natgillin/translations-raw huggingface dataset:
Udtrykket »AML/KYC-procedurer« betyder et Indberettende finansielt instituts procedurer for passende omhu i forhold til kunder i henhold til krav vedrørende bekæmpelse af hvidvaskning af penge eller tilsvarende krav, som dette Indberettende finansielle institut er underlagt.
any other jurisdiction (i) with which the relevant Member State or Andorra, as the context requires, has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by that Member State or Andorra and notified to Andorra, respectively to the European Commission;
Udtrykket »Enhed« betyder en juridisk person eller en juridisk ordning såsom et selskab, et interessentskab, en trust eller en fond.
with regard to Member States, any other jurisdiction (i) with which the European Union has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by the European Commission.
I denne henseende omfatter kontrol direkte eller indirekte ejerskab af mere end 50 % af stemmerne og værdien i en Enhed.
The term “Controlling Persons” means the natural persons who exercise control over an Entity.
Inden ikrafttrædelsen af ændringsprotokollen undertegnet den 12. februar 2016 giver medlemsstaterne meddelelse til Andorra og Andorra til Europa-Kommissionen, om de har gjort brug af den mulighed, der er fastsat i dette punkt.
In the case of a trust, that term means the settlor(s), the trustee(s), the protector(s) (if any), the beneficiary(ies) or class(es) of beneficiaries, and any other natural person(s) exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions.
Udtrykket »Skatteregistreringsnummer« betyder en Skattepligtigs identifikationsnummer (eller hvad der til praktiske formål svarer dertil i mangel af et Skatteregistreringsnummer).
The term “Controlling Persons” must be interpreted in a manner consistent with the Financial Action Task Force Recommendations.
Udtrykket »Bevisdokument« omfatter en eller flere af følgende:
The term “NFE” means any Entity that is not a Financial Institution.
en hjemlandsattest udstedt af et autoriseret myndighedsorgan (f.eks. en statslig myndighed, et andet offentligt organ eller en kommune) i jurisdiktionen (en medlemsstat, Andorra eller anden jurisdiktion), hvori betalingsmodtageren hævder at være hjemmehørende
The term “Passive NFE” means any: (i) NFE that is not an Active NFE; or (ii) an Investment Entity described in subparagraph A(6)(b) that is not a Participating Jurisdiction Financial Institution.
med hensyn til en fysisk person enhver gyldig dokumentation udstedt af et autoriseret myndighedsorgan (f.eks. en statslig myndighed, et andet offentligt organ eller en kommune), der omfatter personens navn, og som typisk anvendes til identifikationsformål
The term “Active NFE” means any NFE that meets any of the following criteria:
med hensyn til en Enhed enhver gyldig dokumentation udstedt af et autoriseret myndighedsorgan (f.eks. en statslig myndighed, et andet offentligt organ eller en kommune), der omfatter Enhedens navn og enten adressen på dens hovedkontor i den jurisdiktion (en medlemsstat, Andorra eller anden jurisdiktion), hvor den hævder at være hjemmehørende, eller i den jurisdiktion (en medlemsstat, Andorra eller anden jurisdiktion), hvor Enheden blev registreret eller oprettet
less than 50 % of the NFE's gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 % of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;
et revideret årsregnskab, en tredjeparts kreditrapport, en konkursbegæring eller en rapport fra en værdipapirtilsynsmyndighed.
the stock of the NFE is regularly traded on an established securities market or the NFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market;
Med hensyn til en Allerede eksisterende enhedskonto har enhver medlemsstat eller Andorra mulighed for at tillade, at Indberettende finansielle institutter som Bevisdokument anvender enhver klassificering i det Indberettende finansielle instituts arkiver på Kontohaveren, som er fastlagt på grundlag af et standardiseret branchekodesystem, som er registreret af det Indberettende finansielle institut i overensstemmelse med dets normale forretningspraksis med henblik på AML/KYC-procedurer eller andre reguleringsmæssige formål (bortset fra skattemæssige formål), og som er foretaget af det Indberettende finansielle institut inden den dato, hvor den finansielle konto er klassificeret som en Allerede eksisterende konto, forudsat at det Indberettende finansielle institut ikke ved eller ikke har grund til at vide, at en sådan klassificering er forkert eller upålidelig.
