natgillin/translations-raw huggingface dataset:
Any term not otherwise defined in this Agreement shall, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), have the meaning that it has at that time under the law of the Party applying this Agreement, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
Kateri koli izraz, ki v tem sporazumu ni drugače opredeljen, ima, razen če sobesedilo ne zahteva drugače ali se pristojna organa ne dogovorita za skupni pomen (kakor ga dovoljuje notranje pravo), pomen, ki ga ima takrat po pravu pogodbenice, ki izvaja ta sporazum, pri čemer pomen po veljavni davčni zakonodaji te pogodbenice prevlada nad pomenom izraza po drugi zakonodaji te pogodbenice.
Obligations to Obtain and Exchange Information with Respect to Reportable Accounts
Obveznost pridobivanja in izmenjave informacij v zvezi z računi, o katerih se poroča
Subject to the provisions of Article 3 of this Agreement, each Party shall obtain the information specified in paragraph 2 of this Article with respect to all Reportable Accounts and shall annually exchange this information with the other Party on an automatic basis pursuant to the provisions of Article 26 of the Convention.
V skladu z določbami 3. člena tega sporazuma vsaka pogodbenica pridobiva informacije iz drugega odstavka tega člena v zvezi z vsemi računi, o katerih se poroča, in jih enkrat letno avtomatično izmenjuje z drugo pogodbenico v skladu z določbami 26. člena konvencije.
The information to be obtained and exchanged is:
Informacije, ki se pridobivajo in izmenjujejo, so:
In the case of Slovenia with respect to each U.S. Reportable Account of each Reporting Slovenian Financial Institution:
v primeru Slovenije v zvezi z vsakim računom ZDA, o katerem se poroča, pri vsaki poročevalski finančni instituciji Slovenije:
the name, address, and U.S. TIN of each Specified U.S. Person that is an Account Holder of such account and, in the case of a Non-U.S. Entity that, after application of the due diligence procedures set forth in Annex I, is identified as having one or more Controlling Persons that is a Specified U.S. Person, the name, address, and U.S. TIN (if any) of such entity and each such Specified U.S. Person; the account number (or functional equivalent in the absence of an account number);
ime, naslov in IŠD ZDA vsake določene osebe ZDA, ki je imetnik takega računa, in v primeru subjekta, ki ni subjekt ZDA, za katerega se po postopkih dolžne skrbnosti, navedenih v prilogi I, opredeli, da ima eno ali več obvladujočih oseb, ki so določene osebe ZDA, ime, naslov in IŠD ZDA (če obstaja) takega subjekta in vsake take določene osebe ZDA, številka računa (ali ustrezna oznaka, če ni številke računa),
the name and identifying number of the Reporting Slovenian Financial Institution;
ime in identifikacijska številka poročevalske finančne institucije Slovenije,
the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year, immediately before closure;
stanje na računu ali vrednost računa (vključno z odkupno vrednostjo ali vrednostjo ob odstopu v primeru zavarovalne pogodbe z odkupno vrednostjo ali pogodbe rentnega zavarovanja) ob koncu posameznega koledarskega leta ali drugega ustreznega poročevalnega obdobja, ali če je bil račun med takim letom zaprt, neposredno pred zaprtjem računa,
in the case of any Custodial Account:
v primeru kakršnega koli skrbniškega računa:
the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and
skupni bruto znesek obresti, skupni bruto znesek dividend in skupni bruto znesek drugih dohodkov, ustvarjenih v zvezi s sredstvi na računu, ki se v vsakem od primerov vplačajo ali pripišejo na račun (ali v zvezi z računom) med koledarskim letom ali drugim ustreznim poročevalnim obdobjem, in
the total gross proceeds from the sale or redemption of property paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Slovenian Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;
skupni bruto iztržek od prodaje ali odkupa premoženja, ki se vplača ali pripiše na račun med koledarskim letom ali drugim ustreznim poročevalnim obdobjem, v zvezi s katerim je poročevalska finančna institucija Slovenije delovala kot skrbnik, borzni posrednik, pooblaščenec ali kako drugače kot zastopnik imetnika računa,
in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and
v primeru depozitnega računa skupni bruto znesek obresti, vplačanih ali pripisanih na račun med koledarskim letom ali drugim ustreznim poročevalnim obdobjem, in
in the case of any account not described in subparagraph 2(a)(5) or 2(a)(6) of this Article, the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Slovenian Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.
