftale)
This information shall be provided in sufficient time for the individual(s) concerned to exercise their data protection rights and, in any case, before the receiving jurisdiction has used the information for other purposes or transmitted it to the third jurisdiction.
tekniske og organisatoriske foranstaltninger til forebyggelse af ubeføjet formidling eller ikkeautoriseret adgang, hændelig eller ulovlig tilintetgørelse og hændeligt tab eller ændring samt alle andre former for ulovlig behandling og
With respect to any personal data processed under this Agreement, any individual shall have the right to request access to personal data relating to them that are processed by the Reporting Financial Institutions and/or the Competent Authorities and to rectify such data where they are inaccurate.
tekniske og organisatoriske foranstaltninger til berigtigelse af ukorrekte oplysninger og sletning af oplysninger, hvis opbevaring ikke er juridisk begrundet.
Where the data is unlawfully processed the individual may request their erasure.
De kontraherende parter sikrer, at de Indberettende finansielle institutter straks meddeler det til den Kompetente myndighed, som de hører under, hvis de har grund til at tro, at de har indberettet ukorrekte eller ufuldstændige oplysninger til denne Kompetente myndighed.
To facilitate the exercise of this right, each individual shall be entitled to submit requests for access to and rectification and/or erasure of their data; these requests shall be addressed to the other Competent Authority concerned through their own Competent Authority.
Den Kompetente myndighed, der modtager meddelelsen, træffer alle de passende foranstaltninger, der er mulige efter dens nationale lovgivning, for at korrigere de fejl, der er beskrevet i meddelelsen.
The requested Competent Authority shall provide access to the relevant data and, where appropriate, update and/or correct any inaccurate or incomplete data.
Sanktioner
Right of redress
De kontraherende parter sikrer, at enhver overtrædelse af bestemmelserne om beskyttelse af personoplysninger som fastsat ved denne aftale underkastes effektive og afskrækkende sanktioner.
With respect to any personal data processed under this Agreement, any individual shall have the right to effective administrative and judicial redress regardless of their nationality and country of residence in either or all of the jurisdictions involved.
Tilsyn
Automated processing
Den behandling af personoplysninger, som foretages af Indberettende finansielle institutter og de Kompetente myndigheder inden for rammerne af denne aftale, er underlagt af tilsyn af i) de nationale tilsynsmyndigheder for databeskyttelse, som er oprettet i henhold til den nationale lovgivning, der gennemfører direktiv 95/46/EF, for så vidt angår medlemsstaterne, og ii) tilsynskommissionen for personoplysninger, for så vidt angår Monaco.
The Competent Authorities shall not take any decision which produces adverse legal effects concerning an individual or significantly affects them and which is based solely on automated processing of data intended to evaluate certain personal aspects relating to them.
Disse tilsynsmyndigheder i medlemsstaterne og Monaco skal have effektive beføjelser til at foretage tilsyn, undersøgelse, indgriben og vurdering samt til at indgive lovovertrædelser til retsforfølgelse, hvor dette er relevant.
Transfers to authorities of third countries
De sørger navnlig for, at klager vedrørende manglende overholdelse modtages, undersøges og besvares, og at der bliver taget passende hånd herom.
A Competent Authority may occasionally transfer personal data received pursuant to this Agreement to public authorities of third jurisdictions, other than the Member States and Monaco, if all of the following circumstances apply:
i Republikken Polen: Minister Finansów eller en befuldmægtiget repræsentant
the transfer is necessary for the purposes specified in Article 6(4) in the receiving third jurisdiction and the data will be used by the receiving third jurisdiction only for such purposes;
i Den Portugisiske Republik: O Ministro das Finanças eller en befuldmægtiget repræsentant
the data are relevant and proportionate to the purposes for which they are transferred;
i Rumænien: Președintele Agenției Naționale de Administrare Fiscală eller en befuldmægtiget repræsentant
the competences of the third jurisdiction authority are directly related to the purposes referred to in Article 6(4);
i Republikken Slovenien: Minister za finance eller en befuldmægtiget repræsentant
the receiving third jurisdiction guarantees a level of protection of personal data equivalent to that established by this Agreement, and undertakes not to transfer the received data to any third parties;
i Den Slovakiske Republik: Minister financií eller en befuldmægtiget repræsentant
the Competent Authority that provided the information has given prior authorisation in accordance with the conditions set out in Article 6(5); and
aa) i Republikken Finland: Valtiovarainministeriö/Finansministeriet eller en befuldmægtiget repræsentant
the data subject has been informed of the transfer.
