natgillin/translations-raw huggingface dataset:
Where a paying agent within the meaning of Article 4(2) has changed its place of effective management to another Member State, the competent authority of the first Member State shall communicate the information referred to in the seventh subparagraph of Article 4(2), to the competent authority of the new Member State.’;
b Ako je isplatitelj u smislu članka 4. stavka 2. promijenio mjesto stvarne uprave koje je sad u drugoj državi članici, nadležno tijelo prve države članice prosljeđuje informacije iz članka 4. stavka 2. sedmog podstavka nadležnom tijelu te druge države članice.”;
The communication of information shall be automatic and shall take place at least once a year, within six months following the end of the tax year of the Member State of the paying agent or economic operator, and shall cover the following events that have taken place during that year:
Prosljeđivanje informacija provodi se automatski i najmanje jednom godišnje, u roku od šest mjeseci od završetka porezne godine države članice isplatitelja ili nositelja gospodarske djelatnost i obuhvaća sljedeće slučajeve iz te godine:
all interest payments;
i. sve isplate kamate;
all occasions when individuals have become beneficial owners according to Article 2(4);
sve slučajeve u kojima pojedinci postaju stvarni korisnici u skladu s člankom 2. stavkom 4.;
all changes of place of effective management of a paying agent referred to in Article 4(2).’;
sve promjene mjesta stvarne uprave isplatitelja iz članka 4. stavka 2.”
During a transitional period starting on the date referred to in Article 17(2) and (3) and subject to Article 13(1), Luxembourg and Austria shall not be required to apply the provisions of Chapter II.
Tijekom prijelaznog razdoblja, počevši od datuma navedenog u članku 17. stavcima 2. i 3. i podložno članku 13. stavku 1., Luksemburg i Austrija nisu obvezni primjenjivati odredbe poglavlja II.
They shall, however, receive information from the other Member States in accordance with Chapter II.
Oni će, međutim, primati informacije od drugih država članica u skladu s poglavljem II.
During the transitional period, the aim of this Directive shall be to ensure minimum effective taxation of savings in the form of interest payments made in one Member State to beneficial owners who are individuals resident for tax purposes in another Member State.’;
Cilj je ove Direktive, tijekom prijelaznog razdoblja, osigurati minimalnu razinu uspješnog oporezivanja štednje u obliku isplate kamate izvršene u jednoj državi članici stvarnim korisnicima koji su za potrebe oporezivanja fizičke osobe – rezidenti u drugoj državi članici.”;
At the end of the transitional period, Luxembourg and Austria shall be required to apply the provisions of Chapter II and they shall cease to apply the withholding tax and the revenue sharing provided for in Articles 11 and 12.
Na kraju prijelaznog razdoblja, Luksemburg i Austrija obvezni su primjenjivati odredbe poglavlja II. i prestati primjenjivati porez po odbitku i dijeljenje prihoda na temelju članaka 11. i 12.
If, during the transitional period, Luxembourg or Austria elects to apply the provisions of Chapter II, it shall no longer apply the withholding tax and the revenue sharing provided for in Articles 11 and 12.’;
Ako tijekom prijelaznog razdoblja Luksemburg ili Austrija odluče primjenjivati odredbe poglavlja II., oni će prestati primjenjivati porez po odbitku i dijeljenje prihoda na temelju članaka 11. i 12.”
During the transitional period referred to in Article 10, where the beneficial owner is resident in a Member State other than that in which the paying agent is established, or, in the case of a paying agent referred to in Article 4(2), where such a paying agent has its place of effective management, Luxembourg and Austria shall levy a withholding tax at a rate of 15 % during the first three years of the transitional period, 20 % for the subsequent three years and 35 % thereafter.
Tijekom prijelaznog razdoblja iz članka 10., ako je stvarni korisnik rezident u državi članici koja nije istovjetna onoj u kojoj je isplatitelj osnovan ili, ako se radi o isplatitelju iz članka 4. stavka 2., onoj u kojoj takav isplatitelj ima mjesto stvarne uprave, Luksemburg i Austrija će ubirati porez po odbitku po stopi od 15 % tijekom prve tri godine prijelaznog razdoblja, 20 % tijekom sljedeće tri godine te 35 % nakon toga.
