natgillin/translations-raw huggingface dataset:
aa) i Republikken Finland: Valtiovarainministeriö/Finansministeriet eller en befuldmægtiget repræsentant
If the Reporting Financial Institution cannot obtain the self-certification and new Documentary Evidence by such date, the Reporting Financial Institution must apply the electronic record search procedure described in subparagraphs B(2) to (6) of Section III of Annex I.
ab) i Kongeriget Sverige: Chefen för Finansdepartementet eller en befuldmægtiget repræsentant
Self-certification for New Entity Accounts
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 bemyndigede 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- og EF-instrumenter og dertil knyttede traktater meddelt medlemsstaterne og Den Europæiske Unions institutioner af 19. april 2000, hvoraf en kopi sendes til Andorra af generalsekretæren for Rådet for Den Europæiske Union, og som finder anvendelse på denne aftale.
With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.
ERKLÆRINGER FRA DE KONTRAHERENDE PARTER
Residence of a Financial Institution
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER OM ÆNDRINGSPROTOKOLLENS IKRAFTTRÆDEN
A Financial Institution is “resident” in a Member State, Andorra or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Andorra or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER OM AFTALEN OG DENS BILAG
In general, where a Financial Institution is resident for tax purposes in a Member State, Andorra or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Andorra or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Andorra Financial Institution or another Participating Jurisdiction Financial Institution.
De kontraherende parter er, hvad angår gennemførelsen af aftalen og bilagene, enige om, at kommentarerne til OECD-modellen for aftaler mellem kompetente myndigheder og den fælles indberetningsstandard bør anvendes som en kilde til illustration eller fortolkning for at sikre en ensartet anvendelse.
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Andorra or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Andorra or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Andorra or another Participating Jurisdiction except if the trust reports all the information required to be reported pursuant to this Agreement or another agreement implementing the Global Standard with respect to Reportable Accounts maintained by the trust to another Participating Jurisdiction (being a Member State, Andorra or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER VEDRØRENDE ARTIKEL 5 I AFTALEN
However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Andorra or another Participating Jurisdiction and it is, thus, a Member State, Andorra or another Participating Jurisdiction Financial Institution if:
De kontraherende parter er, hvad angår gennemførelsen af artikel 5 om udveksling af oplysninger efter anmodning, enige om, at kommentaren til artikel 26 i OECD's modelbeskatningsoverenskomst vedrørende indkomst og formue bør anvendes som en kilde til fortolkning.
it is incorporated under the laws of the Member State, Andorra or another Participating Jurisdiction;
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER VEDRØRENDE AFDELING III, AFSNIT A, I BILAG I TIL AFTALEN
it has its place of management (including effective management) in the Member State, Andorra or another Participating Jurisdiction; or
I den sammenhæng underretter hver medlemsstat Kommissionen, som derefter underretter Andorra, hvis Indberettende finansielle institutter i Andorra som følge af lovgivningen er forhindret i at sælge sådanne aftaler, uanset hvor de er afsluttet, til dets hjemmehørende på grundlag af den gældende EU-lovgivning og den nationale lovgivning i den pågældende medlemsstat.
Account maintained
På samme måde underretter Andorra Kommissionen, som derefter underretter medlemsstaterne, hvis Indberettende finansielle institutter i en eller flere medlemsstater som følge af lovgivningen er forhindret i at sælge sådanne aftaler, uanset hvor de er endelig afsluttet, til hjemmehørende i Andorra på grundlag af den andorranske lovgivning.
In general, an account would be considered to be maintained by a Financial Institution as follows:
Der skal gives underretning forud for ændringsprotokollens ikrafttræden, for så vidt angår den retlige situation, der forudses ved ikrafttrædelsen.
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution);
Hvis der ikke gives en sådan underretning, antages det, at Indberettende finansielle institutter ikke som følge af lovgivningen i den Indberetningspligtige jurisdiktion under en eller flere omstændigheder er forhindret i at sælge Forsikringsaftaler med kontantværdi eller Annuitetsaftaler til hjemmehørende i den pågældende Indberetningspligtige jurisdiktion.
in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution);
Derudover underretter hver medlemsstat Kommissionen, som derefter underretter Andorra, hvis Indberettende finansielle institutter i den medlemsstat som følge af lovgivningen er forhindret i at sælge sådanne aftaler, uanset hvor de er afsluttet, til hjemmehørende i Andorra på grundlag af den gældende EU-lovgivning og den nationale lovgivning i den pågældende medlemsstat.
