natgillin/translations-raw huggingface dataset:
1 This Convention shall apply: to the following taxes: i taxes on income or profits, ii taxes on capital gains which are imposed separately from the tax on income or profits, iii taxes on net wealth, imposed on behalf of a Party; and
Ta konvencija se uporablja za: a) naslednje davke: i) davke od dohodka ali dobička, ii) davke od kapitalskih dobičkov, ki se uvedejo ločeno od davka od dohodkov ali dobička, iii) davke od čistega premoženja, uvedene v imenu pogodbenice, in
i taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;
i) davke od dohodka, dobička, kapitalskih dobičkov ali čistega premoženja, uvedene v imenu političnih enot ali lokalnih oblasti pogodbenice
ii compulsory social security contributions payable to general government or to social security institutions established under public law;
ii) obvezne prispevke za socialno varnost, ki se plačujejo državnim ustanovam ali ustanovam socialne varnosti, ustanovljenim na podlagi javnega prava, ter
iii taxes in other categories, except customs duties, imposed on behalf of a Party, namely
iii) druge davke, razen carin, uvedene v imenu pogodbenice, in sicer
A estate, inheritance or gift taxes;
A. davke od nepremičnin, na dediščine ali darila
B taxes on immovable property;
B. davke od nepremičnin
C general consumption taxes, such as value-added or sales taxes;
C. splošne davke na potrošnjo, kakor sta davek na dodano vrednost ali prodajni davek
E taxes on the use or ownership of motor vehicles;
E. davke na uporabo ali od lastništva motornih vozil
F taxes on the use or ownership of movable property other than motor vehicles;
F. davke na uporabo ali od lastništva premičnega premoženja, razen motornih vozil
G any other taxes.
G. vse druge davke
iv taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
iv) davke iz pododstavka iii, ki se uvedejo v imenu političnih enot ali lokalnih oblasti pogodbenice.
2 The existing taxes to which the Convention shall apply are listed in Annex A in the categories referred to in paragraph 1.
Obstoječi davki, za katere se uporablja konvencija, so navedeni v prilogi A v skupinah, omenjenih v prvem odstavku.
3 The Parties shall notify the Secretary General of the Council of Europe or the Secretary General of OECD (hereinafter referred to as the “Depositaries”) of any change to be made to Annex A as a result of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.
Pogodbenice uradno obvestijo generalnega sekretarja Sveta Evrope ali generalnega sekretarja OECD (v nadaljnjem besedilu »depozitarja«) o vsaki spremembi priloge A zaradi spremembe seznama iz drugega odstavka. Sprememba začne veljati prvi dan v mesecu po poteku treh mesecev od dneva, ko je depozitar prejel uradno obvestilo.
4 The Convention shall also apply, as from their adoption, to any identical or substantially similar taxes which are imposed in a Contracting State after the entry into force of the Convention in respect of that Party in addition to or in place of the existing taxes listed in Annex A and, in that event, the Party concerned shall notify one of the Depositaries of the adoption of the tax in question.
Konvencija se uporablja tudi za vse enake ali bistveno podobne davke od njihove uvedbe, ki jih država pogodbenica uvede dodatno ali namesto obstoječih davkov, navedenih v prilogi A, potem ko je konvencija zanjo že začela veljati, in v tem primeru ta pogodbenica uradno obvesti enega od depozitarjev o uvedbi takega davka.
a the terms “applicant State” and “requested State” mean respectively any Party applying for administrative assistance in tax matters and any Party requested to provide such assistance;
a) izraza »država prosilka« in »zaprošena država« pomenita pogodbenico, ki zaprosi za upravno pomoč pri davčnih zadevah, in pogodbenico, ki tako pomoč zagotovi;
b the term “tax” means any tax or social security contribution to which the Convention applies pursuant to Article 2;
b) izraz »davek« pomeni davek ali prispevek za socialno varnost, za katerega se uporablja konvencija skladno z 2. členom;
c the term “tax claim” means any amount of tax, as well as interest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid;
c) izraz »davčna terjatev« pomeni zapadli in še neplačani znesek davka s pripadajočimi obrestmi, s tem povezane upravne denarne kazni in stroške izterjave;
d the term “competent authority” means the persons and authorities listed in Annex B;
d) izraz »pristojni organ« pomeni osebe in organe iz priloge B;
e the term “nationals” in relation to a Party means
e) izraz »državljani« v zvezi s pogodbenico pomeni
i all individuals possessing the nationality of that Party, and
i) vse posameznike, ki imajo državljanstvo te pogodbenice, in
ii all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in that Party.
ii) vse pravne osebe, partnerstva, združenja in druge subjekte, ustanovljene v skladu z veljavno zakonodajo v tej pogodbenici.
