natgillin/translations-raw huggingface dataset:
to supply information which is not obtainable under its own laws or its administrative practice or under the laws of the applicant State or its administrative practice;
c) da priskrbi informacije, ki jih ni mogoče dobiti v skladu z njeno zakonodajo ali upravno prakso ali v skladu z zakonodajo države prosilke ali njeno upravno prakso;
to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information the disclosure of which would be contrary to public policy (ordre public) or to its essential interests;
d) da priskrbi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom (ordre public) ali njenimi bistvenimi interesi;
to provide administrative assistance if and insofar as it considers the taxation in the applicant State to be contrary to generally accepted taxation principles or to the provisions of a convention for the avoidance of double taxation, or of any other convention which the requested State has concluded with the applicant State;
e) da zagotovi upravno pomoč, če in kolikor meni, da je obdavčitev v državi prosilki v nasprotju s splošno sprejetimi načeli obdavčevanja ali določbami konvencije o izogibanju dvojnega obdavčevanja ali katero koli drugo konvencijo, ki jo je zaprošena država sklenila z državo prosilko;
to provide assistance if the application of this Convention would lead to discrimination between a national of the requested State and nationals of the applicant State in the same circumstances.
f) da zagotovi pomoč, če bi uporaba te konvencije v enakih okoliščinah povzročila neenako obravnavanje državljana zaprošene države in državljanov države prosilke.
1 Any information obtained by a Party under this Convention shall be treated as secret in the same manner as information obtained under the domestic laws of that Party, or under the conditions of secrecy applying in the supplying Party if such conditions are more restrictive.
Informacije, ki jih pogodbenica dobi po tej konvenciji, se obravnavajo kot tajnost enako kakor informacije, dobljene po domači zakonodaji te pogodbenice ali v skladu s pogoji varovanja tajnosti, ki veljajo v državi, ki je informacije dala, če so ti pogoji strožji.
2 Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) involved in the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes of that Party.
Take informacije se vsekakor razkrijejo samo osebam ali organom (vključno s sodišči in upravnimi ali nadzornimi organi), ki so vključeni v ugotavljanje, pobiranje ali izterjavo davkov te pogodbenice, izvršbo ali pregon v zvezi z njimi ali odločanje o pritožbi.
3 If a Party has made a reservation provided for in sub-paragraph a of paragraph 1 of Article 30, any other Party obtaining information from that Party shall not use it for the purpose of a tax in a category subject to the reservation.
Če pogodbenica izrazi pridržek, predviden v pododstavku a prvega odstavka 30. člena, katera koli druga pogodbenica, ki je informacije dobila od te pogodbenice, teh informacij ne sme uporabiti za namen davka iz skupine, za katero pridržek velja.
Similarly the Party making such a reservation shall not use information obtained under this Convention for the purpose of a tax in a category subject to the reservation.
Enako tudi pogodbenica, ki je izrazila pridržek, informacij, dobljenih po tej konvenciji, ne sme uporabiti za namen davka iz skupine, za katero pridržek velja.
4 Notwithstanding the provisions of paragraphs 1, 2 and 3, information received by a Party may be used for other purposes when such information may be used for such other purposes under the laws of the supplying Party and the competent authority of that Party authorises such use.
Ne glede na določbe prvega, drugega in tretjega odstavka se informacije, ki jih prejme pogodbenica, lahko uporabijo za druge namene, kadar se za take druge namene lahko uporabijo po zakonodaji pogodbenice, ki je informacije dala, in njen pristojni organ tako uporabo dovoli.
1 Proceedings relating to measures taken under this Convention by the requested State shall be brought only before the appropriate body of that State.
Zaprošena država uvede postopek v zvezi z ukrepi, sprejetimi po tej konvenciji, samo pri ustreznem organu.
2 Proceedings relating to measures taken under this Convention by the applicant State, in particular those which, in the field of recovery, concern the existence or the amount of the tax claim or the instrument permitting its enforcement, shall be brought only before the appropriate body of that State.
Država prosilka uvede postopek v zvezi z ukrepi, sprejetimi po tej konvenciji, zlasti tistimi, ki se na področju izterjave nanašajo na obstoj ali znesek davčne terjatve ali njen izvršilni naslov, samo pri svojem ustreznem organu.
