natgillin/translations-raw huggingface dataset:
Reserve Fund Accounts.
Računi rezervnih skladov.
A reserve fund account under the Law of Property Code and the Housing Act maintained in Slovenia.
Račun rezervnega sklada po Stvarnopravnem zakoniku in Stanovanjskem zakonu, ki se vodi v Sloveniji.
The following additional definitions shall apply to the descriptions above:
Za zgornje opise veljajo naslednje dodatne opredelitve:
The term Reporting Model 1 FFI means a Financial Institution with respect to which a non-U.S. government or agency thereof agrees to obtain and exchange information pursuant to a Model 1 IGA, other than a Financial Institution treated as a Nonparticipating Financial Institution under the Model 1 IGA.
Izraz poročevalska TFI po modelu 1 pomeni finančno institucijo, v zvezi s katero se je vlada, ki ni vlada ZDA, ali njena agencija strinjala, da pridobiva in izmenjava informacije po modelu 1 IGA, in ki ni finančna institucija, obravnavana kot nesodelujoča finančna institucija po modelu 1 IGA.
For purposes of this definition, the term Model 1 IGA means an arrangement between the United States or the Treasury Department and a non-U.S. government or one or more agencies thereof to implement FATCA through reporting by Financial Institutions to such non-U.S. government or agency thereof, followed by automatic exchange of such reported information with the IRS.
V tej opredelitvi izraz model 1 IGA pomeni dogovor med Združenimi državami ali finančnim ministrstvom ZDA in vlado, ki ni vlada ZDA, ali eno ali več njenih agencij o izvajanju FATCA s pomočjo poročanja finančnih institucij taki vladi, ki ni vlada ZDA, ali njeni agenciji, čemur sledi avtomatična izmenjava tako sporočanih informacij z IRS.
The term Participating FFI means a Financial Institution that has agreed to comply with the requirements of an FFI Agreement, including a Financial Institution described in a Model 2 IGA that has agreed to comply with the requirements of an FFI Agreement.
Izraz sodelujoča TFI pomeni finančno institucijo, ki se je strinjala, da bo izpolnjevala pogoje sporazuma TFI, vključno s finančno institucijo iz modela 2 IGA, ki se je strinjala, da bo izpolnjevala pogoje sporazuma TFI.
The term Participating FFI also includes a qualified intermediary branch of a Reporting U.S. Financial Institution, unless such branch is a Reporting Model 1 FFI.
Izraz sodelujoča TFI vključuje tudi kvalificirano posredniško podružnico poročevalske finančne institucije ZDA, razen če taka podružnica ni poročevalska TFI po modelu 1.
For purposes of this definition, the term FFI Agreement means an agreement that sets forth the requirements for a Financial Institution to be treated as complying with the requirements of section 1471(b) of the U.S. Internal Revenue Code.
V tej opredelitvi izraz sporazum TFI pomeni sporazum, ki za finančno institucijo določa zahteve, da se lahko obravnava, kot da izpolnjuje pogoje iz oddelka 1471(b) Zakonika o notranjih prihodkih ZDA.
In addition, for purposes of this definition, the term Model 2 IGA means an arrangement between the United States or the Treasury Department and a non-U.S. government or one or more agencies thereof to facilitate the implementation of FATCA through reporting by Financial Institutions directly to the IRS in accordance with the requirements of an FFI Agreement, supplemented by the exchange of information between such non-U.S. government or agency thereof and the IRS.
Dodatno v tej opredelitvi izraz model 2 IGA pomeni dogovor med Združenimi državami ali finančnim ministrstvom ZDA in vlado, ki ni vlada ZDA, ali eno ali več njenih agencij o izvajanju FATCA s pomočjo poročanja finančnih institucij neposredno IRS v skladu s pogoji sporazuma TFI, kar je dopolnjeno z izmenjavo informacij med tako vlado, ki ni vlada ZDA, ali njeno agencijo in IRS.