the NFE is a Governmental Entity, an International Organisation, a Central Bank, or an Entity wholly owned by one or more of the foregoing;
Udtrykket »standardiseret branchekodesystem« betyder et kodesystem, der anvendes til at klassificere virksomheder efter virksomhedstype til andre formål end skattemæssige formål.
substantially all of the activities of the NFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an Entity does not qualify for this status if the Entity functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes;
AFDELING IX
the NFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFE does not qualify for this exception after the date that is 24 months after the date of the initial organisation of the NFE;
EFFEKTIV GENNEMFØRELSE
the NFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganising with the intent to continue or recommence operations in a business other than that of a Financial Institution;
Hver medlemsstat og Andorra skal have indført regler og administrative procedurer for at sikre en effektiv gennemførelse og overholdelse af de procedurer for indberetning og passende omhu, der er anført ovenfor, herunder:
the NFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; or
regler, der skal forhindre, at Finansielle institutter, personer eller mellemmænd indfører en praksis, der har til formål at omgå procedurerne for indberetning og passende omhu
the NFE meets all of the following requirements:
regler, der forpligter Indberettende finansielle institutter til at føre registre over de skridt, der er taget, og de beviser, der er anvendt under udførelsen af procedurerne for indberetning og passende omhu, og passende foranstaltninger til at fremskaffe disse registre
it is established and operated in its jurisdiction of residence (being a Member State, Andorra or other jurisdiction) exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence (being a Member State, Andorra or other jurisdiction) and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare;
administrative procedurer til at kontrollere Indberettende finansielle institutters overholdelse af procedurerne for indberetning og passende omhu, administrative procedurer, der skal følges op i samarbejde med det Indberettende finansielle institut, hvis der indberettes ikke-dokumenterede konti
it is exempt from income tax in its jurisdiction of residence (being a Member State, Andorra or other jurisdiction);
administrative procedurer til at sikre, at de Enheder og konti, som er defineret i national lovgivning som Ikke-indberettende finansielle institutter og Undtagne konti, fortsat frembyder en lav risiko for at blive anvendt til skatteunddragelse, og
it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
effektive håndhævelsesbestemmelser i tilfælde af manglende overholdelse.
the applicable laws of the NFE's jurisdiction of residence (being a Member State, Andorra or other jurisdiction) or the NFE's formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE's charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased; and
Ændring i omstændighederne
The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.
En »ændring i omstændighederne« omfatter enhver ændring, der medfører nye oplysninger vedrørende en persons status, eller på anden måde er i modstrid med personens status.
A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Annex, and such other person is treated as holding the account.
En ændring i omstændighederne omfatter desuden enhver ændring eller tilføjelse af oplysninger til Kontohaverens konto (herunder tilføjelse, udskiftning eller andre ændringer I forbindelse med en Kontohaver) eller enhver ændring eller tilføjelse af oplysninger til en konto med tilknytning til en sådan konto (under anvendelse af reglerne om kontosammenlægning, der er beskrevet i afdeling VII, afsnit C, punkt 1-3, i bilag I), hvis en sådan ændring eller tilføjelse af oplysninger påvirker Kontohaverens status.
In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract.
Hvis et Indberettende finansielt institut har anvendt bopælsadressetesten beskrevet i afdeling III, afsnit B, punkt 1, i bilag I, og der er sket en ændring i omstændighederne, som bevirker, at det Indberettende finansielle institut får viden om eller grund til at vide, at det oprindelige Bevisdokument (eller anden tilsvarende dokumentation) er forkert eller upålideligt, skal det Indberettende finansielle institut senest den sidste dag i det relevante kalenderår eller anden relevant indberetningsperiode eller 90 kalenderdage efter meddelelsen eller opdagelsen af en sådan ændring i omstændighederne indhente en egenerklæring og et nyt Bevisdokument, der kan fastlægge Kontohaverens skattemæssige hjemsted(er).
If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract.
Hvis det Indberettende finansielle institut ikke kan fremskaffe egenerklæringen og det nye Bevisdokument inden denne dato, skal det Indberettende finansielle institut anvende proceduren for søgning i elektroniske aktiver som beskrevet i afdeling III, afsnit B, punkt 2-6, i bilag I.
Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
Egenerklæring til Nye enhedskonti
The term “AML/KYC Procedures” means the customer due diligence procedures of a Reporting Financial Institution pursuant to the anti-money laundering or similar requirements to which such Reporting Financial Institution is subject.