3 As soon as a final decision in the proceedings has been given, the requested State or the applicant State, as the case may be, shall notify the other State of the decision and the implications which it has for the request for assistance.
Takoj ko je odločitev v postopku sprejeta, zaprošena država ali država prosilka, odvisno od primera, drugo državo uradno obvesti o odločitvi in njenih posledicah za zaprošeno pomoč.
1 The Parties shall communicate with each other for the implementation of this convention through their respective competent authorities.
Pogodbenici zaradi izvajanja te konvencije medsebojno komunicirata po svojih pristojnih organih.
2 Where the requested State considers that the application of this Convention in a particular case would have serious and undesirable consequences, the competent authorities of the requested and of the applicant State shall consult each other and endeavour to resolve the situation by mutual agreement.
Kadar zaprošena država meni, da bi uporaba te konvencije v določenem primeru imela resne in neželene posledice, se pristojna organa zaprošene države in države prosilke posvetujeta in si prizadevata rešiti položaj z dogovorom.
3 A co-ordinating body composed of representatives of the competent authorities of the Parties shall monitor the implementation and development of this Convention, under the aegis of OECD.
Usklajevalni organ, sestavljen iz predstavnikov pristojnih organov pogodbenic, pod pokroviteljstvom OECD spremlja izvajanje in razvoj te konvencije.
States which have signed but not yet ratified, accepted or approved the Convention are entitled to be represented at the meetings of the co-ordinating body as observers.
Države, ki so konvencijo podpisale, niso pa je še ratificirale, sprejele ali odobrile, so upravičene, da so na sejah usklajevalnega organa zastopane kot opazovalke.
5 Where difficulties or doubts arise between two or more Parties regarding the implementation or interpretation of the Convention, the competent authorities of those Parties shall endeavour to resolve the matter by mutual agreement.
Kadar med dvema ali več pogodbenicami nastanejo težave ali dvomi glede izvajanja ali razlage konvencije, si njihovi pristojni organi prizadevajo rešiti vprašanje z dogovorom.
6 The Secretary General of OECD shall inform the Parties, and the Signatory States which have not yet ratified, accepted or approved the Convention, of opinions furnished by the co-ordinating body according to the provisions of paragraph 4 above and of mutual agreements reached under paragraph 5 above.
Generalni sekretar OECD obvesti pogodbenice in države podpisnice, ki konvencije še niso ratificirale, sprejele ali odobrile, o mnenjih, ki jih predloži usklajevalni organ na podlagi določb četrtega odstavka, ter o dogovorih, doseženih na podlagi petega odstavka.
Requests for assistance and answers thereto shall be drawn up in one of the official languages of OECD and of the Council of Europe or in any other language agreed bilaterally between the Contracting States concerned.
Zaprosila za pomoč in odgovori nanje se sestavijo v enem od uradnih jezikov OECD ali Sveta Evrope ali v katerem koli drugem jeziku, za katerega se dogovorita državi pogodbenici.
Unless otherwise agreed bilaterally by the Parties concerned
Razen če se pogodbenici ne dogovorita drugače
ordinary costs incurred in providing assistance shall be borne by the requested State;
a) zaprošena država krije običajne stroške, ki nastanejo pri zagotavljanju pomoči;
extraordinary costs incurred in providing assistance shall be borne by the applicant State.
b) država prosilka krije izredne stroške, ki nastanejo pri zagotavljanju pomoči.
Other international agreements or arrangements
drugi mednarodni sporazumi ali dogovori
1 The possibilities of assistance provided by this Convention do not limit, nor are they limited by, those contained in existing or future international agreements or other arrangements between the Parties concerned or other instruments which relate to co-operation in tax matters.
Možnosti pomoči, zagotovljene s to konvencijo, ne omejujejo tistih pomoči, ki jih vsebujejo sedanji ali prihodnji mednarodni sporazumi ali drugi dogovori med pogodbenicami ali drugi instrumenti o sodelovanju pri davčnih zadevah, niti jih te pomoči ne omejujejo.