AGREEMENT BETWEEN THE REPUBLIC OF SLOVENIA AND JERSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS
SPORAZUM MED REPUBLIKO SLOVENIJO IN JERSEYJEM O IZMENJAVI INFORMACIJ V ZVEZI Z DAVČNIMI ZADEVAMI
Whereas the Republic of Slovenia and Jersey wish to enhance and facilitate the exchange of information relating to taxes;
Ker želita Republika Slovenija in Jersey pospešiti in olajšati izmenjavo informacij v zvezi z davki;
Whereas it is acknowledged that Jersey under the terms of its Entrustment from the United Kingdom has the right to negotiate, conclude, perform and, subject to the terms of this Agreement, terminate a tax information exchange agreement with the Republic of Slovenia;
ker se priznava, da ima Jersey pod pogoji iz pooblastila Združenega kraljestva pravico do pogajanja, sklepanja, izvajanja in na podlagi pogojev iz tega sporazuma do odpovedi sporazuma o izmenjavi davčnih informacij z Republiko Slovenijo;
Now, therefore, the Contracting Parties have agreed to conclude the following Agreement which contains obligations on the part of the Contracting Parties only:
sta se pogodbenika dogovorila, da bosta sklenila sporazum, ki vsebuje samo njune obveznosti:
Such information shall include information that is foreseeably relevant to the determination, assessment, enforcement and collection or recovery of such taxes, with respect to persons liable to such taxes, or to the investigation or prosecution of tax matters in relation to such persons.
Med tovrstne informacije spadajo informacije, ki so predvidoma pomembne za določitev, odmero, pobiranje ali izterjavo takih davkov pri osebah, ki so zavezane zanje, oziroma za preiskavo ali pregon oseb zaradi davčnih zadev.
The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.
Pravice in zaščitni ukrepi, ki jih osebam zagotavljajo zakoni ali upravna praksa zaprošenega pogodbenika, se uporabljajo, če brez razloga ne preprečujejo ali zavlačujejo uspešne izmenjave informacij.
A requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of or obtainable by persons who are within its territorial jurisdiction.
Zaprošeni pogodbenik ni zavezan dati informacij, ki jih ne hranijo njegovi organi oziroma jih osebe, ki so pod njegovo ozemeljsko jurisdikcijo, nimajo ali niso pod njihovim nadzorom ali jih ne morejo pridobiti.
a) in Slovenia, taxes of every kind and description imposed on behalf of the Republic of Slovenia or of its political subdivisions or local authorities;
a) v Sloveniji davki vseh vrst in opisov, ki se uvedejo v imenu Republike Slovenije ali njenih političnih enot ali lokalnih oblasti;
b) in Jersey, taxes of every kind and description imposed by the Government.
b) v Jerseyju davki vseh vrst in opisov, ki jih uvede vlada.
The competent authorities of the Contracting Parties shall notify each other in writing of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
Pristojna organa pogodbenikov se pisno obvestita o vseh bistvenih spremembah obdavčevanja in z njim povezanih ukrepih zbiranja informacij, za katere se uporablja ta sporazum.
For the purposes of this Agreement, unless otherwise defined:
V tem sporazumu, razen če ni opredeljeno drugače:
a) the term &quot;Slovenia&quot; means the Republic of Slovenia and, when used in a geographical sense, means the territory of Slovenia as well as those maritime areas over which Slovenia may exercise sovereign or jurisdictional rights in accordance with its internal legislation and international law;
a) izraz »Slovenija« pomeni Republiko Slovenijo, kadar pa se uporablja v geografskem pomenu, ozemlje Slovenije in tista morska območja, na katerih lahko Slovenija izvaja svoje suverene pravice ali jurisdikcijo v skladu s svojo notranjo zakonodajo in mednarodnim pravom;
b) the term &quot;Jersey&quot; means the Bailiwick of Jersey, including its territorial sea in accordance with the provisions of international law and Jersey&apos;s domestic law and regulations;
b) izraz »Jersey« pomeni Bailiffovo okrožje Jersey vključno z njegovim teritorialnim morjem v skladu z mednarodnim pravom in notranjim pravom ter predpisi Jerseyja;
c) the term &quot;Contracting Party&quot; means Slovenia or Jersey, as the context requires;
c) izraz »pogodbenik«pomeni Slovenijo ali Jersey, kakor zahteva sobesedilo;
d) the term &quot;competent authority&quot; means:
d) izraz »pristojni organ« pomeni:
(ii) in the case of Jersey, the Treasury and Resources Minister or his authorised representative;
(ii) v Jerseyju ministra za finance in vire ali njegovega pooblaščenega predstavnika;
e) the term &quot;person&quot; includes an individual, a company and any other body or group of persons;
e) izraz »oseba« vključuje posameznika, družbo in katero koli drugo telo, ki združuje več oseb, ali skupino oseb;
f) the term &quot;company&quot; means any body corporate or any entity that is treated as a body corporate for tax purposes;
f) izraz »družba« pomeni katero koli korporacijo ali kateri koli subjekt, ki se za davčne namene obravnava kot korporacija;
g) the term &quot;publicly traded company&quot; means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public.