For så vidt angår Nye enhedskonti kan et Indberettende finansielt institut kun basere sig på en egenerklæring fra enten Kontohaveren eller den Kontrollerende person med henblik på at afgøre, om en Kontrollerende person i en Passiv NFE er en Person, hvorom der skal indberettes.
The term “Entity” means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.
Et Finansielt instituts hjemsted
An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity or the two Entities are under common control.
Et Finansielt institut er »hjemmehørende« i en medlemsstat, Andorra eller en anden Deltagende jurisdiktion, hvis det er underlagt lovgivningen i denne medlemsstat, Andorra eller en anden Deltagende jurisdiktion (dvs. den Deltagende jurisdiktion er i stand til at håndhæve det Finansielle instituts indberetningspligt).
For this purpose control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
Generelt er et Finansielt institut, der er skattemæssigt hjemmehørende i en medlemsstat, Andorra eller en anden Deltagende jurisdiktion, underlagt lovgivningen i denne medlemsstat, Andorra eller en anden Deltagende jurisdiktion, og dermed er et Finansielt institut i en medlemsstat, et Finansielt institut i Andorra eller et Finansielt institut i en anden Deltagende jurisdiktion.
A Member State or Andorra shall have the option of defining an Entity as a “Related Entity” of another Entity if (a) either Entity controls the other Entity; (b) the two Entities are under common control; or (c) the two Entities are Investment Entities described in subparagraph A(6)(b), are under common management, and such management fulfils the due diligence obligations of such Investment Entities.
En trust, der er et Finansielt institut (uanset om det er skattemæssigt hjemmehørende i en medlemsstat, Andorra eller en anden Deltagende jurisdiktion), anses for at være underlagt lovgivningen i en medlemsstat, Andorra eller en anden Deltagende jurisdiktion, hvis en eller flere af dens forvaltere er hjemmehørende i denne medlemsstat, Andorra eller en anden Deltagende jurisdiktion, medmindre trusten indberetter alle de oplysninger, der skal indberettes i henhold til denne aftale eller en anden aftale til gennemførelse af den Globale standard for så vidt angår Indberetningspligtige konti, der føres af trusten, til en anden Deltagende jurisdiktion (en medlemsstat, Andorra eller en anden Deltagende jurisdiktion), fordi den er skattemæssigt hjemmehørende i denne anden Deltagende jurisdiktion.
For this purpose, control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
Hvis et Finansielt institut (bortset fra en trust) ikke har et skattemæssigt hjemsted (f.eks. fordi det betragtes som skattemæssigt transparent eller er beliggende i en jurisdiktion, som ikke har nogen indkomstskat), anses det for at være underlagt lovgivningen i en medlemsstat, Andorra eller en anden Deltagende jurisdiktion, og det er således et Finansielt institut i en medlemsstat, Andorra eller en anden Deltagende jurisdiktion, hvis:
Before the entry into force of the Amending Protocol signed on 12 February 2016, Member States shall communicate to Andorra and Andorra shall communicate to the European Commission whether they have exercised the option provided for in this subparagraph.
det er registreret i henhold til lovgivningen i den pågældende medlemsstat, Andorra eller en anden Deltagende jurisdiktion
The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
ledelsen (herunder den faktiske ledelse) har hjemsted i den pågældende medlemsstat, Andorra eller en anden Deltagende jurisdiktion eller
The term “Documentary Evidence” includes any of the following:
det er underlagt finansielt tilsyn i den pågældende medlemsstat, Andorra eller en anden Deltagende jurisdiktion.
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Andorra or other jurisdiction) in which the payee claims to be a resident;
Når et Finansielt institut (bortset fra en trust) er hjemmehørende i to eller flere Deltagende jurisdiktioner (en medlemsstat, Andorra eller en anden Deltagende jurisdiktion), er dette Finansielle institut underlagt de forpligtelser til indberetning og passende omhu, der er gældende i den Deltagende jurisdiktion, hvori det fører den eller de Finansielle konti.
