natgillin/translations-raw huggingface dataset:
The competent authority of the Requested Party shall forward the requested information as soon as reasonably possible to the Requesting Party.
Pristojni organ zaprošenega pogodbenika pošlje pogodbeniku prosilcu informacije, takoj ko je mogoče.
To ensure a prompt response, the competent authority of the Requested Party shall
Za zagotovitev takojšnjega odgovora pristojni organ zaprošenega pogodbenika
confirm receipt of a request in writing to the competent authority of the Requesting Party and shall notify the competent authority of the Requesting Party of deficiencies in the request, if any, within 60 days of the receipt of the request; and
pisno potrdi prejem zaprosila pristojnemu organu pogodbenika prosilca ter ga obvesti o pomanjkljivostih zaprosila v 60 dneh od njegovega prejema in
if the competent authority of the Requested Party has been unable to obtain and provide the information within 90 days of receipt of the request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall immediately inform the Requesting Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal.
če pristojni organ zaprošenega pogodbenika ni mogel pridobiti in predložiti informacij v 90 dneh od prejema zaprosila, tudi zato ne, ker je pri zagotavljanju informacij naletel na ovire ali pa je zagotovitev zavrnil, o tem nemudoma obvesti pogodbenika prosilca in pojasni razlog te nezmožnosti, vrsto ovir ali razloge za zavrnitev.
With reasonable notice, the Requesting Party may request that the Requested Party allow representatives of the competent authority of the Requesting Party to enter the territory of the Requested Party, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned.
Pogodbenik prosilec lahko, če to stori dovolj zgodaj, zaprosi zaprošenega pogodbenika, da dovoli vstop na svoje ozemlje predstavnikom pristojnega organa pogodbenika prosilca, da opravijo pogovore s posamezniki in proučijo zapise, s predhodnim pisnim soglasjem posameznikov ali drugih udeleženih oseb.
The competent authority of the Requesting Party shall notify the competent authority of the Requested Party of the time and place of the intended meeting with the individuals concerned.
Pristojni organ pogodbenika prosilca uradno obvesti pristojni organ zaprošenega pogodbenika o času in kraju nameravanega srečanja z udeleženimi posamezniki.
At the request of the competent authority of the Requesting Party, the competent authority of the Requested Party may permit representatives of the competent authority of the Requesting Party to attend a tax examination in the territory of the Requested Party.
Na zaprosilo pristojnega organa pogodbenika prosilca pristojni organ zaprošenega pogodbenika lahko dovoli predstavnikom pristojnega organa pogodbenika prosilca navzočnost pri davčnem pregledu na ozemlju zaprošenega pogodbenika.
If the request referred to in paragraph 2 is granted, the competent authority of the Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the Requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the Requested Party for the conduct of the examination.
Kadar se zaprosilu iz drugega odstavka ugodi, pristojni organ zaprošenega pogodbenika, ki vodi pregled, čim prej uradno obvesti pristojni organ pogodbenika prosilca o času in kraju pregleda, organu ali uradniku, pooblaščenem za opravljanje pregleda, ter o postopkih in pogojih, ki jih zaprošeni pogodbenik zahteva za opravljanje pregleda.
All decisions regarding the conduct of the examination shall be made by the Requested Party conducting the examination.
Zaprošeni pogodbenik, ki opravlja pregled, sprejme vse odločitve v zvezi z opravljanjem pregleda.
Possibility of Declining a Request
Možnost za zavrnitev zaprosila
The Requested Party shall not be required to obtain or provide information that the Requesting Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws.
Od zaprošenega pogodbenika se ne zahteva pridobitev ali predložitev informacij, ki jih pogodbenik prosilec ne bi mogel pridobiti po svoji zakonodaji za izvajanje ali uveljavljanje svoje davčne zakonodaje.
The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement.
Kadar zaprosilo ni skladno s tem sporazumom, lahko pristojni organ zaprošenega pogodbenika pomoč zavrne.
The provisions of this Agreement shall not impose on a Contracting Party the obligation to provide information subject to legal privilege or to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process.