2 As regards the application of the Convention by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Party concerning the taxes covered by the Convention.
Razen če sobesedilo ne zahteva drugače, ima glede uporabe konvencije za vsako pogodbenico izraz, ki v konvenciji ni opredeljen, pomen, kakršnega ima glede davkov, zajetih s konvencijo, v zakonodaji te pogodbenice.
3 The Parties shall notify one of the Depositaries of any change to be made to Annexes B and C. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary in question.
Pogodbenice uradno obvestijo enega od depozitarjev o vsaki spremembi prilog B in C. Sprememba začne veljati prvi dan v mesecu po poteku treh mesecev od dneva, ko je depozitar prejel tako uradno obvestilo.
Forms of assistance
Oblike pomoči
1 The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant to
Pogodbenice si izmenjajo vse informacije, zlasti kakor je določeno v tem oddelku, ki so predvidoma pomembne za
a the assessment and collection of tax, and the recovery and enforcement of tax claims, and
a) odmero in pobiranje davkov, izterjavo davčnih terjatev in njihovo izvršbo ter
b the prosecution before an administrative authority or the initiation of prosecution before a judicial body.
b) pregon pred upravnim organom ali sprožitev pregona pred sodnim organom.
2 A Party may use information obtained under this Convention as evidence before a criminal court only if prior authorisation has been given by the Party which has supplied the information.
Pogodbenica sme informacije, pridobljene na podlagi te konvencije, uporabiti kot dokaz pred kazenskim sodiščem samo s predhodnim dovoljenjem pogodbenice, ki je informacije dala.
3 Any Party may, by a declaration addressed to one of the Depositories, indicate that, according to its internal legislation, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.
Vsaka pogodbenica lahko v izjavi, naslovljeni na enega od depozitarjev, navede, da lahko v skladu z njeno notranjo zakonodajo njeni organi skladno s metricconverterProductID5. in5. in 7. členom njenega rezidenta ali državljana pred pošiljanjem informacij v zvezi z njim o tem obvestijo.
Exchange of information on request
izmenjava informacij na zaprosilo
1 At the request of the applicant State, the requested State shall provide the applicant State with any information referred to in Article 4 which concerns particular persons or transactions.
Na zaprosilo države prosilke lahko zaprošena država državi prosilki pošlje katere koli informacije, ki so navedene v 4. členu in se nanašajo na določene osebe ali posle.
2 If the information available in the tax files of the requested State is not sufficient to enable it to comply with the request for information, that State shall take all relevant measures to provide the applicant State with the information requested.
Če informacije, ki so na voljo v davčni evidenci zaprošene države, ne zadoščajo in ne omogočajo izpolnitve zaprosila za informacije, ta država stori vse potrebno, da državi prosilki zagotovi zaprošene informacije.
Automatic exchange of information
samodejna izmenjava informacij
1 A Party shall, without prior request, forward to another Party information of which it has knowledge in the following circumstances
Pogodbenica drugi pogodbenici pošlje brez predhodnega zaprosila informacije, s katerimi je seznanjena, v naslednjih okoliščinah
a the first-mentioned Party has grounds for supposing that there may be a loss of tax in the other Party;
a) prva pogodbenica utemeljeno domneva, da gre morda za izgubo davka v drugi pogodbenici;
b a person liable to tax obtains a reduction in or an exemption from tax in the first-mentioned Party which would give rise to an increase in tax or to liability to tax in the other Party;
b) davčni zavezanec doseže znižanje ali oprostitev davka v prvi pogodbenici, kar bi lahko povzročilo povečanje davka ali njegove davčne obveznosti v drugi pogodbenici;
c business dealings between a person liable to tax in a Party and a person liable to tax in another Party are conducted through one or more countries in such a way that a saving in tax may result in one or the other Party or in both;
c) posli med davčnim zavezancem ene pogodbenice in davčnim zavezancem druge pogodbenice potekajo prek ene ali več držav tako, da bi to lahko imelo za posledico zmanjšanje davka v eni ali drugi pogodbenici ali obeh;
d a Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;
d) pogodbenica utemeljeno domneva, da je zmanjšanje davka lahko posledica navideznega prenosa dobička znotraj skupine podjetij;
e information forwarded to the first-mentioned Party by the other Party has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Party.