2 Notwithstanding the rules of the present Convention, those Parties which are members of the European Economic Community shall apply in their mutual relations the common rules in force in that Community.
Ne glede na določbe te konvencije pa tiste pogodbenice, ki so članice Evropske gospodarske skupnosti, v medsebojnih odnosih uporabljajo skupna pravila, ki veljajo v tej Skupnosti.
1 This Convention shall be open for signature by the member States of the Council of Europe and the member countries of OECD. It is subject to ratification, acceptance or approval.
Ta konvencija je na voljo za podpis državam članicam Sveta Evrope in državam članicam OECD, ki jo ratificirajo, sprejmejo ali odobrijo.
2 This Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date on which five States have expressed their consent to be bound by the Convention in accordance with the provisions of paragraph 1.
Konvencija začne veljati prvi dan meseca po poteku treh mesecev od dneva, ko je pet pogodbenic konvencije izrazilo svoje soglasje, da jih ta konvencija zavezuje v skladu z določbami prvega odstavka.
3 In respect of any member State of the Council of Europe or any member country of OECD which subsequently expresses its consent to be bound by it, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of the deposit of the instrument of ratification, acceptance or approval.
Za katero koli državo članico Sveta Evrope ali državo članico OECD, ki pozneje izrazi svoje soglasje, da jo konvencija zavezuje, konvencija začne veljati prvi dan meseca po poteku treh mesecev od dneva, ko je deponirala svojo listino o ratifikaciji, sprejetju ali odobritvi.
1 Each State may at the time of signature, or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories to which this Convention shall apply.
Vsaka država lahko ob podpisu ali deponiranju svoje listine o ratifikaciji, sprejetju ali odobritvi opredeli ozemlje ali ozemlja, za katera se ta konvencija uporablja.
2 Any State may, at any later date, by a declaration addressed to one of the Depositaries, extend the application of this Convention to any other territory specified in the declaration.
Vsaka država lahko kadar koli pozneje z izjavo, naslovljeno na enega od depozitarjev, razširi uporabo te konvencije na katero koli ozemlje, navedeno v tej izjavi.
In respect of such territory the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of such declaration by the Depositary.
Za ozemlje, navedeno v izjavi, konvencija začne veljati prvi dan meseca po poteku treh mesecev od dneva, ko je izjavo prejel depozitar.
3 Any declaration made under either of the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to one of the Depositaries.
Vsaka izjava, dana v skladu s prejšnjima odstavkoma, se lahko v zvezi s katerim koli ozemljem, opredeljenim v tej izjavi, umakne z uradnim obvestilom, naslovljenim na depozitarja.
1 Any State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval or at any later date declare that it reserves the right
Vsaka država lahko ob podpisu ali deponiranju svoje listine o ratifikaciji, sprejetju ali odobritvi ali pozneje izjavi, da si pridržuje pravico
not to provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in sub-paragraph b of paragraph 1 of Article 2, provided that it has not included any domestic tax in that category under Annex A of the Convention;
a) da ne bo zagotovila nobene oblike pomoči v zvezi z davki drugih pogodbenic iz katere koli skupine, navedene v pododstavku b prvega odstavka 2. člena, če v prilogo A h konvenciji ni vključila nobenega domačega davka iz te skupine;
not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;
b) da ne bo zagotovila pomoči pri izterjavi katere koli davčne terjatve ali pri izterjavi upravne denarne kazni za vse davke ali samo za davke iz ene ali več skupin, navedenih v prvem odstavku 2. člena;
not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State or, where a reservation has previously been made under sub-paragraph a or b above, at the date of withdrawal of such a reservation in relation to taxes in the category in question;
c) da ne bo zagotovila pomoči v zvezi s katero koli davčno terjatvijo, ki obstaja v začetku veljavnosti konvencije za to državo, ali če je bil predhodno dan pridržek na podlagi pododstavka a ali b, na dan umika tega pridržka v zvezi z davki iz zadevne skupine;
not to provide assistance in the service of documents for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;
d) da ne bo zagotovila pomoči pri vročanju dokumentov za vse davke ali samo za davke iz ene ali več skupin, navedenih v prvem odstavku 2. člena;
not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
e) da ne bo dovolila vročanja dokumentov po pošti, kakor je predvideno v tretjem odstavku 17. člena.
