natgillin/translations-raw huggingface dataset:
For this purpose, a Slovenian retirement plan includes an Entity established or located in, and regulated by, Slovenia, or a predetermined contractual or legal arrangement, operated to provide pension or retirement benefits or earn income for providing such benefits under the laws of Slovenia and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Pri tem pokojninski načrt Slovenije vključuje subjekt, ki je ustanovljen v Sloveniji ali je v njej in je urejen s slovenskimi predpisi, ali vnaprej določen pogodbeni ali pravni dogovor, ki se upravlja zaradi zagotavljanja pokojnine ali pokojninskih prejemkov ali pridobivanja dohodka za zagotavljanje takih prejemkov po zakonodaji Slovenije in v zvezi s katerim so prispevki, izplačila, poročanje, pokroviteljstvo in obdavčenje urejeni s predpisi.
Identification and Treatment of Other Deemed-Compliant FFIs and Exempt Beneficial Owners.
Identificiranje in obravnavanje drugih TFI, domnevno skladnih s FATCA, in oproščenih upravičenih lastnikov.
The United States shall treat each Non-Reporting Slovenian Financial Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code.
Združene države za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA vsako neporočevalsko finančno institucijo Slovenije obravnavajo kot TFI, domnevno skladno s FATCA, oziroma kot oproščenega upravičenega lastnika.
Special Rules Regarding Related Entities and Branches That Are Nonparticipating Financial Institutions.
Posebna pravila v zvezi s povezanimi subjekti in podružnicami, ki so nesodelujoče finančne institucije.
If a Slovenian Financial Institution, that otherwise meets the requirements described in paragraph 1 of this Article or is described in paragraph 3 or 4 of this Article, has a Related Entity or branch that operates in a jurisdiction that prevents such Related Entity or branch from fulfilling the requirements of a participating FFI or deemed-compliant FFI for purposes of section 1471 of the U.S. Internal Revenue Code or has a Related Entity or branch that is treated as a Nonparticipating Financial Institution solely due to the expiration of the transitional rule for limited FFIs and limited branches under relevant U.S. Treasury Regulations, such Slovenian Financial Institution shall continue to be in compliance with the terms of this Agreement and shall continue to be treated as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code, provided that:
Če ima finančna institucija Slovenije, ki izpolnjuje zahteve iz prvega odstavka tega člena ali je opisana v tretjem ali četrtem odstavku tega člena, povezani subjekt ali podružnico, ki posluje v jurisdikciji, ki takemu povezanemu subjektu ali podružnici preprečuje, da bi izpolnjeval zahteve sodelujoče TFI ali TFI, domnevno skladne s FATCA, za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA, ali ima povezani subjekt ali podružnico, ki se obravnava kot nesodelujoča finančna institucija samo zaradi prenehanja prehodnega pravila za omejene TFI in omejene podružnice po ustreznih predpisih finančnega ministrstva ZDA, se taka finančna institucija Slovenije še naprej obravnava, kot da izpolnjuje pogoje tega sporazuma, in se za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA še naprej obravnava kot TFI, domnevno skladna s FATCA, oziroma oproščeni upravičeni lastnik pod pogojem, da:
the Slovenian Financial Institution treats each such Related Entity or branch as a separate Nonparticipating Financial Institution for purposes of all the reporting and withholding requirements of this Agreement and each such Related Entity or branch identifies itself to withholding agents as a Nonparticipating Financial Institution;
finančna institucija Slovenije vsak tak povezani subjekt ali podružnico obravnava kot ločeno nesodelujočo finančno institucijo glede vseh zahtev tega sporazuma v zvezi s poročanjem in odtegovanjem ter da se vsak tak povezani subjekt ali podružnica izkaže zastopnikom za odtegovanje od plačil kot nesodelujoča finančna institucija,
each such Related Entity or branch identifies its U.S. accounts and reports the information with respect to those accounts as required under section 1471 of the U.S. Internal Revenue Code to the extent permitted under the relevant laws pertaining to the Related Entity or branch; and
vsak tak povezani subjekt ali podružnica identificira svoje račune ZDA in sporoči informacije glede teh računov v skladu z zahtevami po oddelku 1471 Zakonika o notranjih prihodkih ZDA v obsegu, dovoljenem po ustrezni zakonodaji, ki velja za povezani subjekt ali podružnico, in
such Related Entity or branch does not specifically solicit U.S. accounts held by persons that are not resident in the jurisdiction where such Related Entity or branch is located or accounts held by Nonparticipating Financial Institutions that are not established in the jurisdiction where such Related Entity or branch is located, and such Related Entity or branch is not used by the Slovenian Financial Institution or any other Related Entity to circumvent the obligations under this Agreement or under section 1471 of the U.S. Internal Revenue Code, as appropriate.