The paying agent shall levy withholding tax as follows:
Isplatitelj ubire porez po odbitku na sljedeći način:
in the case of an interest payment within the meaning of point (a) of the first subparagraph of Article 6(1): on the amount of interest paid or credited;
u slučaju isplate kamate u smislu članka 6. stavka 1. prvog podstavka točke (a): na iznos isplaćene ili pripisane kamate;
in the case of an interest payment within the meaning of point (b) of the first subparagraph of Article 6(1): on the amount of any income paid, realised or credited;
u slučaju isplate kamate u smislu članka 6. stavka 1. prvog podstavka točke (b): na iznos svakog plaćenog, ostvarenog ili pripisanog dohotka;
in the case of an interest payment within the meaning of point (c) or (e) of the first subparagraph of Article 6(1): either on the amount of interest or income referred to in those points or by a levy of equivalent effect to be borne by the beneficial owner on the full amount of the proceeds from the sale, redemption or refund;
u slučaju isplate kamate u smislu članka 6. stavka 1. prvog podstavka točke (c) ili (e): ili na iznos kamate ili dohotka navedenih u tim točkama ili primjenom istovjetnih davanja na ukupni iznos primitaka od prodaje, otkupa ili povrata koja snosi stvarni korisnik;
in the case of an interest payment within the meaning of point (d) of the first subparagraph of Article 6(1): on the amount of income referred to in that point;
u slučaju isplate kamate u smislu članka 6. stavka 1. prvog podstavka točke (d): na iznos dohotka iz te točke;
in the case of an interest payment within the meaning of Article 6(4): on the amount of interest attributable to each of the beneficial owners who fall within the scope of Article 1(1).
u slučaju isplate kamate u smislu članka 6. stavka 4.: na iznos kamata pripisanih svakom stvarnom korisniku koji je obuhvaćen područjem primjene članka 1. stavka 1.
The total amount on which tax is levied shall not exceed the amount of the interest payment received or secured by the entity or legal arrangement;
Ukupan iznos na koji se ubire porez ne prelazi iznos isplate kamate koju prima ili osigurava subjekt ili pravni aranžman;
where a Member State exercises the option under Article 6(5): on the amount of annualised interest or other relevant income;
ako država članica koristi mogućnost iz članka 6. stavka 5.: na iznos obračunane kamate ili drugog relevantnog dohotka;
in the case of an interest payment within the meaning of point (f) of the first subparagraph of Article 6(1): on the benefit calculated in accordance with that provision.
u slučaju isplate kamate u smislu članka 6. stavka 1. prvog podstavka točke (f): na iznos obračunane koristi u skladu s tom odredbom.
Member States may allow paying agents to levy withholding tax only on the benefits about which the competent authority of the Member State of residence of the beneficial owner has not yet been informed, by the paying agent or its fiscal representatives pursuant to any legislative provision different from those necessary to implement this Directive.
Države članice mogu dopustiti isplatitelju da ubire porez po odbitku samo na koristi o kojima isplatitelj ili njegovi porezni predstavnici još nisu obavijestili nadležno tijelo države članice rezidentnosti stvarnog korisnika u skladu s bilo kojim zakonodavnim odredbama različitima od onih koje su potrebne za provedbu ove Direktive.
When transferring the revenue of the withholding tax to the competent authority, the paying agent shall inform it of the number of beneficial owners concerned by the levying of the withholding tax classified according to their respective Member States of residence.’;
Kada prihod od poreza po odbitku prenosi nadležnom tijelu, isplatitelj ga obavješćuje o broju stvarnih korisnika na koje se odnosi ubiranje poreza po odbitku razvrstano prema državama članicama njihove rezidentnosti.”;
in paragraph 3, the term ‘points (a) and (b) of paragraph 2’ becomes ‘points (a), (b) and (c) of paragraph 2’;
u stavku 3. tekst „točaka (a) i (b) stavka 2. ‚zamjenjuje se tekstom’ stavka 2. točaka (a), (b) i (c)”;
During the transitional period, Member States levying withholding tax may provide that an economic operator making an interest payment to, or securing such a payment for, an entity or a legal arrangement referred to in Article 4(2), which has its place of effective management in another Member State, shall be considered to be the paying agent in place of the entity or legal arrangement and shall levy the withholding tax on that interest, unless the entity or legal arrangement has formally agreed to its name if any, its legal form, its place of effective management and the total amount of interest paid to it or secured for it being communicated in accordance with the fourth subparagraph of Article 4(2).’;
Tijekom prijelaznog razdoblja, države članice koje ubiru porez po odbitku mogu odrediti da se nositelj gospodarske djelatnosti koji izvršava isplatu kamate ili osigurava takvu isplatu za subjekt ili pravni aranžman iz članka 4. stavka 2. čije je mjesto stvarne uprave u drugoj državi članici smatra isplatiteljem umjesto tog subjekta ili pravnog aranžmana, te da ubire porez po odbitku na tu kamatu, osim ako se subjekt ili pravni aranžman formalno suglasi da se njegovo ime, ako postoji, njegov pravni oblik, mjesto stvarne uprave i ukupni iznos isplaćene ili osigurane kamate priopće u skladu s člankom 4. stavkom 2. četvrtim podstavkom.”