e) informacije, ki jih prvi pogodbenici pošlje druga pogodbenica, so omogočile pridobitev informacij, ki so lahko pomembne pri določanju davčne obveznosti v drugi pogodbenici.
2 Each Party shall take such measures and implement such procedures as are necessary to ensure that information described in paragraph 1 will be made available for transmission to another Party.
Vsaka pogodbenica sprejme ukrepe in izvede potrebne postopke, s katerimi zagotovi, da je informacije iz prvega odstavka mogoče poslati drugi pogodbenici.
1 At the request of one of them, two or more Parties shall consult together for the purposes of determining cases and procedures for simultaneous tax examinations.
Dve ali več pogodbenic se na zaprosilo ene posvetuje o določitvi primerov in postopkov za sočasni davčni nadzor.
2 For the purposes of this Convention, a simultaneous tax examination means an arrangement between two or more Parties to examine simultaneously, each in its own territory, the tax affairs of a person or persons in which they have a common or related interest, with a view to exchanging any relevant information which they so obtain.
V tej konvenciji sočasni davčni nadzor pomeni dogovor med dvema ali več pogodbenicami, da zaradi izmenjave kakršnih koli pomembnih informacij, ki jih tako pridobijo, sočasno vsaka na svojem ozemlju opravijo davčni nadzor nad davčnimi zadevami osebe ali oseb, v katerih imajo skupni ali povezani interes.
1 At the request of the competent authority of the applicant State, the competent authority of the requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State.
Na zaprosilo pristojnega organa države prosilke pristojni organ zaprošene države lahko dovoli predstavnikom pristojnega organa države prosilke, da so navzoči pri ustreznem delu davčnega nadzora v zaprošeni državi.
2 If the request is acceded to, the competent authority of the requested State shall, as soon as possible, notify the competent authority of the applicant State about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested State for the conduct of the examination.
Kadar pristojni organ zaprošene države ugodi zaprosilu, čim prej uradno obvesti pristojni organ države prosilke o času in kraju nadzora, organu ali uradniku, ki bo nadzor opravil, ter o postopkih in pogojih, ki jih zaprošena država zahteva za izvedbo nadzora.
3 A Party may inform one of the Depositaries of its intention not to accept, as a general rule, such requests as are referred to in paragraph 1. Such a declaration may be made or withdrawn at any time.
Pogodbenica lahko enega od depozitarjev obvesti o svojem namenu, da zaprosilom iz prvega odstavka praviloma ne bo ugodila. Tako izjavo lahko kadar koli da ali umakne.
Assistance in recovery
pomoč pri izterjavi
1 At the request of the applicant State the requested State shall, subject to the provisions of Articles 14 and 15, take the necessary steps to recover tax claims of the first-mentioned State as if they were its own tax claims.
Na zaprosilo države prosilke zaprošena država ob upoštevanju določb 14. in 15. člena stori vse potrebno, da izterja davčne terjatve prve države, kakor če bi bile njene lastne davčne terjatve.
2 The provision of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the Parties concerned, which are not contested.
Določba prvega odstavka se uporablja samo za davčne terjatve, ki imajo izvršilni naslov za izterjavo v državi prosilki in niso izpodbijane, razen če se zadevni pogodbenici ne dogovorita drugače.
3 The obligation to provide assistance in the recovery of tax claims concerning a deceased person or his estate, is limited to the value of the estate or of the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof.