v primeru računov, ki niso opisani v 5. ali 6. točki pododstavka a) drugega odstavka tega člena, skupni bruto znesek, plačan ali pripisan imetniku računa v zvezi z računom med koledarskim letom ali drugim ustreznim poročevalnim obdobjem, v zvezi s katerim je poročevalska finančna institucija Slovenije dolžnik, vključno s skupnim zneskom vseh plačil v zvezi z odkupom, opravljenih imetniku računa med koledarskim letom ali drugim ustreznim poročevalnim obdobjem;
In the case of the United States, with respect to each Slovenian Reportable Account of each Reporting U.S. Financial Institution:
v primeru Združenih držav v zvezi z vsakim računom Slovenije, o katerem se poroča, pri vsaki poročevalski finančni instituciji ZDA:
the name, address, and Slovenian TIN of any person that is a resident of Slovenia and is an Account Holder of the account;
ime, naslov in IŠD Slovenije katere koli osebe, ki je rezident Slovenije in imetnik računa,
the account number (or the functional equivalent in the absence of an account number);
številka računa (ali ustrezna oznaka, če ni številke računa),
the name and identifying number of the Reporting U.S. Financial Institution;
ime in identifikacijska številka poročevalske finančne institucije ZDA,
the gross amount of interest paid on a Depository Account;
bruto znesek obresti, vplačanih na depozitni račun,
the gross amount of U.S. source dividends paid or credited to the account; and
bruto znesek dividend z virom v ZDA, vplačanih ali pripisanih na račun, in
the gross amount of other U.S. source income paid or credited to the account, to the extent subject to reporting under chapter 3 of subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code.
bruto znesek drugih dohodkov z virom v ZDA, vplačanih ali pripisanih na račun, če je treba po poglavju 3 podnaslova A ali poglavjem 61 podnaslova F Zakonika o notranjih prihodkih ZDA o njih poročati.
For purposes of the exchange obligation in Article 2 of this Agreement, the amount and characterization of payments made with respect to a U.S. Reportable Account may be determined in accordance with the principles of the tax laws of Slovenia, and the amount and characterization of payments made with respect to a Slovenian Reportable Account may be determined in accordance with principles of U.S. federal income tax law.
Pri obvezni izmenjavi iz 2. člena tega sporazuma se lahko znesek in opredelitev plačil, opravljenih v zvezi z računom ZDA, o katerem se poroča, določata v skladu z načeli davčne zakonodaje Slovenije, znesek in opredelitev plačil, opravljenih v zvezi z računom Slovenije, o katerem se poroča, pa v skladu z načeli zveznega davčnega prava ZDA glede davka na dohodek.
For purposes of the exchange obligation in Article 2 of this Agreement, the information exchanged shall identify the currency in which each relevant amount is denominated.
Pri obvezni izmenjavi iz 2. člena tega sporazuma se v izmenjanih informacijah navede valuta, v kateri je izražen vsak posamezen znesek.
With respect to paragraph 2 of Article 2 of this Agreement, information is to be obtained and exchanged with respect to 2014 and all subsequent years, except that:
Za leto 2014 in vsa naslednja leta se pridobivajo in izmenjavajo informacije iz drugega odstavku 2. člena tega sporazuma, s tem da so:
In the case of Slovenia:
v primeru Slovenije:
the information to be obtained and exchanged with respect to 2014 is only the information described in subparagraphs 2(a)(1) through 2(a)(4) of Article 2 of this Agreement;
informacije, ki se pridobijo in izmenjajo za leto 2014, samo informacije iz 1. do 4. točke pododstavka a) drugega odstavka 2. člena tega sporazuma,
the information to be obtained and exchanged with respect to 2015 is the information described in subparagraphs 2(a)(1) through 2(a)(7) of Article 2 of this Agreement, except for gross proceeds described in subparagraph 2(a)(5)(B) of Article 2 of this Agreement; and
informacije, ki se pridobijo in izmenjajo za leto 2015, informacije iz 1. do 7. točke pododstavka a) drugega odstavka 2. člena tega sporazuma razen bruto iztržka iz podtočke B) 5. točke pododstavka a) drugega odstavka 2. člena tega sporazuma in
the information to be obtained and exchanged with respect to 2016 and subsequent years is the information described in subparagraphs 2(a)(1) through 2(a)(7) of Article 2 of this Agreement;
informacije, ki se pridobijo in izmenjajo za leto 2016 in naslednja leta, informacije iz 1. do 7. točke pododstavka a) drugega odstavka 2. člena tega sporazuma;
In the case of the United States, the information to be obtained and exchanged with respect to 2014 and subsequent years is all of the information identified in subparagraph 2(b) of Article 2 of this Agreement.
v primeru Združenih držav informacije, ki se pridobijo in izmenjajo za leto 2014 in naslednja leta, vse informacije iz pododstavka b) drugega odstavka 2. člena tega sporazuma.