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution;
Et Indberettende finansielt institut kan antage, at en fysisk person (bortset fra ejeren), som er begunstiget i en Forsikringsaftale med kontantværdi eller en Annuitetsaftale, og som modtager en udbetaling ved dødsfald, ikke er en Person, hvorom der skal indberettes, og kan behandle en sådan Finansiel konto som en Ikkeindberetningspligtig konto, medmindre det Indberettende finansielle institut har aktuel viden om, eller grund til at vide, at den begunstigede er en Person, hvorom der skal indberettes.
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
Et Indberettende finansielt institut har grund til at vide, at en begunstiget i en Forsikringsaftale med kontantværdi eller en Annuitetsaftale er en Person, hvorom der skal indberettes, hvis de oplysninger, der er indsamlet af det Indberettende finansielle institut og knyttet til den begunstigede indeholder indicier som beskrevet i afdeling III, afsnit B. Hvis et Indberettende finansielt institut har aktuel viden om, eller grund til at vide, at den begunstigede er en Person, hvorom der skal indberettes, skal det indberettende finansielle institut følge procedurerne i afdeling III, afsnit B.
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.
BILAG III
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.
LISTE OVER DE KONTRAHERENDE PARTERS KOMPETENTE MYNDIGHEDER
ANNEX III LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES The Competent Authorities for the purposes of this Agreement are:
De kompetente myndigheder er i forbindelse med denne aftale:
in the Principality of Andorra: El Ministre encarregat de les Finances or an authorised representative, (b) in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative,
i Fyrstendømmet Andorra El Ministre encarregat de les Finances eller en befuldmægtiget repræsentant
in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative, (d) in the Czech Republic: Ministr financí or an authorised representative, (e) in the Kingdom of Denmark: Skatteministeren or an authorised representative,
i Kongeriget Belgien: De Minister van Financiën/Le Ministre des Finances eller en befuldmægtiget repræsentant
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,
i Republikken Bulgarien: Изпълнителният директор на Националната агенция за приходите eller en befuldmægtiget repræsentant
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,
i Den Tjekkiske Republik: Ministr financí eller en befuldmægtiget repræsentant
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,
i Kongeriget Danmark: Skatteministeren eller en befuldmægtiget repræsentant
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,
i Republikken Estland: Rahandusminister eller en befuldmægtiget repræsentant
in the Portuguese Republic: O Ministro das Finanças or an authorised representative,
i Den Hellenske Republik: Ο Υπουργός Οικονομίας και Οικονομικών eller en befuldmægtiget repræsentant
in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,
i Kongeriget Spanien: El Ministro de Economía y Hacienda eller en befuldmægtiget repræsentant
in the Republic of Slovenia: Minister za finance or an authorised representative,
i Den Franske Republik: le Ministre chargé du budget eller en befuldmægtiget repræsentant
in the Slovak Republic: Minister financií or an authorised representative,
i Republikken Kroatien: Ministar financija eller en befuldmægtiget repræsentant
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative,
i Irland: The Revenue Commissioners, eller en befuldmægtiget repræsentant
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,
i Den Italienske Republik: Il Direttore Generale delle Finanze 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 and EC 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 Andorra by the Secretary General of the Council of the European Union, and which shall apply to this Agreement.
i Republikken Cypern: Υπουργός Οικονομικών, eller en befuldmægtiget repræsentant
DECLARATIONS OF THE CONTRACTING PARTIES
i Republikken Letland: Finanšu ministrs eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE ENTRY INTO FORCE OF THE AMENDING PROTOCOL
i Republikken Litauen: Finansų ministras eller en befuldmægtiget repræsentant
The Contracting Parties declare that they expect that the constitutional requirements of Andorra and the requirements of European Union law concerning entering into international agreements will be fulfilled in time to enable the Amending Protocol to enter into force on the first day of January 2017.
i Storhertugdømmet Luxembourg: le Ministre des Finances eller en befuldmægtiget repræsentant
They will take all the measures in their power to achieve that goal.
i Ungarn: A pénzügyminiszter eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES
i Republikken Malta: Il-Ministru responsabbli għall-Finanzi eller en befuldmægtiget repræsentant
The Contracting Parties agree, regarding the implementation of the Agreement and the Annexes, that the Commentaries to the OECD Model Competent Authority Agreement and Common Reporting Standard should be a source of illustration or interpretation in order to ensure consistency in application.
i Kongeriget Nederlandene: De Minister van Financiën eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
i Republikken Østrig: Der Bundesminister für Finanzen eller en befuldmægtiget repræsentant
The Contracting Parties agree, regarding the implementation of Article 5 on 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.