ab) i Kongeriget Sverige: Chefen för Finansdepartementet eller en befuldmægtiget repræsentant
Any other transfers of information received pursuant to this Agreement to third parties is prohibited.
ac) i Det Forenede Kongerige Storbritannien og Nordirland og de europæiske territorier, hvis eksterne forbindelser henhører under Det Forenede Kongeriges ansvar: The Commissioners of Inland Revenue eller deres befuldmægtigede repræsentant og den kompetente myndighed i Gibraltar, som Det Forenede Kongerige udpeger i overensstemmelse med de aftalte ordninger vedrørende de gibraltariske myndigheder i forbindelse med EU-instrumenter og dertil knyttede traktater meddelt medlemsstaterne og Den Europæiske Unions institutioner af 19. april 2000, hvoraf en kopi sendes til Fyrstendømmet Monaco af Generalsekretariatet for Rådet for Den Europæiske Union, og som finder anvendelse på denne aftale.
Data integrity and security
ERKLÆRINGER FRA DE KONTRAHERENDE PARTER:
With respect to the information processed under this Agreement, the Contracting Parties and the Reporting Financial Institutions shall have in place:
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER OM OPFYLDELSEN AF DEN GLOBALE STANDARD
appropriate safeguards to ensure that such information remains confidential and is used solely for the purposes and by the persons or authorities referred to in Article 6;
De kontraherende parter er enige om, at de bestemmelser vedrørende automatisk udveksling af oplysninger, der indgår i:
the infrastructure for an effective information-exchange relationship (including established processes for ensuring timely, accurate, secure and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Article 4 of this Agreement);
Rådets direktiv 2011/16/EU om administrativt samarbejde på beskatningsområdet, som ændret ved Rådets direktiv 2014/107/EU
technical and organisational measures to prevent any unauthorised disclosure or access, accidental or unlawful destruction or accidental loss, or alteration, or any other unlawful form of processing; and
aftalen og bilagene dertil og
technical and organisational measures for the rectification of any inaccurate information and the deletion of information for which there is no legal justification for its retention.
de andre aftaler inden for samme område, som Den Europæiske Union parallelt hermed har forhandlet på plads med Det Schweiziske Forbund, Fyrstendømmet Andorra, Fyrstendømmet Liechtenstein og Republikken San Marino, opfylder den globale standard, selv om visse af disse aftaler indeholder yderligere detaljer for så vidt angår fortrolighed og databeskyttelse, i betragtning af de forskellige holdninger, som Fyrstendømmet Monaco og disse fire andre lande har givet udtryk for på dette område, i det omfang det er strengt nødvendigt for at gøre det muligt for medlemsstaterne at overholde de krav, der er pålagt dem i henhold til EU-retten i deres relationer med jurisdiktioner uden for Den Europæiske Union.
The Contracting Parties shall ensure that the Reporting Financial Institutions shall without delay notify the Competent Authority in their jurisdiction when they have reasons to believe that they have reported any incorrect or incomplete information to such Competent Authority.
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER OM AFTALEN OG BILAGENE
The notified Competent Authority shall take all appropriate measures available under its domestic law to address the errors described in the notice.