g) izraz »javna družba« pomeni katero koli družbo, katere glavni razred delnic kotira na priznani borzi, če lahko kdor koli njene kotirajoče delnice neovirano kupuje ali prodaja.
Shares can be purchased or sold &quot;by the public&quot; if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;
Delnice lahko »kdor koli« kupuje ali prodaja, če nakup ali prodaja delnic nista implicitno ali eksplicitno na voljo le omejeni skupini vlagateljev;
h) the term &quot;principal class of shares&quot; means the class or classes of shares representing a majority of the voting power and value of the company;
h) izraz »glavni razred delnic« pomeni razred ali razrede delnic, ki predstavljajo večino glasovalnih pravic in vrednosti družbe;
i) the term &quot;recognised stock exchange&quot; means any stock exchange agreed upon by the competent authorities of the Contracting Parties;
i) izraz »priznana borza« pomeni katero koli borzo, o kateri sta se dogovorila pristojna organa pogodbenikov;
j) the term &quot;collective investment fund or scheme&quot; means any pooled investment vehicle, irrespective of legal form.
j) izraz »kolektivni naložbeni sklad ali načrt« pomeni vsak način skupnega vlaganja ne glede na pravno obliko.
The term &quot;public collective investment fund or scheme&quot; means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public.
Izraz »javni kolektivni naložbeni sklad ali načrt« pomeni kateri koli kolektivni naložbeni sklad ali načrt, če lahko kdor koli enote, delnice ali druge deleže v skladu ali načrtu neovirano kupuje, prodaja ali unovčuje.
Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed &quot;by the public&quot; if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
Enote, delnice ali druge deleže v skladu ali načrtu lahko »kdor koli« neovirano kupuje, prodaja ali unovčuje, če nakup, prodaja ali unovčitev ni implicitno ali eksplicitno na voljo le omejeni skupini vlagateljev;
k) the term &quot;tax&quot; means any tax to which the Agreement applies;
k) izraz »davek« pomeni kateri koli davek, za katerega se uporablja sporazum;
l) the term &quot;requesting Party&quot; means the Contracting Party requesting information;
l) izraz »pogodbenik prosilec« pomeni pogodbenika, ki zaprosi za informacije;
m) the term &quot;requested Party&quot; means the Contracting Party requested to provide information;
m) izraz »zaprošeni pogodbenik« pomeni pogodbenika, ki je zaprošen za informacije;
n) the term &quot;information gathering measures&quot; means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;
n) izraz »ukrepi za zbiranje informacij« pomeni zakonodajo in upravne ali sodne postopke, ki pogodbeniku omogočajo pridobivanje in predložitev zaprošenih informacij;
o) the term &quot;information&quot; means any fact, statement, document or other record in any form whatever;
o) izraz »informacija« pomeni vsako dejstvo, izjavo, listino ali drug zapis v kakršni koli obliki;
p) the term &quot;criminal tax matters&quot; means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party;
p) izraz »kazenske davčne zadeve« pomeni davčne zadeve z naklepnim dejanjem - pred ali po začetku veljavnosti tega sporazuma -, ki se preganjajo po kazenski zakonodaji pogodbenika prosilca;
q) the term &quot;criminal laws&quot; means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes.
q) izraz »kazenska zakonodaja« pomeni vse kazenske predpise, ki se obravnavajo kot taki po domači zakonodaji, ne glede na to, ali so vsebovani v davčni zakonodaji, kazenskem zakoniku ali drugih predpisih.