Exceptions to the withholding tax procedure
Iznimke od postupka poreza po odbitku
Member States levying withholding tax in accordance with Article 11 shall provide for the following procedures in order to ensure that a beneficial owner may request that no tax be withheld:
Države članice koje ubiru porez po odbitku u skladu s člankom 11. propisuju sljedeće postupke kako bi osigurale da stvarni korisnik može zatražiti da se ne primjenjuje porez po odbitku:
a procedure which allows the beneficial owner expressly to authorise the paying agent to report information in accordance with Chapter II, such authorisation covering all interest payments attributable to the beneficial owner by that paying agent; in such a case, Article 9 shall apply;
postupak koji omogućuje da stvarni korisnik izričito ovlasti isplatitelja na priopćivanje informacija u skladu s poglavljem II., pri čemu to ovlaštenje obuhvaća sve isplate kamate koje taj isplatitelj pripisuje stvarnom korisniku; u tom se slučaju primjenjuje članak 9.;
a procedure which ensures that withholding tax shall not be levied where the beneficial owner presents to his paying agent a certificate drawn up in his name by the competent authority of his Member State of residence for tax purposes in accordance with paragraph 2.
postupak koji osigurava da se ne ubire porez po odbitku ako stvarni korisnik predoči isplatitelju potvrdu izdanu na njegovo ime od strane nadležnog tijela države članice u kojoj on ima rezidentnost za potrebe oporezivanja u skladu sa stavkom 2.
At the request of the beneficial owner, the competent authority of his Member State of residence for tax purposes shall issue a certificate indicating:
Na zahtjev stvarnog korisnika, nadležno tijelo države članice u kojoj on ima rezidentnost za potrebe oporezivanja izdaje potvrdu koja sadrži:
the name, address, tax identification number or equivalent, and the date and place of birth of the beneficial owner;
osobno ime, adresu, porezni identifikacijski broj ili njegov ekvivalent i datum i mjesto rođenja stvarnog korisnika;
the account number of the beneficial owner or, where there is none, the identification of the security.
broj računa stvarnog korisnika ili, ako ne postoji, podatke o vrijednosnom papiru.
Such certificate shall be valid for a period not exceeding three years.
Takva potvrda vrijedi za razdoblje od najviše tri godine.
It shall be issued to any beneficial owner who requests it, within two months following such request.’;
Izdaje se svakom stvarnom korisniku koji to zatraži unutar dva mjeseca od podnošenja zahtjeva.”
in paragraph 2, the first sentence is replaced by the following:
u stavku 2., prva rečenica zamjenjuje se sljedećim:
‘If an interest payment attributed to a beneficial owner has been subject to withholding tax in the Member State of the paying agent, the Member State of residence for tax purposes of the beneficial owner shall grant him a tax credit equal to the amount of the tax withheld in accordance with its national law.’;
„Ako je na isplatu kamate pripisanu stvarnom korisniku bio primijenjen porez po odbitku u državi članici isplatitelja, tada će država članica u kojoj stvarni korisnik ima rezidentnost za potrebe oporezivanja priznati porezni odbitak jednak iznosu poreza po odbitku u skladu sa svojim nacionalnim pravom.”;
If, in addition to the withholding tax referred to in Article 11, an interest payment attributed to a beneficial owner has been subject to any other type of withholding tax and the Member State of residence for tax purposes of the beneficial owner grants a tax credit for such withholding tax in accordance with its national law or double taxation conventions, such other withholding tax shall be credited before the procedure set out in paragraph 2 is applied.’;
Ako je, uz porez po odbitku naveden u članku 11., na isplatu kamate pripisanu stvarnom korisniku bio primijenjen bilo koji drugi oblik poreza po odbitku, a država članica u kojoj stvarni korisnik ima rezidentnost za potrebe oporezivanja priznaje porezni odbitak za takav porez po odbitku u skladu sa svojim nacionalnim pravom ili sporazumima o izbjegavanju dvostrukog oporezivanja, taj drugi porez po odbitku odbija se prije primjene postupka utvrđenog u stavku 2.”
in the second subparagraph of Article 15(1), the term ‘the Annex’ is replaced by ‘Annex III’;
U članku 15. stavku 1. drugom podstavku riječ „Prilog” zamjenjuje se riječju „Prilog III.”
the first sentence of Article 18 is replaced by the following:
U članku 18. prva rečenica zamjenjuje se sljedećim:
‘The Commission shall report to the Council every three years on the operation of this Directive on the basis of the statistics listed in Annex IV, which shall be provided by each Member State to the Commission.’;
„Komisija svake tri godine izvješćuje Vijeće o primjeni ove Direktive na temelju statističkih podataka iz Priloga IV. koje svaka država članica dostavlja Komisiji.”