Določbe tega sporazuma ne nalagajo pogodbeniku, da predloži informacije, za katere velja privilegij zaupnosti, ali da pridobi informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek.
Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph.
Ne glede na to pa se vrste informacij iz četrtega odstavka 5. člena ne obravnavajo kot tovrstna skrivnost ali trgovinski postopek zgolj zato, ker ustrezajo merilom iz omenjenega odstavka.
The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public).
Zaprošeni pogodbenik lahko zaprosilo za informacije zavrne, kadar bi bilo njihovo razkritje v nasprotju z javnim redom.
The Requested Party may decline a request for information if the information is requested by the Requesting Party to administer or enforce a provision of the tax law of the Requesting Party, or any requirement connected therewith, which discriminates against a national of the Requested Party as compared with a national of the Requesting Party in the same circumstances.
Zaprošeni pogodbenik lahko zavrne zaprosilo za informacije, kadar pogodbenik prosilec zaprosi zanje za izvajanje ali uveljavljanje določbe svojega davčnega zakona oziroma z njo povezane zahteve, ki neenako obravnava državljana zaprošenega pogodbenika v primerjavi z državljanom pogodbenika prosilca v enakih okoliščinah.
All information received by the competent authorities of the Contracting Parties shall be kept confidential.
Vse informacije, ki jih prejmejo pristojni organi pogodbenikov, so zaupne.
Such information shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such purposes, including the determination of any appeal.
Take informacije se razkrijejo samo osebam ali organom (vključno s sodišči in upravnimi organi) za namene, navedene v 1. členu, in jih te osebe ali organi uporabljajo samo za te namene, vključno z odločitvijo o pritožbah.
Such information may not be used for any purpose other than for the purposes stated in Article 1 without the express written consent of the competent authority of the Requested Party.
Brez izrecnega pisnega soglasja pristojnega organa zaprošenega pogodbenika se te informacije ne smejo uporabljati za druge namene, kot so navedeni v 1. členu.
Information provided to a Requesting Party under this Agreement may not be disclosed to any other jurisdiction.
Informacije, ki se predložijo pogodbeniku prosilcu po tem sporazumu, se ne smejo razkriti nobeni drugi jurisdikciji.
Unless the competent authorities of the Contracting Parties otherwise agree, ordinary costs incurred in providing assistance shall be borne by the Requested Party, and extraordinary costs incurred in providing assistance (including costs of engaging external advisors in connection with litigation or otherwise) shall be borne by the Requesting Party.
Če se pristojna organa pogodbenikov ne dogovorita drugače, zaprošeni pogodbenik krije običajne stroške, ki nastanejo pri zagotavljanju pomoči, pogodbenik prosilec pa izredne stroške, ki nastanejo pri zagotavljanju pomoči (vključno s stroški za najem zunanjih svetovalcev v povezavi s pravdnim postopkom ali čim drugim).
The respective competent authorities shall consult from time to time with regard to this Article, and in particular the competent authority of the Requested Party shall consult with the competent authority of the Requesting Party in advance if the costs of providing information with respect to a specific request are expected to be extraordinary.
Pristojna organa se občasno posvetujeta v zvezi s tem členom in še zlasti se pristojni organ zaprošenega pogodbenika vnaprej posvetuje s pristojnim organom pogodbenika prosilca, če se pričakujejo izredni stroški za zagotovitev informacij v zvezi s posebno zahtevo.
Requests for assistance and answers thereto shall be drawn up in English, or in Slovenian and English.
Zaprosila za pomoč in odgovori nanje se sestavljajo v angleškem ali v slovenskem in angleškem jeziku.
Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of the Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement.
Kadar med pogodbenikoma nastanejo težave ali dvomi o izvajanju ali razlagi sporazuma, si pristojna organa prizadevata rešiti zadevo s skupnim dogovorom.
In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under Articles 5, 6 and 9.
Poleg dogovorov iz prvega odstavka se lahko pristojna organa pogodbenikov dogovorita o postopkih, ki se uporabljajo po 5., 6. in 9. členu.
The competent authorities of the Contracting Parties may communicate with each other directly for purposes of reaching agreement under this Article.