EXCHANGE OF INFORMATION UPON REQUEST
IZMENJAVA INFORMACIJ NA ZAPROSILO
The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1.
Pristojni organ zaprošenega pogodbenika na zaprosilo predloži informacije za namene 1. člena.
Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party.
Take informacije se izmenjajo ne glede na to, ali bi se dejanje, o katerem teče preiskava, štelo za kaznivo dejanje po zakonodaji zaprošenega pogodbenika, če bi se tako dejanje pripetilo v zaprošenem pogodbeniku.
The competent authority of the requesting Party should only make a request for information pursuant to this Article when it is unable to obtain the requested information by other means within its own territory, except where recourse to such means would give rise to disproportionate difficulty.
Pristojni organ pogodbenika prosilca lahko zaprosi za informacije v skladu s tem členom le takrat, ko jih ne more pridobiti na drug način na svojem ozemlju, razen kadar bi uporaba takih načinov povzročila prevelike težave.
If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures necessary to provide the competent authority of the requesting Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes.
Če informacije, ki jih ima pristojni organ zaprošenega pogodbenika, ne zadoščajo za izpolnitev zaprosila zanje, pogodbenik uporabi vse ustrezne ukrepe za zbiranje informacij, da zaprošene informacije predloži pristojnemu organu pogodbenika prosilca, ne glede na to, da jih zaprošeni pogodbenik morda ne potrebuje za svoje davčne namene.
If specifically requested by the competent authority of the requesting Party, the competent authority of the requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records.
Pristojni organ zaprošenega pogodbenika na posebno zaprosilo pristojnega organa pogodbenika prosilca predloži informacije v skladu s tem členom v obsegu, ki ga omogoča. domača zakonodaja, v obliki izjav prič in overjenih kopij izvirnih zapisov.
Each Contracting Party shall ensure that its competent authorities, for the purposes specified in Article 1 of the Agreement and in accordance with Article 2 of the Agreement, have the authority to obtain and provide upon request:
Pogodbenika zagotovita, da imata njuna pristojna organa za namene iz 1. člena sporazuma in na podlagi 2. člena sporazuma pristojnost, da na zaprosilo pridobita in predložita:
a) information held by banks, other financial institutions, and any person, including nominees and trustees, acting in an agency or fiduciary capacity;
a) informacije, ki jih hranijo banke, druge finančne institucije in katere koli osebe, vključno s pooblaščenci in skrbniki, ki delujejo kot zastopniki ali fiduciarji;
b) information regarding the legal and beneficial ownership of companies, partnerships, collective investment funds or schemes, trusts, foundations, &quot;Anstalten&quot; and other persons, including ownership information on all such persons in an ownership chain; in the case of collective investment funds or schemes, information on shares, units and other interests; in the case of trusts, information on settlors, trustees, protectors and beneficiaries; in the case of foundations, information on founders, members of the foundation council and beneficiaries; and equivalent information in case of entities that are neither trusts nor foundations.
b) informacije, ki se nanašajo na zakonito in upravičeno lastništvo družb, partnerstev, kolektivnih naložbenih skladov in načrtov, skladov, fundacij, »Anstalten« in drugih oseb, vključno z informacijami o lastništvu za vse te osebe v lastniški verigi; pri kolektivnih naložbenih skladih ali načrtih informacije o delnicah, enotah in drugih deležih; pri skrbniških skladih informacije o ustanoviteljih, skrbnikih, zaščitnikih in upravičencih; pri fundacijah informacije o ustanoviteljih, članih sveta fundacije in upravičencih; ustrezne informacije za subjekte, ki niso niti skladi niti fundacije.
This Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties.
S tem sporazumom se za pogodbenika ne ustvarja obveznost pridobiti ali predložiti informacije o lastništvu javnih družb ali javnih kolektivnih naložbenih skladov ali načrtov, razen če se te informacije lahko pridobijo brez prevelikih težav.