3 After the entry into force of the Convention in respect of a Party, that Party may make one or more of the reservations listed in paragraph 1 which it did not make at the time of ratification, acceptance or approval.
Po začetku veljavnosti konvencije za pogodbenico ta pogodbenica lahko da enega ali več pridržkov, navedenih v prvem odstavku, ki jih ni dala ob ratifikaciji, sprejetju ali odobritvi.
4 Any Party which has made a reservation under paragraphs 1 and 3 may wholly or partly withdraw it by means of a notification addressed to one of the Depositaries.
Vsaka pogodbenica, ki je dala pridržek na podlagi prvega in tretjega odstavka, ga lahko v celoti ali delno umakne z uradnim obvestilom, naslovljenim na enega od depozitarjev.
5 A Party which has made a reservation in respect of a provision of this Convention may not require the application of that provision by any other Party; it may, however, if its reservation is partial, require the application of that provision insofar as it has itself accepted it.
Pogodbenica, ki je dala pridržek glede neke določbe te konvencije, ne more zahtevati, da to določbo uporablja katera koli druga pogodbenica; lahko pa, če je njen pridržek delen, zahteva uporabo take določbe v obsegu, ki ga je sprejela tudi sama.
1 Any Party may at any time denounce this Convention by means of a notification addressed to one of the Depositaries.
Vsaka pogodbenica lahko kadar koli odpove konvencijo z uradnim obvestilom, naslovljenim na enega od depozitarjev.
3 Any Party which denounces the Convention shall remain bound by the provisions of Article 22 for as long as it retains in its possession any documents or information obtained under the Convention.
Vsako pogodbenico, ki konvencijo odpove, zavezujejo določbe 22. člena ves čas, dokler ima dokumente ali informacije, prejete po tej konvenciji.
1 The Depositary with whom an act, notification or communication has been accomplished, shall notify the member States of the Council of Europe and the member countries of OECD of
Depozitar, pri katerem se opravi neko dejanje ali prejme uradno obvestilo ali sporočilo, države članice Sveta Evrope ali države članice OECD uradno obvesti o
the deposit of any instrument of ratification, acceptance or approval;
b) deponiranju vsake listine o ratifikaciji, sprejetju ali odobritvi;
any date of entry into force of this Convention in accordance with the provisions of Articles 28 and 29;
c) dnevu začetka veljavnosti te konvencije v skladu z določbami 28. in 29. člena;
any declaration made in pursuance of the provisions of paragraph 3 of Article 4 or paragraph 3 of Article 9 and the withdrawal of any such declaration;
d) vsaki izjavi, dani na podlagi določb tretjega odstavka 4. člena ali tretjega odstavka 9. člena, in o umiku vsake take izjave;
any reservation made in pursuance of the provisions of Article 30 and the withdrawal of any reservation effected in pursuance of the provisions of paragraph 4 of Article 30;
e) vsakem pridržku, danem na podlagi določb 30. člena, in o umiku vsakega pridržka, opravljenem na podlagi določb četrtega odstavka 30. člena;
any notification received in pursuance of the provisions of paragraph 3 or 4 of Article 2, paragraph 3 of Article 3, Article 29 or paragraph 1 of Article 31;
f) vsakem uradnem obvestilu, prejetem na podlagi določb tretjega ali četrtega odstavka 2. člena, tretjega odstavka 3. člena, 29. člena ali prvega odstavka 31. člena;
g any other act, notification or communication relating to this Convention.
g) vsakem drugem dejanju, uradnem obvestilu ali sporočilu v zvezi s to konvencijo.
2 The Depositary receiving a communication or making a notification in pursuance of the provisions of paragraph 1 shall inform immediately the other Depositary thereof.
Depozitar, ki prejme sporočilo ali pošlje uradno obvestilo na podlagi določb prvega odstavka, o tem takoj obvesti drugega depozitarja.
Done at Strasbourg, the 25th day of January 1988 in English and French, both texts being equally authentic, in two copies of which one shall be deposited in the archives of the Council of Europe and the other in the archives of OECD.