The Commission may, acting in accordance with the procedure referred to in Article 18b(2), adopt measures for the following purposes:
Komisija može, odlučujući u skladu s postupkom iz članka 18.b stavka 2., donijeti mjere u sljedeće svrhe:
specifying the data providers which may be used by paying agents for obtaining the information necessary for the proper treatment, for the purposes of points (b), (d) and (e) of the first subparagraph of Article 6(1);
određivanje pružatelja podataka koje isplatitelji mogu koristiti za dobivanje informacija koje su potrebne za pravilnu obradu, za potrebe članka 6. stavka 1. prvog podstavka točaka (b), (d) i (e);
establishing common formats and practical arrangements necessary for the electronic exchange of information referred to in Article 9;
utvrđivanje zajedničkih formata i praktičnih aranžmana koji su potrebni za elektroničku razmjenu informacija iz članka 9.;
establishing common forms for certificates and other documents that facilitate the application of this Directive, in particular for the documents issued in Member States levying withholding tax, which are used for the purposes of Article 14 by the Member State of residence for tax purposes of the beneficial owner.
utvrđivanje zajedničkih oblika za certifikate i ostale dokumente koji olakšavaju primjenu ove Direktive, posebno za dokumente koji su izdani u državama članicama koje ubiru porez po odbitku, koje država članica u kojoj stvarni korisnik ima rezidentnost za potrebe oporezivanja koristi za potrebe članka 14.
The Commission shall update the list set out in Annex III at the request of the Member States directly concerned.
Komisija ažurira popis iz Priloga III. na zahtjev države članice koja je izravno zainteresirana.
Article 18b
Članak 18.b
The Commission shall be assisted by the Committee on Administrative Cooperation for Taxation (“the Committee”).
Komisiji pomaže Odbor za administrativnu suradnju u oporezivanju (‚Odbor’).
Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.’;
Kod upućivanja na ovaj stavak, primjenjuje se članak 5. Uredbe (EU) br. 182/2011.”
the Annex is amended in accordance with the Annex to this Directive.
Prilog se mijenja u skladu s Prilogom ovoj Direktivi.
Member States shall adopt and publish, by 1 January 2016, the laws, regulations and administrative provisions necessary to comply with this Directive.
Države članice donose i objavljuju zakone i druge propise potrebne za usklađivanje s ovom Direktivom do 1. siječnja 2016.
They shall apply those provisions from the first day of the third calendar year following the calendar year in which this Directive enters into force.
One primjenjuju te odredbe od prvog dana treće kalendarske godine nakon kalendarske godine u kojoj ova Direktiva stupa na snagu.
Member States shall determine how such reference is to be made.
Države članice određuju načine toga upućivanja.
OJ C 184 E, 8.7.2010, p. 488.
SL C 184 E, 8.7.2010., str. 488.
OJ C 277, 17.11.2009, p. 109.
SL C 277, 17.11.2009., str. 109.
Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 375, 31.12.1985, p. 3).
Direktiva Vijeća 85/611/EEZ od 20. prosinca 1985. o usklađivanju zakona i drugih propisa o društvima za zajednička ulaganja u prenosive vrijednosne papire (UCITS) (SL L 375, 31.12.1985., str. 3.).
OJ C 321, 31.12.2003, p. 1.
SL C 321, 31.12.2003., str. 1.
Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing (OJ L 309, 25.11.2005, p. 15).’;
Direktiva 2005/60/EZ Europskog parlamenta i Vijeća od 26. listopada 2005. o sprečavanju korištenja financijskog sustava u svrhu pranja novca i financiranja terorizma (SL L 309, 25.11.2005., str. 15.).”
Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32).’;
Direktiva 2009/65/EZ Europskog parlamenta i Vijeća od 13. srpnja 2009. o usklađivanju zakona i drugih propisa u odnosu na subjekte za zajednička ulaganja u prenosive vrijednosne papire (UCITS) (SL L 302, 17.11.2009., str. 32.).”
The Annex to Directive 2003/48/EC is amended as follows:
Prilog Direktivi 2003/48/EZ mijenja se kako slijedi:
The Annex becomes ‘Annex III’.