tak povezani subjekt ali podružnica ne skuša pridobivati zlasti računov ZDA, ki jih imajo osebe, ki niso rezidenti jurisdikcije, v kateri je tak povezani subjekt ali podružnica, ali računov, ki jih imajo nesodelujoče finančne institucije, ki niso ustanovljene v jurisdikciji, v kateri je tak povezani subjekt ali podružnica, in da finančna institucija Slovenije ali kateri koli drug povezani subjekt ne uporablja takega povezanega subjekta ali podružnice, da bi se izognil obveznostim po tem sporazumu oziroma po oddelku 1471 Zakonika o notranjih prihodkih ZDA.
Coordination of Timing.
Časovno usklajevanje.
Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
Ne glede na tretji in peti odstavek 3. člena tega sporazuma:
Slovenia shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations;
Sloveniji ni treba pridobivati in izmenjavati informacij za koledarsko leto pred koledarskim letom, za katero morajo sodelujoče TFI po ustreznih predpisih finančnega ministrstva ZDA podobne informacije sporočiti IRS,
Slovenia shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations;
Sloveniji ni treba začeti izmenjavati informacij pred datumom, do katerega morajo sodelujoče TFI podobne informacije sporočiti IRS po ustreznih predpisih finančnega ministrstva ZDA,
the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which Slovenia is required to obtain and exchange information; and
Združenim državam ni treba pridobivati in izmenjavati informacij za koledarsko leto pred prvim koledarskim letom, za katero mora Slovenija pridobiti in izmenjati informacije, in
the United States shall not be obligated to begin exchanging information prior to the date by which Slovenia is required to begin exchanging information.
Združenim državam ni treba začeti izmenjavati informacij pred datumom, do katerega mora Slovenija začeti izmenjavati informacije.
Coordination of Definitions with U.S. Treasury Regulations.
Usklajevanje pomena izrazov s predpisi finančnega ministrstva ZDA.
Notwithstanding Article 1 of this Agreement and the definitions provided in the Annexes to this Agreement, in implementing this Agreement, Slovenia may use, and may permit Slovenian Financial Institutions to use, a definition in relevant U.S. Treasury Regulations in lieu of a corresponding definition in this Agreement, provided that such application would not frustrate the purposes of this Agreement.
Ne glede na 1. člen tega sporazuma in pomen izrazov iz prilog k temu sporazumu lahko Slovenija pri izvajanju tega sporazuma uporabi in finančnim institucijam Slovenije dovoli uporabljati izraz v pomenu, opredeljenem v ustreznih predpisih finančnega ministrstva ZDA, namesto ustreznega izraza v pomenu, opredeljenem v tem sporazumu, če taka uporaba ne bi bila v nasprotju z namenom tega sporazuma.
Collaboration on Compliance and Enforcement
Sodelovanje pri izpolnjevanju in uveljavljanju
Minor and Administrative Errors.
Manjše in administrativne napake.
A Competent Authority shall notify the Competent Authority of the other Party when the first-mentioned Competent Authority has reason to believe that administrative errors or other minor errors may have led to incorrect or incomplete information reporting or resulted in other infringements of this Agreement.
Pristojni organ obvesti pristojni organ druge pogodbenice, kadar prvi omenjeni pristojni organ utemeljeno sklepa, da so lahko administrativne napake ali druge manjše napake privedle do nepravilnega ali nepopolnega sporočanja informacij ali povzročile druge kršitve tega sporazuma.
The Competent Authority of such other Party shall apply its domestic law (including applicable penalties) to obtain corrected and/or complete information or to resolve other infringements of this Agreement.
Pristojni organ te druge pogodbenice uporabi njeno notranje pravo (vključno z veljavnimi kazenskimi določbami), da bi pridobil popravljene in/ali popolne informacije ali da bi odpravil druge kršitve tega sporazuma.
Significant Non-Compliance.
Večje neizpolnjevanje obveznosti
A Competent Authority shall notify the Competent Authority of the other Party when the first-mentioned Competent Authority has determined that there is significant non-compliance with the obligations under this Agreement with respect to a Reporting Financial Institution in the other jurisdiction.
Pristojni organ obvesti pristojni organ druge pogodbenice, kadar prvi omenjeni pristojni organ ugotovi večje neizpolnjevanje obveznosti iz tega sporazuma glede poročevalske finančne institucije v drugi jurisdikciji.