Hvad angår gennemførelsen af aftalen og bilag I og II dertil, er de kontraherende parter enige om, at kommentarerne til OECD's model for aftaler mellem kompetente myndigheder og den fælles indberetningsstandard bør anvendes som en kilde til illustration eller fortolkning for at sikre en ensartet anvendelse.
Sanctions
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER OM ARTIKEL 5 I AFTALEN
The Contracting Parties shall ensure that any infringement of the provisions on the protection of personal data set out in this Agreement shall be subject to effective and dissuasive sanctions.
D. Undersøgelsen af Allerede eksisterende højværdipersonkonti skal være afsluttet senest den 31. december 2017.
in the Federal Republic of Germany: der Bundesminister der Finanzen or an authorised representative; (g) in the Republic of Estonia: Rahandusminister or an authorised representative;
Undersøgelsen af Allerede eksisterende lavværdipersonkonti skal være afsluttet senest den 31. december 2018.
in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative; (i) in the Kingdom of Spain: el Ministro de Economía y Hacienda or an authorised representative; (j) in the French Republic: le Ministre chargé du budget or an authorised representative; (k) in the Republic of Croatia: Ministar financija or an authorised representative; (l) in Ireland: the Revenue Commissioners or their authorised representative,
hvis bruttoindkomst hovedsagelig kan tilskrives investering, geninvestering eller handel med Finansielle aktiver, hvis Enheden forvaltes af en anden Enhed, som er et Indskudsinstitut, et Forvaltningsinstitut, et Specificeret forsikringsselskab eller en Investeringsenhed som beskrevet i afsnit A, punkt 6, litra a).
in the Italian Republic: il Direttore Generale delle Finanze or an authorised representative; (n) in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative; (o) in the Republic of Latvia: Finanšu ministrs or an authorised representative;
BILAG IV
in the Republic of Lithuania: Finansų ministras or an authorised representative; (q) in the Grand Duchy of Luxembourg: le Ministre des Finances or an authorised representative; (r) in Hungary: a pénzügyminiszter or an authorised representative; (s) in the Republic of Malta: il-Ministru responsabbli għall-Finanzi or an authorised representative; (t) in the Kingdom of the Netherlands: de Minister van Financiën or an authorised representative; (u) in the Republic of Austria: der Bundesminister für Finanzen or an authorised representative;
LISTE OVER DE KONTRAHERENDE PARTERS KOMPETENTE MYNDIGHEDER
in the Republic of Poland: Minister Finansów or an authorised representative;
De kontraherende parters Kompetente myndigheder er i forbindelse med denne aftale:
in the Portuguese Republic: o Ministro das Finanças or an authorised representative;
i Fyrstendømmet Monaco: le Conseiller de gouvernement-Ministre des finances et de l'économie eller en befuldmægtiget repræsentant
in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative;
i Kongeriget Belgien: De Minister van Financiën/Le Ministre des Finances eller en befuldmægtiget repræsentant
in the Republic of Slovenia: Minister za finance or an authorised representative;
i Republikken Bulgarien: Изпълнителният директор на Националната агенция за приходите eller en befuldmægtiget repræsentant
in the Slovak Republic: Minister financií or an authorised representative;
i Den Tjekkiske Republik: Ministr financí eller en befuldmægtiget repræsentant
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative;
i Kongeriget Danmark: Skatteministeren eller en befuldmægtiget repræsentant
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative;
i Forbundsrepublikken Tyskland: Der Bundesminister der Finanzen eller en befuldmægtiget repræsentant
(ac) in the United Kingdom of Great Britain and Northern Ireland and in the European territories for whose external relations the United Kingdom is responsible: the Commissioners of Inland Revenue or their authorised representative and the competent authority in Gibraltar, which the United Kingdom will designate in accordance with the Agreed Arrangements relating to Gibraltar authorities in the context of EU instruments and related treaties notified to the Member States and institutions of the European Union of 19 April 2000, a copy of which shall be notified to the Principality of Monaco by the Secretary General of the Council of the European Union, and which shall apply to this Agreement.