De kontraherende parter erklærer, at de forventer, at de forfatningsmæssige krav i Andorra og kravene i EU-retten vedrørende indgåelse af internationale aftaler vil blive opfyldt tidsnok til, at ændringsprotokollen træder i kraft på den første dag i januar 2017.
JOINT DECLARATION OF THE CONTRACTING PARTIES ON SECTION III(A) OF ANNEX I OF THE AGREEMENT
De vil træffe alle de foranstaltninger, der er til rådighed, for at nå dette mål.
The Contracting Parties agree that they will examine the practical relevance of Section III (A) of Annex I which provides that preexisting Cash Value Insurance Contracts and Annuity Contracts are not required to be reviewed, identified or reported, provided the Reporting Financial Institution is effectively prevented by law from selling such Contracts to residents of a Reportable Jurisdiction.
Det aftales, at formålet med henvisningen til standarden om »forventet relevans« er at sikre den størst mulige udveksling af oplysninger i henhold til artikel 5 i denne aftale og samtidig at præcisere, at det ikke står medlemsstaterne og Andorra frit for at iværksætte såkaldte »fiskeekspeditioner« eller at anmode om oplysninger, der sandsynligvis ikke vil være relevante for en given skatteyders skatteanliggender.
The Contracting Parties have a common interpretation that under Section III (A) of Annex I the Reporting Financial Institution is effectively prevented by law from selling Cash Value Insurance Contracts and Annuity Contracts to residents of a Reportable Jurisdiction only where the European Union and domestic law of Member States or Andorran law applicable to a Reporting Financial Institution resident in a Participating Jurisdiction (being a Member State or Andorra) does not only effectively prevent that Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts in a Reportable Jurisdiction (being, respectively, Andorra or a Member State), but those laws also effectively prevent the Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts to residents of that Reportable Jurisdiction in any other circumstances.
Selv om stk. 2 indeholder vigtige proceduremæssige krav, der har til formål at sikre, at der ikke foretages fiskeekspeditioner, skal bestemmelserne i stk. 2, nr. i)-v), dog ikke fortolkes således, at de hindrer en effektiv udveksling af oplysninger.
In this context, each Member State will inform the European Commission, which will in turn notify Andorra, in case Reporting Financial Institutions in Andorra are prevented by law from selling such Contracts, regardless of where they are finalised, to its residents based on applicable European Union law and domestic law of that Member State.
Standarden »forventet relevans« kan opfyldes, uanset om sagen drejer sig om en enkelt skatteyder (identificeret ved navn eller på anden måde) eller flere skatteydere (identificeret ved navn eller på anden måde).
Accordingly, Andorra will notify the European Commission, which will in turn inform Member States, in case Reporting Financial Institutions of one or more Member States are prevented by law from selling such Contracts, regardless of where they are finalised, to Andorra residents based on Andorran law.
Udtrykket »Finansielt aktiv« omfatter værdipapirer (f.eks. kapitalandele i et aktieselskab, andele eller ejerinteresser i et interessentskab, der har udvidet ejerkreds eller er børsnoteret, eller en trust, obligationer, lånebeviser, gældsbreve eller tilsvarende gældsbeviser), andele i et interessentskab, varer, swaps (f.eks. renteswaps, valutaswaps, basisswaps, rentelofter, rentegulve, råvareswaps, aktieswaps, aktieindeksswaps og lignende aftaler), Forsikringsaftaler eller Annuitetsaftaler eller andele (herunder en futureskontrakt, en terminskontrakt eller en option) i værdipapirer, interessentskaber, varer, swaps, Forsikringsaftaler eller Annuitetsaftaler.
These notifications will be made prior to the entry into force of the Amending Protocol regarding the foreseen legal situation as of the entry into force.