Notwithstanding paragraph 3 of this Article, with respect to each Reportable Account that is maintained by a Reporting Financial Institution as of June 30, 2014, and subject to paragraph 4 of Article 6 of this Agreement, the Parties are not required to obtain and include in the exchanged information the Slovenian TIN or the U.S. TIN, as applicable, of any relevant person if such taxpayer identifying number is not in the records of the Reporting Financial Institution.
Ne glede na tretji odstavek tega člena pogodbenicama v zvezi z vsakim računom, o katerem se poroča in ga vodi poročevalska finančna institucija Slovenije na dan 30. junija 2014, in v skladu s četrtim odstavkom 6. člena tega sporazuma ni treba pridobiti in v izmenjane informacije vključiti IŠD Slovenije oziroma IŠD ZDA posamezne osebe, če te identifikacijske številke davkoplačevalca ni v evidencah poročevalske finančne institucije.
In such a case, the Parties shall obtain and include in the exchanged information the date of birth of the relevant person, if the Reporting Financial Institution has such date of birth in its records.
V takem primeru pogodbenici pridobita in v izmenjane informacije vključita datum rojstva te osebe, če ima poročevalska finančna institucija ta datum v svojih evidencah.
Subject to paragraphs 3 and 4 of this Article, the information described in Article 2 of this Agreement shall be exchanged within nine months after the end of the calendar year to which the information relates.
V skladu s tretjim in četrtim odstavkom tega člena se informacije iz 2. člena tega sporazuma izmenjajo v devetih mesecih po izteku koledarskega leta, na katero se nanašajo.
The Competent Authorities of Slovenia and the United States shall enter into an agreement or arrangement under the mutual agreement procedure provided for in Article 25 of the Convention, which shall:
Pristojna organa Slovenije in Združenih držav skleneta dogovor ali določita ureditev po postopku skupnega dogovora, določenem v 25. členu konvencije, s katerim se:
establish the procedures for the automatic exchange obligations described in Article 2 of this Agreement;
določijo postopki glede obveznosti avtomatične izmenjave iz 2. člena tega sporazuma,
prescribe rules and procedures as may be necessary to implement Article 5 of this Agreement; and
predpišejo morebitno potrebna pravila in postopki za izvajanje 5. člena tega sporazuma in
establish as necessary procedures for the exchange of the information reported under subparagraph 1(b) of Article 4 of this Agreement.
po potrebi določijo postopki za izmenjavo informacij, o katerih se poroča po pododstavku b) prvega odstavka 4. člena tega sporazuma.
All information exchanged shall be subject to the confidentiality and other protections provided for in the Convention, including the provisions limiting the use of the information exchanged.
Za vse izmenjane informacije veljajo zaupnost in druga varovala, ki jih določa konvencija, vključno z določbami, ki omejujejo uporabo izmenjanih informacij.
Following entry into force of this Agreement, each Competent Authority shall provide written notification to the other Competent Authority when it is satisfied that the jurisdiction of the other Competent Authority has in place (i) appropriate safeguards to ensure that the information received pursuant to this Agreement shall remain confidential and be used solely for tax purposes, and (ii) the infrastructure for an effective exchange relationship (including established processes for ensuring timely, accurate, and confidential information exchanges, effective and reliable communications, and demonstrated capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Article 5 of this Agreement).
Po začetku veljavnosti tega sporazuma vsak pristojni organ pošlje drugemu pristojnemu organu pisno uradno obvestilo, ko je prepričan, da ima jurisdikcija drugega pristojnega organa vzpostavljeno (i) primerno zaščito, ki zagotavlja, da po tem sporazumu prejete informacije ostanejo zaupne in se uporabljajo samo za davčne namene, in (ii) infrastrukturo za učinkovito izmenjavo (vključno z vzpostavljenimi postopki za zagotavljanje pravočasne, točne in zaupne izmenjave informacij, učinkovitega in zanesljivega sporočanja ter z izkazanimi zmožnostmi za sprotno reševanje vprašanj in težav glede izmenjave ali zahtev za izmenjavo ter za izvajanje določb 5. člena tega sporazuma).