Obveznost zagotavljanja pomoči pri izterjavi davčnih terjatev, ki se nanašajo na pokojno osebo ali njeno zapuščino, je omejena na vrednost zapuščine ali premoženja, ki ga pridobi vsak upravičenec do zapuščine, glede na to, ali je terjatev treba izterjati iz zapuščine ali od upravičencev do zapuščine.
1 The request for administrative assistance under this section shall be accompanied by
Zaprosilu za upravno pomoč iz tega oddelka se priložijo
a declaration that the tax claim concerns a tax covered by the Convention and, in the case of recovery that, subject to paragraph 2 of Article 11, the tax claim is not or may not be contested;
a) izjava, da se davčna terjatev nanaša na davek iz te konvencije, in v primeru izterjave, da ob upoštevanju drugega odstavka 11. člena davčna terjatev ni izpodbijana ali je ni mogoče izpodbijati;
an official copy of the instrument permitting enforcement in the applicant State; and
b) uradni izvod izvršilnega naslova v državi prosilki in
any other document required for recovery or measures of conservancy.
c) vsi drugi dokumenti, potrebni za izterjavo ali ukrepe zavarovanja.
2 The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance, by an instrument permitting enforcement in the latter State.
Izvršilni naslov v državi prosilki je treba, kadar je to primerno in v skladu z veljavnimi določbami v zaprošeni državi, sprejeti, priznati, dopolniti ali nadomestiti čim prej po dnevu prejema zaprosila za pomoč z izvršilnim naslovom v zaprošeni državi.
1 Questions concerning any period beyond which a tax claim cannot be enforced shall be governed by the law of the applicant State.
Vprašanja glede rokov, po preteku katerih davčne terjatve ni več mogoče izterjati, ureja zakonodaja države prosilke.
2 Acts of recovery carried out by the requested State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 1, shall also have this effect under the laws of the applicant State.
Izterjava, ki jo opravi zaprošena država v skladu z zaprosilom za pomoč, ki bi skladno z zakonodajo te države imela za posledico prenehanje poteka oziroma prekinitev roka iz prvega odstavka, ima tako posledico tudi po zakonodaji države prosilke.
3 In any case the requested State is not obliged to comply with a request for assistance which is submitted after a period of 15 years from the date of the original instrument permitting enforcement.
Vsekakor zaprošena država ni zavezana ravnati v skladu z zaprosilom za pomoč, ki se ji predloži po 15 letih od datuma prvega izvršilnega naslova.
The requested State may allow deferral of payment or payment by instalments if its laws or administrative practice permit it to do so in similar circumstances but shall first inform the applicant State.
Zaprošena država lahko dovoli odlog plačila ali plačilo na obroke, če njena zakonodaja ali upravna praksa v podobnih okoliščinah to dovoljuje, vendar o tem najprej obvesti državo prosilko.
1 At the request of the applicant State the requested State shall serve upon the addressee documents, including those relating to judicial decisions, which emanate from the applicant State and which relate to a tax covered by this Convention.
Zaprošena država na zaprosilo države prosilke naslovniku vroči dokumente, vključno s tistimi, ki se nanašajo na sodne odločbe, ki izvirajo iz države prosilke in se nanašajo na davek po tej konvenciji.
2 The requested State shall effect service of documents
Zaprošena država dokumente vroči
by a method prescribed by its domestic laws for the service of documents of a substantially similar nature;
a) po postopku, ki ga predpisuje domača zakonodaja za vročitev enakih ali podobnih dokumentov;
to the extent possible, by a particular method requested by the applicant State or the closest to such method available under its own laws.
b) če je le mogoče, po posebnem postopku, ki ga zahteva država prosilka, ali po postopku, ki je v njeni zakonodaji najbližji temu postopku.
3 A Party may effect service of documents directly through the post on a person within the territory of another Party.
Pogodbenica lahko vroči dokumente neposredno po pošti osebi na ozemlju druge pogodbenice.
4 Nothing in the Convention shall be construed as invalidating any service of documents by a Party in accordance with its laws.
Nič v tej konvenciji ne razveljavlja vročitve dokumentov, ki jo opravi pogodbenica v skladu s svojo zakonodajo.
5 When a document is served in accordance with this article it need not be accompanied by a translation.
Kadar se dokument vroči skladno s tem členom, mu ni treba priložiti prevoda.