Sestavljeno v Strasbourgu 25. januarja 1988 v angleškem in francoskem jeziku, pri čemer sta besedili enako verodostojni, v dveh izvodih, od katerih se eden hrani v arhivu Sveta Evrope in drugi v arhivu OECD.
The Secretaries General of the Council of Europe and of OECD shall transmit certified copies to each member State of the Council of Europe and of the member countries of OECD.
Generalna sekretarja Sveta Evrope in OECD pošljeta overjen izvod vsaki državi članici Sveta Evrope in državam članicam OECD.
The member States of the Council of Europe and the member countries of the Organisation for Economic Co-operation and Development (OECD), signatories of this Protocol
Države članice Sveta Evrope in države članice Organizacije za gospodarsko sodelovanje in razvoj (OECD), podpisnice tega protokola, so se
Considering that the Convention on Mutual Administrative Assistance in Tax Matters, done at Strasbourg on 25 January 1988 (hereinafter “the Convention”), was concluded before agreement was reached on the internationally agreed standard to exchange information in tax matters;
ob upoštevanju, da je bila Konvencija o medsebojni upravni pomoči pri davčnih zadevah, sestavljena 25. januarja 1988 v Strasbourgu (v nadaljevanju konvencija), sklenjena, preden je bil dosežen dogovor o mednarodnem standardu izmenjave informacij v davčnih zadevah
Considering that a new cooperative environment has emerged since the Convention was concluded;
ob upoštevanju, da je po sklenitvi konvencije nastal nov okvir za sodelovanje
Considering that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefit of the new co-operative environment and at the same time to implement the highest international standards of co-operation in the tax field;
ob upoštevanju, da je zaželeno, da se zagotovi večstranski instrument, ki bo čim več državam omogočil koristi od novega okvira za sodelovanje in hkrati uveljavitev najvišjih mednarodnih standardov pri sodelovanju na davčnem področju
1 The seventh recital of the Preamble to the Convention shall be deleted and replaced by the following
Črta se sedma uvodna navedba Uvoda h konvenciji in nadomesti z naslednjim besedilom
2 The following shall be added after the seventh recital of the Preamble to the Convention
Za sedmo uvodno navedbo Uvoda h konvenciji se doda naslednje besedilo
Article 21 of the Convention shall be deleted and replaced by the following
Črta se 21. člen konvencije in nadomesti z naslednjim besedilom
2 The reference to “Article 19” in paragraph 1.f of Article 18 of the Convention shall be replaced by a reference to “Article 21.2.g”.
Sklicevanje na »19. člen« v točki f prvega odstavka 18. člena konvencije se nadomesti s sklicevanjem na »točko g drugega odstavka 21. člena«.
to carry out measures which would be contrary to public policy (ordre public);
b) da izvede ukrepe, ki bi bili v nasprotju z javnim redom (ordre public);
to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information, the disclosure of which would be contrary to public policy (ordre public);
d) da priskrbi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom (ordre public);
to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances;
f) da zagotovi upravno pomoč zaradi izvajanja ali uveljavitve določb davčne zakonodaje države prosilke ali izpolnitve s tem povezane zahteve, ki povzroča neenako obravnavanje državljana zaprošene države in državljana države prosilke v enakih okoliščinah;
to provide administrative assistance if the applicant State has not pursued all reasonable measures available under its laws or administrative practice, except where recourse to such measures would give rise to disproportionate difficulty;
g) da zagotovi upravno pomoč, če država prosilka ni izčrpala vseh razumnih ukrepov, ki jih ima na voljo na podlagi svoje zakonodaje ali upravne prakse, razen kadar bi njihova uporaba povzročila nesorazmerne težave;
to provide assistance in recovery in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the applicant State.
h) da zagotovi pomoč pri izterjavi, kadar je jasno, da upravno breme za to državo ni sorazmerno s koristjo, ki naj bi jo imela država prosilka.
Paragraphs 1 and 2 of Article 22 shall be deleted and replaced with the following
Prvi in drugi odstavek 22. člena se črtata in nadomestita z naslednjim besedilom