The Competent Authorities shall endeavor in good faith to meet, prior to September 2015, to establish that each jurisdiction has such safeguards and infrastructure in place.
Pristojna organa si bosta v dobri veri prizadevala sestati se pred septembrom 2015, da bi ugotovila, ali imata obe jurisdikciji vzpostavljeno take zaščito in infrastrukturo.
The obligations of the Parties to obtain and exchange information under Article 2 of this Agreement shall take effect on the date of the later of the written notifications described in paragraph 8 of this Article.
Obveznosti pogodbenic, da pridobivajo in izmenjavajo informacije po 2. členu tega sporazuma, začnejo učinkovati na dan zadnjega od pisnih uradnih obvestil iz osmega odstavka tega člena.
Notwithstanding the foregoing, if the Slovenian Competent Authority is satisfied that the United States has the safeguards and infrastructure described in paragraph 8 of this Article in place, but additional time is necessary for the U.S. Competent Authority to establish that Slovenia has such safeguards and infrastructure in place, the obligation of Slovenia to obtain and exchange information under Article 2 of this Agreement shall take effect on the date of the written notification provided by the Slovenian Competent Authority to the U.S. Competent Authority pursuant to paragraph 8 of this Article.
Ne glede na navedeno, če je slovenski pristojni organ prepričan, da imajo Združene države vzpostavljeno zaščito in infrastrukturo iz osmega odstavka tega člena, vendar pristojni organ Združenih držav potrebuje dodatni čas za ugotovitev, ali ima Slovenija vzpostavljeno tako zaščito in infrastrukturo, pa začne obveznost Slovenije, da pridobiva in izmenjava informacije po 2. členu tega sporazuma, učinkovati na dan pisnega uradnega obvestila pristojnega organa Slovenije pristojnemu organu Združenih držav, poslanega po osmem odstavku tega člena.
This Agreement shall terminate on September 30, 2015, if Article 2 of this Agreement is not in effect for either Party pursuant to paragraph 9 of this Article by that date.
Ta sporazum preneha veljati 30. septembra 2015, če do takrat 2. člena tega sporazuma skladno z devetim odstavkom tega člena ne začne uporabljati nobena od pogodbenic.
Application of FATCA to Slovenian Financial Institutions
Uporaba FATCA za finančne institucije Slovenije
Treatment of Reporting Slovenian Financial Institutions.
Obravnavanje poročevalskih finančnih institucij Slovenije.
Each Reporting Slovenian Financial Institution shall be treated as complying with, and not subject to withholding under, section 1471 of the U.S. Internal Revenue Code if Slovenia complies with its obligations under Articles 2 and 3 of this Agreement with respect to such Reporting Slovenian Financial Institution, and the Reporting Slovenian Financial Institution:
Vsaka poročevalska finančna institucija Slovenije se obravnava, kakor da izpolnjuje pogoje po oddelku 1471 Zakonika o notranjih prihodkih ZDA, in zanjo po tem oddelku odtegljaji od plačil ne veljajo, če Slovenija izpolnjuje obveznosti iz 2. in 3. člena tega sporazuma glede take poročevalske finančne institucije Slovenije in če poročevalska finančna institucija Slovenije:
identifies U.S. Reportable Accounts and reports annually to the Slovenian Competent Authority the information required to be reported in subparagraph 2(a) of Article 2 of this Agreement in the time and manner described in Article 3 of this Agreement;
identificira račune ZDA, o katerih se poroča, in pristojnemu organu Slovenije letno sporoča informacije, za katere se zahteva poročanje v pododstavku a) drugega odstavka 2. člena tega sporazuma, v roku in na način iz 3. člena tega sporazuma,
for each of 2015 and 2016, reports annually to the Slovenian Competent Authority the name of each Nonparticipating Financial Institution to which it has made payments and the aggregate amount of such payments;
za posamezni leti 2015 in 2016 pristojnemu organu Slovenije letno sporoči ime vsake nesodelujoče finančne institucije, kateri je opravila plačila, in skupni znesek takih plačil,
complies with the applicable registration requirements on the IRS FATCA registration website;
izpolnjuje veljavne zahteve glede registracije na spletni strani IRS FATCA za registracijo,