with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes;
Ført konto
with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (being a Member State, Andorra or other jurisdiction) in which it claims to be a resident or the jurisdiction (being a Member State, Andorra or other jurisdiction) in which the Entity was incorporated or organised;
Generelt anses en konto for at føres af et Finansielt institut på følgende måde:
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
en Forvaltningskonto: af det Finansielle institut, der har aktiverne på kontoen i forvaring (herunder et Finansielt institut, som opbevarer aktiver i instituttets eget navn på vegne af en Kontohaver i et sådant institut)
With respect to a Preexisting Entity Account, each Member State or Andorra shall have the option to allow Reporting Financial Institutions to use as Documentary Evidence any classification in the Reporting Financial Institution's records with respect to the Account Holder that was determined based on a standardised industry coding system, that was recorded by the Reporting Financial Institution consistent with its normal business practices for purposes of AML/KYC Procedures or another regulatory purposes (other than for tax purposes) and that was implemented by the Reporting Financial Institution prior to the date used to classify the Financial Account as a Preexisting Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable.
en Indskudskonto: af det Finansielle institut, der er forpligtet til at foretage betalinger vedrørende kontoen (undtagen en befuldmægtiget for et Finansielt institut, uanset om den befuldmægtigede er et Finansielt institut)
The term “standardised industry coding system” means a coding system used to classify establishments by business type for purposes other than tax purposes.
en andel i egenkapital eller gæld i det Finansielle institut, der udgør en Finansiel konto: af dette Finansielle institut
SECTION IX
en Forsikringsaftale med kontantværdi eller en Annuitetsaftale: af det Finansielle institut, der er forpligtet til at foretage betalinger vedrørende aftalen.
EFFECTIVE IMPLEMENTATION
Truster, der er Passive NFE'er
Each Member State and Andorra must have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out above including:
En Enhed som f.eks. et interessentskab, et anpartsselskab eller lignende juridisk ordning, der ikke har noget skattemæssig hjemsted i henhold til afdeling VIII, afsnit D, punkt 3, i bilag I, betragtes som hjemmehørende i den jurisdiktion, hvor stedet for dens faktiske ledelse er beliggende.
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
Adresse på Enhedens hovedkontor
rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the reporting and due diligence procedures and adequate measures to obtain those records;
Et af kravene, der er beskrevet i afdeling VIII, afsnit E, punkt 6, litra c), i bilag I er, at for så vidt angår en Enhed indeholder officielle dokumenter enten adressen på Enhedens hovedkontor i den medlemsstat, Andorra eller anden jurisdiktion, hvori Enheden hævder at være hjemmehørende, eller i den medlemsstat, Andorra eller anden jurisdiktion, hvori Enheden blev registreret eller oprettet.
administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures; administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;
Adressen på Enhedens hovedkontor er normalt det sted, hvor den faktiske ledelse er beliggende.
administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax; and
Adressen på et Finansielt institut, hvor Enheden fører en konto, en postboks eller en adresse, der udelukkende anvendes til postforsendelse, er ikke adressen på Enhedens hovedkontor, medmindre en sådan adresse er den eneste adresse, der anvendes af Enheden og fremstår som Enhedens registrerede adresse i Enhedens oprettelsesdokumenter.
effective enforcement provisions to address non-compliance.
Endvidere er en adresse, der er opgivet med instrukser om at opbevare al post til den pågældende adresse, ikke adressen på Enhedens hovedkontor.
ANNEX II
i Republikken Polen: Minister Finansów eller en befuldmægtiget repræsentant
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
i Den Portugisiske Republik: O Ministro das Finanças eller en befuldmægtiget repræsentant
Change in circumstances
i Rumænien: Președintele Agenției Naționale de Administrare Fiscală eller en befuldmægtiget repræsentant
A “change in circumstances” includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.
i Republikken Slovenien: Minister za finance eller en befuldmægtiget repræsentant
In addition, a change in circumstances includes any change or addition of information to the Account Holder's account (including the addition, substitution, or other change of an Account Holder) or any change or addition of information to any account associated with such account (applying the account aggregation rules described in subparagraphs C(1) to (3) of Section VII of Annex I) if such change or addition of information affects the status of the Account Holder.
i Den Slovakiske Republik: Minister financií eller en befuldmægtiget repræsentant
If a Reporting Financial Institution has relied on the residence address test described in subparagraph B(1) of Section III of Annex I and there is a change in circumstances that causes the Reporting Financial Institution to know or have reason to know that the original Documentary Evidence (or other equivalent documentation ) is incorrect or unreliable, the Reporting Financial Institution must, by the later of the last day of the relevant calendar year or other appropriate reporting period, or 90 calendar days following the notice or discovery of such change in circumstances, obtain a self-certification and new Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.