Da bi pristojna organa pogodbenikov dosegla dogovor po tem členu, se lahko dogovarjata neposredno.
The Contracting Parties may also agree on other forms of dispute resolution.
Pogodbenika se lahko dogovorita tudi o drugih oblikah reševanja sporov.
The Contracting Parties shall notify each other in writing that the procedures required by its law for the entry into force of this Agreement have been satisfied.
Pogodbenika se pisno obvestita, da so končani postopki, ki se po njuni zakonodaji zahtevajo za začetek veljavnosti tega sporazuma.
The provisions of this Agreement shall have effect
Določbe tega sporazuma se začnejo uporabljati
for criminal tax matters on that date; and
za kazenske davčne zadeve s tem dnem ali
for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
za vse druge zadeve iz 1. člena s tem dnem, vendar samo za davčna obdobja, ki so se začela ta dan ali po njem, ali če davčnega obdobja ni, za vsa davčna bremena, nastala ta dan ali po njem.
This Agreement shall remain in force until terminated by a Contracting Party.
Ta sporazum velja, dokler ga pogodbenik ne odpove.
Either Contracting Party may after the expiration of two years from the date of its entry into force terminate the Agreement by giving written notice of termination.
Vsak pogodbenik lahko odpove sporazum s pisnim obvestilom o odpovedi po poteku dveh let od dneva začetka njegove veljavnosti.
Such termination shall become effective on the first day of the month following the expiration of a period of six months after the date of receipt of notice of termination by the other Contracting Party.
Odpoved začne veljati prvi dan v mesecu po poteku šestmesečnega obdobja od dneva, ko je drugi pogodbenik prejel obvestilo.
Notwithstanding any termination of this Agreement the Contracting Parties shall remain bound by the provisions of Article 8 with respect to any information obtained under this Agreement.
Ne glede na odpoved tega sporazuma za pogodbenika še naprej velja 8. člen za vse informacije, pridobljene po tem sporazumu.
Protocol to the Agreement between the Republic of Slovenia and the Isle of Man for the Exchange of Information Relating to Tax Matters
Protokol k Sporazumu med Republiko Slovenijo in Otokom Man o izmenjavi informacij v zvezi z davčnimi zadevami
At the signing of the Agreement between the Republic of Slovenia and the Isle of Man for the exchange of information relating to tax matters, the undersigned have agreed on the following provisions which shall form an integral part of the Agreement
Ob podpisu Sporazuma med Republiko Slovenijo in Otokom Man o izmenjavi informacij v zvezi z davčnimi zadevami sta se podpisana sporazumela o teh določbah, ki so sestavni del sporazuma
It is understood that for the purposes of Article 9 of the Agreement
Razume se, da v 9. členu sporazuma
ordinary costs include internal administration costs, any minor external costs and overhead expenses incurred by the Requested Party in reviewing and responding to information requests submitted by the Requesting Party;
običajni stroški vključujejo notranje upravne stroške, manjše zunanje stroške in pavšalne izdatke, ki so nastali zaprošenemu pogodbeniku pri pregledovanju in odzivanju na zaprosila pogodbenika prosilca za informacije;
extraordinary costs include, but are not limited to, the following
izredni stroški vključujejo, niso pa omejeni na
reasonable costs charged by third parties for copying documents on behalf of the Requested Party;
razumne stroške, ki jih zaračunajo tretje stranke za kopiranje dokumentov na račun zaprošenega pogodbenika;
reasonable costs of engaging experts, interpreters, or translators when necessary;
razumne stroške najema strokovnjakov, tolmačev ali prevajalcev, kadar je potrebno;
reasonable costs of conveying documents to the Requesting Party;
razumne stroške pošiljanja dokumentov pogodbeniku prosilcu;
reasonable litigation costs of the Requested Party in direct relation to a specific request for information, including costs of engaging external counsel and advisers; and
razumne stroške pravdnega postopka zaprošenega pogodbenika v neposredni povezavi s posebnim zaprosilom za informacije, vključno s stroški najema zunanjega zagovornika in svetovalcev, in
reasonable costs of obtaining depositions or testimony.
razumne stroške pridobivanja izjav ali pričevanj.