to the extent that a Reporting Slovenian Financial Institution is (i) acting as a qualified intermediary (for purposes of section 1441 of the U.S. Internal Revenue Code) that has elected to assume primary withholding responsibility under chapter 3 of subtitle A of the U.S. Internal Revenue Code, (ii) a foreign partnership that has elected to act as a withholding foreign partnership (for purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code), or (iii) a foreign trust that has elected to act as a withholding foreign trust (for purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code), withholds 30 percent of any U.S. Source Withholdable Payment to any Nonparticipating Financial Institution; and
kadar (i) deluje kot kvalificirani posrednik (za namene oddelka 1441 Zakonika o notranjih prihodkih ZDA), ki se je odločil prevzeti osnovno odgovornost glede odtegljajev od plačil v skladu s poglavjem 3 podnaslova A Zakonika o notranjih prihodkih ZDA, (ii) je tuje partnerstvo, ki se je odločilo delovati kot tuje partnerstvo, odgovorno za odtegljaje (za namene oddelkov 1441 in 1471 Zakonika o notranjih prihodkih ZDA), ali (iii) je tuji skrbniški sklad, ki se je odločil delovati kot tuji skrbniški sklad, odgovoren za odtegljaje (za namene oddelkov 1441 in 1471 oddelka Zakonika o notranjih prihodkih ZDA), odtegne 30 odstotkov od katerega koli plačila z odtegljajem na viru v ZDA kateri koli nesodelujoči finančni instituciji, in
in the case of a Reporting Slovenian Financial Institution that is not described in subparagraph 1(d) of this Article and that makes a payment of, or acts as an intermediary with respect to, a U.S. Source Withholdable Payment to any Nonparticipating Financial Institution, the Reporting Slovenian Financial Institution provides to any immediate payor of such U.S. Source Withholdable Payment the information required for withholding and reporting to occur with respect to such payment.
kadar ni opisana v pododstavku d) prvega odstavka tega člena in opravi plačilo z odtegljajem na viru v ZDA kateri koli nesodelujoči finančni instituciji ali deluje kot posrednik v zvezi z njim, vsakemu neposrednemu plačniku takega plačila z odtegljajem na viru v ZDA zagotovi informacije, zahtevane zaradi odtegljaja od plačila in poročanja v zvezi s takim plačilom.
Notwithstanding the foregoing, a Reporting Slovenian Financial Institution with respect to which the conditions of this paragraph 1 are not satisfied shall not be subject to withholding under section 1471 of the U.S. Internal Revenue Code unless such Reporting Slovenian Financial Institution is treated by the IRS as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of Article 5 of this Agreement.
Ne glede na zgoraj navedeno za poročevalsko finančno institucijo Slovenije, ki ne izpolnjuje pogojev tega prvega odstavka, ne velja odtegovanje od plačil po oddelku 1471 Zakonika o notranjih prihodkih ZDA, razen če IRS poročevalsko finančno institucijo Slovenije obravnava kot nesodelujočo finančno institucijo po pododstavku b) drugega odstavka 5. člena tega sporazuma.
Suspension of Rules Relating to Recalcitrant Accounts.
Opustitev pravil v zvezi z računi nesodelujočih imetnikov.
The United States shall not require a Reporting Slovenian Financial Institution to withhold tax under section 1471 or 1472 of the U.S. Internal Revenue Code with respect to an account held by a recalcitrant account holder (as defined in section 1471(d)(6) of the U.S. Internal Revenue Code), or to close such account, if the U.S. Competent Authority receives the information set forth in subparagraph 2(a) of Article 2 of this Agreement, subject to the provisions of Article 3 of this Agreement, with respect to such account.
Združene države od poročevalske finančne institucije Slovenije ne zahtevajo odtegnitve davka po oddelku 1471 ali 1472 Zakonika o notranjih prihodkih ZDA v zvezi z računom, ki ga ima nesodelujoči imetnik računa (kakor je opredeljen v oddelku 1471(d)(6) Zakonika o notranjih prihodkih ZDA), ali zaprtja takega računa, če pristojni organ ZDA v zvezi s takim računom prejme informacije iz pododstavka a) drugega odstavka 2. člena tega sporazuma ob upoštevanju določb 3. člena tega sporazuma.
Specific Treatment of Slovenian Retirement Plans.
Posebno obravnavanje pokojninskih načrtov Slovenije.
The United States shall treat as deemed-compliant FFIs or exempt beneficial owners, as appropriate, for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, Slovenian retirement plans described in Annex II.
Združene države za namene oddelkov 1471 in 1472 Zakonika o notranjih prihodkih ZDA obravnavajo pokojninske načrte Slovenije iz priloge II kot TFI, domnevno skladne s FATCA, oziroma kot oproščene upravičene lastnike.