The Competent Authority of such other Party shall apply its domestic law (including applicable penalties) to address the significant non-compliance described in the notice.
Pristojni organ te druge pogodbenice uporabi notranje pravo (vključno z veljavnimi kazenskimi določbami), da bi odpravil večje neizpolnjevanje obveznosti, opisano v obvestilu.
If, in the case of a Reporting Slovenian Financial Institution, such enforcement actions do not resolve the non-compliance within a period of 18 months after notification of significant non-compliance is first provided, the United States shall treat the Reporting Slovenian Financial Institution as a Nonparticipating Financial Institution pursuant to this subparagraph 2(b).
Če se v primeru poročevalske finančne institucije Slovenije s takim ukrepanjem omenjeno neizpolnjevanje obveznosti ne odpravi v 18 mesecih po prvem obvestilu pristojnega organa o večjem neizpolnjevanju obveznosti, Združene države poročevalsko finančno institucijo Slovenije obravnavajo kot nesodelujočo finančno institucijo v skladu s tem pododstavkom b) drugega odstavka.
Reliance on Third Party Service Providers.
Zanašanje na storitve tretjih oseb.
Each Party may allow Reporting Financial Institutions to use third party service providers to fulfill the obligations imposed on such Reporting Financial Institutions by a Party, as contemplated in this Agreement, but these obligations shall remain the responsibility of the Reporting Financial Institutions.
Vsaka pogodbenica lahko poročevalskim finančnim institucijam dovoli uporabo storitev tretjih oseb pri izpolnjevanju obveznosti, ki jih takim poročevalskim finančnim institucijam nalaga pogodbenica, kot je predvideno s tem sporazumom, vendar za izpolnjevanje teh obveznosti ostanejo odgovorne poročevalske finančne institucije.
Prevention of Avoidance.
Preprečevanje izogibanja.
The Parties shall implement as necessary requirements to prevent Financial Institutions from adopting practices intended to circumvent the reporting required under this Agreement.
Pogodbenici po potrebi sprejmeta ukrepe, da bi finančnim institucijam preprečevali ravnanje, s katerim bi se izogibale poročanju po tem sporazumu.
Mutual Commitment to Continue to Enhance the Effectiveness of Information Exchange and Transparency
Vzajemna zaveza za nadaljnje izboljševanje učinkovitosti izmenjave informacij in preglednosti
Reciprocity.
Vzajemnost.
The Government of the United States acknowledges the need to achieve equivalent levels of reciprocal automatic information exchange with Slovenia.
Vlada Združenih držav priznava potrebo po doseganju enakovredne ravni vzajemne avtomatične izmenjave informacij s Slovenijo.
The Government of the United States is committed to further improve transparency and enhance the exchange relationship with Slovenia by pursuing the adoption of regulations and advocating and supporting relevant legislation to achieve such equivalent levels of reciprocal automatic information exchange.
Vlada Združenih držav se zavezuje za nadaljnje izboljševanje preglednosti in krepitev izmenjave s Slovenijo s sprejemanjem predpisov ter zavzemanjem za ustrezno zakonodajo in podpiranjem take zakonodaje, da se doseže taka enakovredna raven vzajemne avtomatične izmenjave informacij.
Treatment of Passthru Payments and Gross Proceeds.
Obravnavanje pretočnih plačil in bruto iztržkov.
The Parties are committed to work together, along with Partner Jurisdictions, to develop a practical and effective alternative approach to achieve the policy objectives of foreign passthru payment and gross proceeds withholding that minimizes burden.
Pogodbenici se zavezujeta, da bosta sodelovali medsebojno in z drugimi partnerskimi jurisdikcijami pri oblikovanju praktičnega in učinkovitega alternativnega pristopa za dosego ciljev politike odtegovanja v zvezi s tujimi pretočnimi plačili in bruto iztržki, s katerim se kar najbolj zmanjšuje obremenitev.
Development of Common Reporting and Exchange Model.
Oblikovanje skupnega modela poročanja in izmenjave.
The Parties are committed to working with Partner Jurisdictions, the Organisation for Economic Co-operation and Development, and the European Union, on adapting the terms of this Agreement and other agreements between the United States and Partner Jurisdictions to a common model for automatic exchange of information, including the development of reporting and due diligence standards for financial institutions.
Pogodbenici se zavezujeta, da bosta sodelovali s partnerskimi jurisdikcijami ter Organizacijo za gospodarsko sodelovanje in razvoj in Evropsko unijo pri prilagajanju pogojev iz tega sporazuma in drugih sporazumov med Združenimi državami in partnerskimi jurisdikcijami splošnemu modelu za avtomatično izmenjavo informacij, vključno z oblikovanjem standardov za finančne institucije glede poročanja in dolžne skrbnosti.