i Republikken Estland: Rahandusminister eller en befuldmægtiget repræsentant
DECLARATIONS OF THE CONTRACTING PARTIES:
i Den Hellenske Republik: Ο Υπουργός Οικονομίας και Οικονομικών eller en befuldmægtiget repræsentant
JOINT DECLARATION BY THE CONTRACTING PARTIES ON COMPLIANCE WITH THE GLOBAL STANDARD
i Kongeriget Spanien: El Ministro de Economía y Hacienda eller en befuldmægtiget repræsentant
The Contracting Parties agree on the compliance with the Global Standard of the provisions on the automatic exchange of information contained:
i Den Franske Republik: le ministre chargé du budget eller en befuldmægtiget repræsentant
in Council Directive 2011/16/EU on administrative cooperation in the field of taxation, as amended by Council Directive 2014/107/EU,
i Republikken Kroatien: Ministar financija eller en befuldmægtiget repræsentant
in the Agreement and its annexes, and
i Irland: The Revenue Commissioners eller en befuldmægtiget repræsentant
in other agreements that the European Union has negotiated in parallel on the same subject matter with the Swiss Confederation, the Principality of Andorra, the Principality of Liechtenstein and the Republic of San Marino, although some of these agreements contain further details concerning confidentiality and data protection because of the different positions on the subject of the Principality of Monaco and these four other countries, to the extent strictly necessary to allow the European Union Member States to comply with the requirements imposed on them by Union law in their relations with jurisdictions outside the European Union.
i Den Italienske Republik: il Direttore Generale delle Finanze eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES
i Republikken Cypern: Υπουργός Οικονομικών eller en befuldmægtiget repræsentant
The Contracting Parties agree, regarding the implementation of the Agreement and Annexes I and II thereto, to use the Commentaries to the OECD Model Competent Authority Agreement and Common Reporting Standard as a source of illustration or interpretation and in order to ensure consistency in application.
i Republikken Letland: Finanšu ministrs eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
i Republikken Litauen: Finansų ministras eller en befuldmægtiget repræsentant
The Contracting Parties agree, regarding the implementation of Article 5 of the Agreement on the Exchange of Information upon Request, that the Commentary to Article 26 of the OECD Model Tax Convention on Income and on Capital should be a source of interpretation.
i Storhertugdømmet Luxembourg: le Ministre des Finances eller en befuldmægtiget repræsentant
JOINT DECLARATION BY THE CONTRACTING PARTIES ON ARTICLE 2 OF THE AMENDING PROTOCOL
i Ungarn: A pénzügyminiszter eller en befuldmægtiget repræsentant
With reference to Article 2 of the Amending Protocol, the Contracting Parties agree that the provisional application of the Amending Protocol implies:
i Republikken Malta: Il-Ministru responsabbli għall-Finanzi eller en befuldmægtiget repræsentant
that the Principality of Monaco and the Member States and their financial institutions shall apply the reporting and due diligence rules consistent with Annexes I and II as of 1 January 2017 in view of meeting their obligations under Article 3(3) of the Agreement as amended by this Amending Protocol.
i Kongeriget Nederlandene: De Minister van Financiën eller en befuldmægtiget repræsentant
The obligations laid down in Article 3(3) of the Agreement as amended by this Amending Protocol shall not, however, be applicable to the Contracting Parties until the requirements for entry into force laid down in Article 2(1) of the Amending Protocol are met,
i Republikken Østrig: Der Bundesminister für Finanzen eller en befuldmægtiget repræsentant
that the Member States are authorised from 1 January 2017 to send requests for information to the Principality of Monaco under Article 5 of the Agreement as amended by this Amending Protocol but the Principality of Monaco may choose to respond to such requests only after the conditions for entry into force laid down in Article 2(1) of the Amending Protocol are met,