I denne forbindelse henviser overbetaling fra kunden ikke til kreditsaldi for så vidt angår omtvistede betalinger, men omfatter kreditsaldi, der stammer fra returnering af varer.
Accordingly, Andorra will notify the European Commission, which will in turn inform Member States, in case Reporting Financial Institutions in Andorra are prevented by law from selling such Contracts, regardless of where they are finalised, to residents of one or more Member States based on Andorran law.
Udtrykket »Kontantværdi« betyder det største af følgende to beløb: i) det beløb, som forsikringstageren er berettiget til at modtage ved opsigelse eller udløb af aftalen (bestemt uden nedsættelse for en eventuel betaling i forbindelse med opsigelse eller forsikringspolicelån) og ii) det beløb, som forsikringstageren kan låne i henhold til eller under hensyn til aftalen.
In the absence of such notification it will be considered that Reporting Financial Institutions are not effectively prevented by the law of the Jurisdiction of the Financial Institution in one or more circumstances from selling Cash Value Insurance Contracts or Annuity Contracts to residents of the Reportable Jurisdiction.
Uanset det foranstående omfatter udtrykket »Kontantværdi« ikke et beløb, som skal betales i henhold til en Forsikringsaftale:
In the absence of a notification from the Jurisdiction of the Reporting Financial Institution and from the Reportable Jurisdiction with regard to the relevant Reporting Financial Institution and Contract, Section III (A) of Annex I shall not apply to that Reporting Financial Institution and Contract.
det Finansielle institut gennemfører senest fra eller før ikrafttrædelsen af ændringsprotokollen undertegnet den 12. februar 2016 politikker og procedurer, der enten har til formål at forhindre, at en kunde foretager en overbetaling på over 50000 USD eller et tilsvarende beløb, der er denomineret i den nationale valuta for hver medlemsstat eller Andorra, eller at sikre, at enhver overbetaling fra kunden ud over dette beløb tilbagebetales til kunden inden for 60 dage, i begge tilfælde under anvendelse af de regler, der er omhandlet i afdeling VII, punkt C, om valutaomregning.
DECLARATION OF ANDORRA ON ARTICLE 5 OF THE AGREEMENT
I denne forbindelse henviser overbetaling fra kunden ikke til kreditsaldi for så vidt angår omtvistede betalinger, men omfatter kreditsaldi, der stammer fra returnering af varer.
The Andorran Delegation has informed the European Commission that Andorra will not exchange information in relation to a request based on data obtained illegally.
Udtrykket »Kontrollerende personer« betyder fysiske personer, der udøver kontrol over en Enhed.
The European Commission took note of the Andorran position.
For så vidt angår trusts betyder dette udtryk stifter(e), forvalter(e), (eventuel) protektor(er), de(n) begunstigede eller klasse(r) af begunstigede og en eller flere andre fysiske personer, der i sidste instans udøver reel kontrol over trusten, og for så vidt angår en anden juridisk ordning end en trust betyder udtrykket personer i tilsvarende eller lignende stilling.
the Annexes shall be replaced by: ‘
Udtrykket »Kontrollerende personer« skal fortolkes på en måde, der er i overensstemmelse med henstillingerne fra Den Finansielle Aktionsgruppe.
A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person.
En Enhed er en »Tilknyttet enhed« til en anden Enhed, hvis en af Enhederne kontrollerer den anden Enhed, eller de to Enheder er under fælles kontrol.
A Reporting Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract or an Annuity Contract is a Reportable Person if the information collected by the Reporting Financial Institution and associated with the beneficiary contains indicia as described in paragraph B of Section III.
I denne henseende omfatter kontrol direkte eller indirekte ejerskab af mere end 50 % af stemmerne og værdien i en Enhed.
If a Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person, the Reporting Financial Institution must follow the procedures in paragraph B of Section III.
En medlemsstat eller Andorra har mulighed for at definere en Enhed som en »Tilknyttet enhed« til en anden Enhed, hvis a) en af Enhederne kontrollerer den anden Enhed, eller b) de to Enheder er under fælles kontrol, eller c) de to Enheder er Investeringsenheder som beskrevet i afsnit A, punkt 6, litra b), er under fælles forvaltning, og denne forvaltning opfylder forpligtelserne for passende omhu for sådanne Investeringsenheder.
An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity or the two Entities are under common control.