Documentation of Accounts Maintained as of June 30, 2014.
Dokumentacija o računih, ki se vodijo na dan 30. junija 2014.
With respect to Reportable Accounts maintained by a Reporting Financial Institution as of June 30, 2014:
V zvezi z računi, o katerih se poroča in jih vodi poročevalska finančna institucija na dan 30. junija 2014:
The United States commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial Institutions to obtain and report the Slovenian TIN of each Account Holder of a Slovenian Reportable Account as required pursuant to subparagraph 2(b)(1) of Article 2 of this Agreement; and
se Združene države zavezujejo, da bodo do 1. januarja 2017 glede poročanja za leto 2017 in naslednja leta uveljavile pravila, po katerih bodo morale poročevalske finančne institucije ZDA pridobiti in sporočati IDŠ Slovenije vsakega imetnika računa Slovenije, o katerem se poroča, kakor je zahtevano v skladu s 1. točko pododstavka b) drugega odstavka 2. člena tega sporazuma, in
Slovenia commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Slovenian Financial Institutions to obtain the U.S. TIN of each Specified U.S. Person as required pursuant to subparagraph 2(a)(1) of Article 2 of this Agreement.
se Slovenija zavezuje, da bo do 1. januarja 2017 glede poročanja za leto 2017 in naslednja leta uveljavila pravila, po katerih bodo morale poročevalske finančne institucije Slovenije pridobiti in sporočati IDŠ ZDA vsake določene osebe ZDA, kakor je zahtevano v skladu s 1. točko pododstavka a) drugega odstavka 2. člena tega sporazuma.
Consistency in the Application of FATCA to Partner Jurisdictions
Usklajena uporaba FATCA za partnerske jurisdikcije
Slovenia shall be granted the benefit of any more favorable terms under Article 4 or Annex I of this Agreement relating to the application of FATCA to Slovenian Financial Institutions afforded to another Partner Jurisdiction under a signed bilateral agreement pursuant to which the other Partner Jurisdiction commits to undertake the same obligations as Slovenia described in Articles 2 and 3 of this Agreement, and subject to the same terms and conditions as described therein and in Articles 5 through 9 of this Agreement.
V zvezi z uporabo FATCA za finančne institucije Slovenije se Sloveniji priznajo kakršni koli ugodnejši pogoji po 4. členu tega sporazuma ali njegovi prilogi I, kot se priznajo drugi partnerski jurisdikciji na podlagi podpisanega dvostranskega sporazuma, s katerim se druga partnerska jurisdikcija zavezuje, da bo prevzela enake obveznosti kot Slovenija iz 2. in 3. člena tega sporazuma ter pod enakimi pogoji, določenimi v njiju in v 5. do 9. členu tega sporazuma.
The United States shall notify Slovenia of any such more favorable terms, and such more favorable terms shall apply automatically under this Agreement as if such terms were specified in this Agreement and effective as of the date of signing of the agreement incorporating the more favorable terms, unless Slovenia declines in writing the application thereof.
Združene države obvestijo Slovenijo o kakršnih koli takih ugodnejših pogojih in ti se uporabljajo avtomatično po tem sporazumu, kot če bi bili določeni v tem sporazumu, ter od dneva podpisa sporazuma z ugodnejšimi pogoji, razen če Slovenija pisno ne zavrne njihove uporabe.
In case any difficulties in the implementation of this Agreement arise, either Party may request consultations to develop appropriate measures to ensure the fulfillment of this Agreement.
Ob kakršnih koli težav pri izvajanju tega sporazuma lahko katera koli od pogodbenic zaprosi za posvetovanje zaradi priprave ustreznih ukrepov za zagotovitev izpolnjevanja tega sporazuma.
This Agreement may be amended by written mutual agreement of the Parties.
Ta sporazum se lahko spremeni s pisnim skupnim dogovorom pogodbenic.
Unless otherwise agreed upon, such an amendment shall enter into force through the same procedures as set forth in paragraph 1 of Article 10 of this Agreement.
Razen če ni dogovorjeno drugače, začne taka sprememba veljati po enakih postopkih, kot je določeno v prvem odstavku 10. člena tega sporazuma.
This Agreement shall enter into force on the date of Slovenia&apos;s written notification to the United States that Slovenia has completed its necessary internal procedures for entry into force of this Agreement.