The competent authority of the requesting Party shall provide the following information to the competent authority of the requested Party when making a request for information under the Agreement to demonstrate the foreseeable relevance of the information to the request:
Kadar pristojni organ pogodbenika prosilca zaprosi za informacije po tem sporazumu, predloži pristojnemu organu zaprošenega pogodbenika informacije, s katerimi dokaže njihovo predvideno pomembnost glede na zaprosilo:
a) the identity of the person under examination or investigation;
a) identiteto osebe, ki se obravnava ali preiskuje;
b) the period for which the information is requested;
b) obdobje, za katero se zaprosijo informacije;
c) the nature of the information requested and the form in which the requesting Party would prefer to receive it;
c) vrsto zaprošenih informacij in obliko, v kateri želi pogodbenik prosilec prejeti informacije;
d) the tax purpose for which the information is sought;
d) davčni namen, za katerega se zaprosijo informacije;
e) grounds for believing that the information requested is held in the requested Party or is in the possession of, under the control of or obtainable by a person within the jurisdiction of the requested Party;
e) razloge za prepričanje, da se zaprošene informacije hranijo v zaprošenem pogodbeniku oziroma jih oseba, ki je pod jurisdikcijo zaprošenega pogodbenika, ima ali so pod njenim nadzorom ali jih lahko pridobi;
f) to the extent known, the name and address of any person believed to be in possession of, in the control of or able to obtain the requested information;
f) ime in naslov osebe, za katero verjame, da bi lahko imela zaprošene informacije ali jih nadzorovala ali jih lahko pridobila, če je znana;
g) a statement that the request is in conformity with the law and administrative practices of the requesting Party, that if the requested information was within the jurisdiction of the requesting Party then the competent authority of the requesting Party would be able to obtain the information under the laws of the requesting Party or in the normal course of administrative practice and that it is in conformity with this Agreement;
g) izjavo, da je zaprosilo skladno z zakonodajo in upravno prakso pogodbenika prosilca, da bi lahko, če bi bile zaprošene informacije pod njegovo jurisdikcijo, pristojni organ pogodbenika prosilca pridobil informacije po zakonodaji pogodbenika prosilca ali z običajno upravno prakso, in da je skladno s tem sporazumom;
h) a statement that the requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.
h) izjavo, da je pogodbenik prosilec na svojem ozemlju izkoristil vse načine za pridobitev informacij, razen tistih, ki bi povzročili prevelike težave.
The competent authority of the requested Party shall acknowledge receipt of the request to the competent authority of the requesting Party and shall use its best endeavours to forward the requested information to the requesting Party with the least reasonable delay.
Pristojni organ zaprošenega pogodbenika potrdi prejem zaprosila pristojnemu organu pogodbenika prosilca in si po svojih najboljših močeh prizadeva za predložitev zaprošenih informacij pogodbeniku prosilcu v razumnem roku.
TAX EXAMINATIONS ABROAD
DAVČNI PREGLEDI V TUJINI
At the request of the competent authority of the requesting Party, the competent authority of the requested Party may allow representatives of the competent authority of the requesting Party to enter its territory, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the persons concerned.
Na zaprosilo pristojnega organa pogodbenika prosilca lahko pristojni organ zaprošenega pogodbenika dovoli predstavnikom pristojnega organa pogodbenika prosilca vstop na svoje ozemlje v obsegu, ki ga omogoča njegova domača zakonodaja, da opravijo pogovore s posamezniki in pregledajo zapise s predhodnim pisnim soglasjem teh oseb.
The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concerned.
Pristojni organ pogodbenika prosilca obvesti pristojni organ zaprošenega pogodbenika o času in kraju srečanja s posamezniki.
If the request referred to in paragraph 2 of this Article 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 official designated 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 tega člena 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.
POSSIBILITY OF DECLINING A REQUEST
MOŽNOST ZA ZAVRNITEV ZAPROSILA
The competent authority of the requested Party may decline to assist, where:
Pristojni organ zaprošenega pogodbenika lahko zavrne pomoč, kadar:
a) the request is not made in conformity with this Agreement;
a) zaprosilo ni skladno s tem sporazumom;
b) the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or
b) pogodbenik prosilec na svojem ozemlju ni izkoristil vseh načinov za pridobitev informacij, razen tistih, ki bi povzročili prevelike težave, ali
c) the disclosure of the information requested would be contrary to public policy (ordre public).
c) bi bilo razkritje zaprošenih informacij v nasprotju z javnim redom.