Prilog postaje „Prilog III.”
The following Annex is inserted as ‘Annex I’:
Sljedeći prilog umeće se kao „Prilog I.”:
Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 2(3)
Okvirni popis kategorija subjekata i pravnih aranžmana za koje se smatra da ne podliježu uspješnom oporezivanju za potrebe članka 2. stavka 3.
Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction outside the territorial scope of this Directive as defined in Article 7 and which is different from those listed in Article 17(2):
Subjekti i pravni aranžmani čije je mjesto poslovnog nastana ili mjesto stvarne uprave u zemlji ili jurisdikciji koja je izvan teritorijalnog područja primjene ove Direktive, kako je definirano člankom 7., i koja je različita od onih navedenih u članku 17. stavku 2.:
Countries and jurisdictions
Zemlje i jurisdikcije
Categories of entities and legal arrangements
Kategorije subjekata i pravnih aranžmana
International business company
International business company (međunarodno poduzeće)
Anjouan (Comores)
Anjouan (Komori)
Trust, governed by local or foreign law
Trust na koji se primjenjuje lokalno pravo ili strano pravo
The Bahamas
Bahami
Foundation
Zaklada
Financial trust, governed by local or foreign law
Financijski trust na koji se primjenjuje lokalno pravo ili strano pravo
Exempt company
Izuzeto poduzeće
Brunei
Brunej
International trust
International trust(međunarodni trust)
International Limited Partnership
International Limited Partnership(međunarodno komanditno društvo)
International company
International company(međunarodno poduzeće)
International partnership
International partnership(međunarodno društvo osoba)
Company
Poduzeće
Trust, governed by foreign law
Trust na koji se primjenjuje strano pravo
Société (Company)
Société (poduzeće)
Société de personnes (Partnership)
Société de personnes (društvo osoba)
Société en participation (Joint venture)
Société en participation (zajednički pothvat)
Sole proprietorship
Poduzeće s jednim vlasnikom
Partnership
Partnership(društvo osoba)
Fundación (Foundation)
Fundación (zaklada)
Private Limited Company
Društvo s ograničenom odgovornošću
Labuan (Malaysia)
Labuan (Malezija)
Offshore company
Offshore company(offshore poduzeće)
Malaysian offshore bank,
Malaysian offshore bank(malezijska offshore banka)
Offshore limited partnership
Offshore limited partnership(offshore komanditno društvo)
Offshore trust
Offshore trust(offshore trust)
Companies benefiting from the Offshore company regime
Poduzeća koja koriste offshore režim
Non-resident company
Nerezidentno poduzeće
Fundação (Foundation)
Fundação (zaklada)
Northern Marianas Islands
Sjeverni Marijanski Otoci
Foreign sales corporation
Foreign sales corporation(korporacija za stranu prodaju)
Offshore banking corporation
Offshore banking corporation(offshore bankovna korporacija)
Global business company categories 1 and 2
Global business company categories 1 and 2(globalno poduzeće kategorije 1 i 2)
Micronesia
Mikronezija
Trust/nominee company
Trust/nominee company(trust/nominalno poduzeće)
Foreign will
Strana oporuka
Foreign estate
Strani imetak
Other form of business negotiated with the Government
Ostali oblici poduzeća dogovoreni s Vladom
Société civile (Civil company)
Sociétécivile(društvo građanskog prava)
Joint venture
Zajednički pothvat
Estate of deceased person
Ostavina
Fideicomiso (Trust, governed by local law) and trust governed by foreign law
Fideicomiso (trust na koji se primjenjuje lokalno pravo) i trust na koji se primjenjuje strano pravo
Fundación de interés privado (Foundation)
Fundación de interés privado (zaklada)
Representative office
Predstavništvo
Credit union (financial cooperative)
Credit union (financijska zadruga)
Cooperative
Cooperative(zadruga)
Estate
Estate(ostavina)
International banking entity
International banking entity(međunarodni bankovni subjekt)
Exempt Limited Partnership
Izuzeto komanditno društvo
Saint Vincent and the Grenadine
Sveti Vincent i Grenadini
Sao Tomé e Principe
Sveti Toma i Prinsipe
Offshore bank
Offshore bank(offshore banka)
Offshore insurance company
Offshore insurance company(offshore osiguravajuće društvo)
Limited partnership
Limited partnership (komanditno društvo)
Provident fund
Provident fund(potporni fond)
State of Delaware (USA)
Država Delaware (SAD)
Limited Liability Company
Društvo s ograničenom odgovornošću
State of Wyoming (USA)
Država Wyoming (SAD)