Ta sporazum začne veljati z dnem pisnega uradnega obvestila Slovenije Združenim državam, da so v Sloveniji končani potrebni notranjepravni postopki za začetek veljavnosti tega sporazuma.
Either Party may terminate this Agreement by giving notice of termination in writing to the other Party.
Vsaka od pogodbenic lahko ta sporazum odpove s pisnim obvestilom o odpovedi drugi pogodbenici.
Such termination shall become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination.
Taka odpoved začne učinkovati prvi dan meseca po izteku obdobja 12 mesecev po datumu obvestila o odpovedi.
The Parties shall, prior to December 31, 2016, consult in good faith to amend this Agreement as necessary to reflect progress on the commitments set forth in Article 6 of this Agreement.
Pogodbenici se po potrebi pred 31. decembrom 2016 v dobri veri posvetujeta o potrebnih spremembam tega sporazuma zaradi upoštevanja napredka v zvezi z zavezami iz 6. člena tega sporazuma.
DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN NONPARTICIPATING FINANCIAL INSTITUTIONS
OBVEZNOSTI DOLŽNE SKRBNOSTI GLEDE IDENTIFICIRANJA IN POROČANJA V ZVEZI Z RAČUNI ZDA, O KATERIH SE POROČA, IN PLAČILI DOLOČENIM NESODELUJOČIM FINANČNIM INSTITUCIJAM
A. Slovenia shall require that Reporting Slovenian Financial Institutions apply the due diligence procedures contained in this Annex I to identify U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions.
A. Slovenija zahteva, da poročevalske finančne institucije Slovenije uporabljajo postopke dolžne skrbnosti iz te priloge I za identificiranje računov ZDA, o katerih se poroča, in računov, ki jih imajo nesodelujoče finančne institucije.
All dollar amounts are in U.S. dollars and shall be read to include the equivalent in other currencies.
so vsi dolarski zneski v ameriških dolarjih in jih je treba razumeti tako, da vključujejo protivrednost v drugih valutah;
Except as otherwise provided herein, the balance or value of an account shall be determined as of the last day of the calendar year or other appropriate reporting period.
se stanje ali vrednost računa, če ni določeno drugače, določi na zadnji dan koledarskega leta ali drugega ustreznega poročevalnega obdobja;
Where a balance or value threshold is to be determined as of June 30, 2014 under this Annex I, the relevant balance or value shall be determined as of that day or the last day of the reporting period ending immediately before June 30, 2014, and where a balance or value threshold is to be determined as of the last day of a calendar year under this Annex I, the relevant balance or value shall be determined as of the last day of the calendar year or other appropriate reporting period.
se ustrezno stanje ali vrednost, kadar je treba po tej prilogi I prag stanja ali vrednosti določiti na dan 30. junija 2014, določi na ta dan ali na zadnji dan poročevalnega obdobja, ki se konča tik pred 30. junijem 2014, kadar pa je treba po tej prilogi I prag stanja ali vrednosti določiti na zadnji dan koledarskega leta, se ustrezno stanje ali vrednost določi na zadnji dan koledarskega leta ali drugega ustreznega poročevalnega obdobja;
Subject to subparagraph E(1) of section II of this Annex I, an account shall be treated as a U.S. Reportable Account beginning as of the date it is identified as such pursuant to the due diligence procedures in this Annex I.
se v skladu s prvim pododstavkom odstavka E oddelka II te priloge I račun obravnava kot račun ZDA, o katerem se poroča, od dne, ko je bil identificiran kot tak v skladu s postopki dolžne skrbnosti iz te priloge I;
Unless otherwise provided, information with respect to a U.S. Reportable Account shall be reported annually in the calendar year following the year to which the information relates.
se informacije v zvezi z računom ZDA, o katerem se poroča, če ni določeno drugače, sporočajo letno v koledarskem letu, ki sledi letu, na katero se informacije nanašajo.
C. As an alternative to the procedures described in each section of this Annex I, Slovenia may permit Reporting Slovenian Financial Institutions to rely on the procedures described in relevant U.S. Treasury Regulations to establish whether an account is a U.S. Reportable Account or an account held by a Nonparticipating Financial Institution.
C. Kot alternativno možnost postopkom, opisanim v vsakem od oddelkov te priloge I, lahko Slovenija poročevalskim finančnim institucijam Slovenije dovoli uporabo postopkov, opisanih v ustreznih predpisih finančnega ministrstva ZDA, da bi ugotovile, ali gre za račun ZDA, o katerem se poroča, ali za račun nesodelujoče finančne institucije.