However, where it is satisfied that the addressee cannot understand the language of the document the requested State shall arrange to have it translated into or a summary drafted in its or one of its official languages.
Kadar pa se ugotovi, da naslovnik ne razume jezika dokumenta, zaprošena država poskrbi za prevod dokumenta ali njegovega povzetka v svoj uradni jezik ali enega od svojih uradnih jezikov.
Alternatively, it may ask the applicant State to have the document either translated into or accompanied by a summary in one of the official languages of the requested State, the Council of Europe or OECD.
Lahko pa državo prosilko zaprosi za prevod dokumenta ali njegovega povzetka v enega od uradnih jezikov zaprošene države, Sveta Evrope ali OECD.
Provisions relating to all forms of assistance
Določbe o vseh oblikah pomoči
Information to be provided by the applicant state
informacije, ki jih mora predložiti država prosilka
1 A request for assistance shall indicate where appropriate
V zaprosilu za pomoč se po potrebi navedejo
the authority or agency which initiated the request made by the competent authority;
a) organ ali služba, ki da pobudo za zaprosilo, ki ga predloži pristojni organ;
the name, address and any other particulars assisting in the identification of the person in respect of whom the request is made;
b) ime, naslov in vse druge informacije, ki so v pomoč pri ugotavljanju istovetnosti osebe, na katero se predloženo zaprosilo nanaša;
in the case of a request for information, the form in which the applicant State wishes the information to be supplied in order to meet its needs;
c) kadar gre za zaprosilo v zvezi z informacijami, oblika, v kateri država prosilka želi prejeti informacije, da bi ustrezale njenim potrebam;
in the case of a request for assistance in recovery or measures of conservancy, the nature of the tax claim, the components of the tax claim and the assets from which the tax claim may be recovered;
d) kadar gre za zaprosilo v zvezi s pomočjo pri izterjavi ali ukrepih zavarovanja, vrsta davčne terjatve, njene sestavine in sredstva, iz katerih jo je mogoče izterjati;
in the case of a request for service of documents, the nature and the subject of the document to be served;
e) kadar gre za zaprosilo v zvezi z vročitvijo dokumentov, vrsta in predmet dokumenta, ki ga je treba vročiti;
whether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of Article 19.
f) usklajenost zaprosila z zakonodajo in upravno prakso države prosilke ter njegova upravičenost glede na 19. člen.
2 As soon as any other information relevant to the request for assistance comes to its knowledge, the applicant State shall forward it to the requested State.
Država prosilka zaprošeno državo obvesti o vseh drugih informacijah v zvezi z zaprosilom za pomoč, takoj ko zanje izve.
1 If the request for assistance is complied with, the requested State shall inform the applicant State of the action taken and of the result of the assistance as soon as possible.
Če zaprošena država zaprosilu za pomoč ugodi, državo prosilko čim prej obvesti o sprejetih ukrepih in rezultatu pomoči.
2 If the request is declined, the requested State shall inform the applicant State of that decision and the reason for it as soon as possible.
Če zaprosilo zavrne, državo prosilko čim prej obvesti o tej odločitvi in vzroku zanjo.
3 If, with respect to a request for information, the applicant State has specified the form in which it wishes the information to be supplied and the requested State is in a position to do so, the requested State shall supply it in the form requested.
Če država prosilka v zvezi z zaprosilom za pomoč navede, v kakšni obliki želi prejeti informacije, in zaprošena država to lahko stori, ji informacije pošlje v želeni obliki.
Protection of persons and limits to the obligation to provide assistance
varstvo oseb in omejitve obveznosti dajanja pomoči
2 Except in the case of Article 14, the provisions of this Convention shall not be construed so as to impose on the requested State the obligation
Razen v primeru 14. člena se določbe te konvencije ne razlagajo, kakor da zaprošeni državi nalagajo obveznost
to carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State;
a) da izvede ukrepe v nasprotju s svojo zakonodajo ali upravno prakso ali zakonodajo in upravno prakso države prosilke;
to carry out measures which it considers contrary to public policy (ordre public) or to its essential interests;
b) da izvede ukrepe, za katere meni, da so v nasprotju z javnim redom (ordre public) ali njenimi bistvenimi interesi;