Agreement between the Republic of Slovenia and the Isle of Man for the Avoidance of Double Taxation with Respect to Individuals
Sporazum med Republiko Slovenijo in Otokom Man o izogibanju dvojnega obdavčevanja posameznikov
Recognising that they have concluded an Agreement for the Exchange of Information Relating to Tax Matters, and
ob spoznanju, da sta sklenila sporazum o izmenjavi informacij v zvezi z davčnimi zadevami, in
Desiring to conclude an Agreement for avoidance of double taxation with respect to individuals
v želji, da bi sklenila sporazum o izogibanju dvojnega obdavčevanja posameznikov
Individuals Covered
Posamezniki, za katere se uporablja sporazum
This Agreement shall apply to individuals who are residents of one or both of the Contracting Parties.
Ta sporazum se uporablja za posameznike, ki so rezidenti enega ali obeh pogodbenikov.
The existing taxes to which the Agreement shall apply are
Obstoječi davki, za katere se uporablja sporazum, so
in Slovenia, tax on income of individuals (hereinafter referred to as “Slovenian tax”); and
v Sloveniji dohodnina (v nadaljevanju &quot;slovenski davek&quot;) in
in the Isle of Man, taxes on income or profit (hereinafter referred to as “Manx tax”).
na Otoku Man davki od dohodka ali dobička (v nadaljevanju &quot;manski davek&quot;).
The competent authorities of the Contracting Parties shall notify each other of any significant changes in their taxation laws concerning individuals.
Pristojna organa pogodbenikov drug drugega uradno obveščata o vseh bistvenih spremembah njunih davčnih zakonodaj glede posameznikov.
the term “international traffic” means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party;
izraz &quot;mednarodni promet&quot; pomeni prevoz z ladjo ali zrakoplovom, ki ga opravlja podjetje s sedežem dejanske uprave v pogodbeniku, razen če se z ladjo ali zrakoplovom ne opravljajo prevozi samo med kraji v drugem pogodbeniku;
in the case of Isle of Man, the Assessor of Income Tax or his or her delegate; and
na Otoku Man ocenjevalca/-ko davka od dohodka ali njegovega ali njenega pooblaščenca in
the term “tax” means Slovenian tax or Manx tax, as the context requires.
izraz &quot;davek&quot; pomeni slovenski davek ali manski davek, kakor zahteva sobesedilo.
As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Contracting Party, for the purposes of the taxes to which this Agreement applies, with any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Contracting Party.
Kadar pogodbenik uporabi sporazum, ima izraz, ki v njem ni opredeljen, razen če sobesedilo ne zahteva drugače, pomen, ki ga ima takrat po njegovem pravu za namene davkov, za katere se sporazum uporablja, pri čemer pomen po veljavni davčni zakonodaji tega pogodbenika prevlada nad pomenom izraza po drugi zakonodaji tega pogodbenika.
For the purposes of this Agreement, the term &quot;resident of a Contracting Party&quot; means in respect of an individual any individual who, under the laws of that Contracting Party, is liable to tax therein by reason of his domicile, residence or any other criterion of a similar nature.
V tem sporazumu izraz &quot;rezident pogodbenika&quot; pomeni v zvezi s posameznikom katerega koli posameznika, ki mora po zakonodaji tega pogodbenika plačevati davke zaradi svojega stalnega prebivališča, prebivališča ali katerega koli drugega podobnega merila.
This term, however, does not include an individual who is liable to tax in that Contracting Party in respect only of income from sources in that Contracting Party.
Ta izraz pa ne vključuje posameznika, ki mora plačevati davke v tem pogodbeniku samo v zvezi z dohodki iz virov v njem.
Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting Parties, then his status shall be determined as follows
Kadar je zaradi določb prvega odstavka posameznik rezident obeh pogodbenikov, se njegov status določi tako
he shall be deemed to be a resident only of the Contracting Party in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting Parties, he shall be deemed to be a resident only of the Contracting Party with which his personal and economic relations are closer (centre of vital interests);
šteje se samo za rezidenta pogodbenika, v katerem ima na voljo stalni dom; če ima stalni dom na voljo v obeh pogodbenikih, se šteje samo za rezidenta pogodbenika, s katerim ima tesnejše osebne in gospodarske stike (središče življenjskih interesov);
if the Contracting Party in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting Party, he shall be deemed to be a resident only of the Contracting Party in which he has an habitual abode;
če ni mogoče opredeliti pogodbenika, v katerem ima središče življenjskih interesov, ali če nima v nobenem od obeh pogodbenikov na voljo stalnega doma, se šteje samo za rezidenta pogodbenika, v katerem ima običajno bivališče;
if he has an habitual abode in both Contracting Parties or in neither of them, the competent authorities of the Contracting Parties shall endeavour to resolve the question by mutual agreement.
če ima običajno bivališče v obeh pogodbenikih ali v nobenem od njiju, si pristojna organa pogodbenikov prizadevata rešiti vprašanje s skupnim dogovorom.
Subject to the provisions of Articles 6, 7, 8 and 9, salaries, wages and other similar remuneration derived by a resident of a Contracting Party in respect of an employment shall be taxable only in that Contracting Party unless the employment is exercised in the other Contracting Party.
Ob upoštevanju določb 6., 7., 8. in 9. člena se plače, mezde in drugi podobni prejemki, ki jih dobi rezident pogodbenika iz zaposlitve, obdavčijo samo v tem pogodbeniku, razen če se zaposlitev ne izvaja v drugem pogodbeniku.
If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting Party.
Če se zaposlitev izvaja tako, se lahko tako dobljeni prejemki obdavčijo v tem drugem pogodbeniku.
Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting Party in respect of an employment exercised in the other Contracting Party shall be taxable only in the first-mentioned Contracting Party if
Ne glede na določbe prvega odstavka se prejemek, ki ga dobi rezident pogodbenika iz zaposlitve, ki se izvaja v drugem pogodbeniku, obdavči samo v prvem omenjenem pogodbeniku, če
the recipient is present in the other Contracting Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and
je prejemnik navzoč v drugem pogodbeniku v obdobju ali obdobjih, ki skupno ne presegajo 183 dni v katerem koli dvanajstmesečnem obdobju, ki se začne ali konča v posameznem davčnem letu, in
the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting Party; and
prejemek plača delodajalec, ki ni rezident drugega pogodbenika, ali se plača v njegovem imenu in
the remuneration is not borne by a fixed place of business through which the business is wholly or partly carried on which the employer has in the other Contracting Party.
prejemka ne krije stalno mesto poslovanja, prek katerega v celoti ali delno potekajo posli, ki ga ima delodajalec v drugem pogodbeniku.
Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting Party in which the place of effective management of the enterprise is situated.
Ne glede na prejšnje določbe tega člena se lahko prejemek, ki izhaja iz zaposlitve na ladji ali zrakoplovu, s katerim se opravljajo prevozi v mednarodnem prometu, obdavči v pogodbeniku, v katerem je sedež dejanske uprave podjetja.
Directors&apos; fees and other similar payments derived by a resident of a Contracting Party in his capacity as a member of the board of directors of a company which is a resident of the other Contracting Party may be taxed in that other Contracting Party.
Prejemki direktorjev in druga podobna plačila, ki jih dobi rezident pogodbenika kot član upravnega odbora družbe, ki je rezident drugega pogodbenika, se lahko obdavčijo v tem drugem pogodbeniku.
The term &quot;board of directors&quot; includes organs of companies which are similar in function to a board of directors.
Izraz &quot;upravni odbor&quot; vključuje organe družb, ki so po funkciji podobni upravnemu odboru.
Income derived by a resident of a Contracting Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting Party, may be taxed in that other Contracting Party.
Dohodek, ki ga dobi rezident pogodbenika kot nastopajoči izvajalec, kakor je gledališki, filmski, radijski ali televizijski umetnik ali glasbenik, ali kot športnik iz takih osebnih dejavnosti, ki jih opravlja v drugem pogodbeniku, se lahko obdavči v tem drugem pogodbeniku.