natgillin/translations-raw huggingface dataset:
Subparagraph a) of paragraph 2 of Article 23 (Elimination of double taxation) shall be replaced by the following subparagraph:
Pododstavek a drugega odstavka 23. člena (Odprava dvojnega obdavčevanja) se nadomesti s tem pododstavkom:
&quot;a) Where a resident of Switzerland derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Slovenia, Switzerland shall, subject to the provisions of subparagraph b), exempt such income or capital from tax but may, in calculating tax on the remaining income or capital of that resident, apply the rate of tax which would have been applicable if the exempted income or capital had not been so exempted.
»a) Kadar rezident Švice doseže dohodek ali ima v lasti premoženje, ki se v skladu z določbami te konvencije lahko obdavči v Sloveniji, Švica v skladu z določbami pododstavka b tak dohodek ali premoženje oprosti davka, vendar lahko pri izračunu davka od preostalega dohodka ali premoženja tega rezidenta vseeno upošteva davčno stopnjo, ki bi veljala, če oproščeni dohodek ali premoženje ne bi bila tako oproščena.
However, such exemption shall apply to gains referred to in paragraph 4 of Article 13 only if actual taxation of such gains in Slovenia is demonstrated.&quot;.
Vendar taka oprostitev za dobičke, navedene v četrtem odstavku 13. člena, velja samo, če je izkazana dejanska obdavčitev takih dobičkov v Sloveniji.«
The references to paragraph 6 of Article 11 and to paragraph 6 of Article 12 mentioned in paragraph 3 of Article 24 (Non discrimination) of the Convention are deleted and replaced by the references to paragraph 8 of Article 11 and to paragraph 8 of Article 12.
Sklicevanje na šesti odstavek 11. člena in na šesti odstavek 12. člena, navedena v tretjem odstavku 24. člena (Nepristranskost), se črtajo in nadomestijo s sklicevanjem na osmi odstavek 11. člena in osmi odstavek 12. člena.
The following paragraph shall be added to Article 25 (Mutual Agreement Procedure) of the Convention:
25. členu konvencije (Postopek skupnega dogovora) se doda ta odstavek:
a) where under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and
a) Kadar je po prvem odstavku oseba predložila primer pristojnemu organu države pogodbenice, ker so imela dejanja ene ali obeh držav pogodbenic za to osebo za posledico obdavčenje, ki ni v skladu z določbami te konvencije, in
b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within three years from the presentation of the case to the competent authority of the other Contracting State,
b) se pristojna organa ne moreta dogovoriti o rešitvi primera v skladu z drugim odstavkom v treh letih od predložitve primera pristojnemu organu druge države pogodbenice,
any unresolved issues arising from the case shall be submitted to arbitration if the person so requests.
se kakršna koli nerešena vprašanja, ki izhajajo iz primera, predložijo v arbitražo, če oseba tako zahteva.
These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State.
Vendar se ta nerazrešena vprašanja ne predložijo v arbitražo, če je sodišče ali upravno sodišče katere koli od obeh držav že sprejelo odločitev o teh vprašanjih.
Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision or the competent authorities and the persons directly affected by the case agree on a different solution within six months after the decision has been communicated to them, the arbitration decision shall be binding on both States and shall be implemented notwithstanding any time limits in the domestic laws of these States.
Razen če oseba, ki jo primer neposredno zadeva, ne sprejme skupnega dogovora, s katerim se izvede arbitražna odločitev, ali se pristojna organa in osebe, ki jih primer neposredno zadeva, strinjajo z drugačno rešitvijo v šestih mesecih po sporočeni odločitvi, je arbitražna odločitev zavezujoča za obe državi in se izvede ne glede na roke v domači zakonodaji teh držav.
The Contracting States may release to the arbitration board, established under the provisions of this paragraph, such information as is necessary for carrying out the arbitration procedure.
Državi pogodbenici lahko arbitražnemu odboru, ustanovljenemu po določbah tega odstavka, sporočita informacije, potrebne za izvedbo arbitražnega postopka.
The members of the arbitration board shall be subject to the limitations of disclosure described in paragraph 2 of Article 26 with respect to the information so released.&quot;.
Za člane arbitražnega odbora veljajo omejitve v zvezi z razkritjem, opisane v drugem odstavku 26. člena glede tako sporočenih informacij.«
The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention.
Pristojna organa držav pogodbenic si izmenjavata informacije, ki so predvidoma pomembne za izvajanje določb te konvencije ali izvajanje ali uveljavljanje domače zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s konvencijo.
Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.
Ne glede na navedeno se informacije, ki jih pridobi država pogodbenica, smejo uporabiti za druge namene, kadar se take informacije po zakonodaji obeh držav smejo uporabiti v take druge namene in če pristojni organ države pošiljateljice dovoli tako uporabo.
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
a) izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
b) predloži informacije, ki jih ni mogoče dobiti po zakonodaji ali običajni upravni poti te ali druge države pogodbenice;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
c) predloži informacije, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
Za obveznost iz prejšnjega stavka veljajo omejitve iz tretjega odstavka, toda te se v nobenem primeru ne razlagajo tako, kakor da država pogodbenica lahko zavrne predložitev informacij samo zato, ker sama zanje nima interesa.
In order to obtain such information, the tax authorities of the requested Contracting State, if necessary to comply with its obligations under this paragraph, shall have the power to enforce the disclosure of information covered by this paragraph, notwithstanding paragraph 3 or any contrary provisions in its domestic laws.&quot;.
Za pridobivanje takih informacij so davčni organi zaprošene države pogodbenice, če je to potrebno za ravnanje v skladu z njenimi obveznostmi po tem odstavku, pooblaščeni, da lahko razkrijejo informacije, ki jih ta odstavek zajema, ne glede na tretji odstavek ali kakršne koli nasprotne določbe v njeni domači zakonodaji.«
Have agreed at the signing of the Protocol between the Government of the Republic of Slovenia and the Swiss Federal Council amending the Convention for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, signed at Ljubljana on June 12, 1996, upon the following provisions which shall form an integral part of the Convention.
sta se ob podpisu Protokola med Vlado Republike Slovenije in Zveznim svetom Švicarske konfederacije o spremembah Konvencije o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje, podpisane v Ljubljani 12. junija 1996, sporazumela o teh določbah, ki so sestavni del konvencije:
Pension scheme
Pokojninski načrt
It is understood that the term &quot;pension scheme&quot; as used in the Convention means any plan, scheme, fund, foundation, trust or other arrangement established in a Contracting State which is regulated by and generally exempt from income taxation in that State and operated principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such schemes, and includes the following:
Razume se, da izraz »pokojninski načrt«, kakor je uporabljen v konvenciji, pomeni kakršen koli načrt, sklad, fundacijo, skrbniški sklad ali drug dogovor, oblikovan in predpisan v državi pogodbenici, ter na splošno oproščen davka na dohodek v tej državi in v glavnem deluje tako, da upravlja ali zagotavlja pokojnine ali pokojninske prejemke ali pridobiva dohodek v korist enega ali več takih načrtov ter vključuje:
a) in Slovenia, any pension scheme covered by:
a) v Sloveniji kateri koli pokojninski načrt, ki ga predvidevajo:
(i) the Pension and Invalidity Insurance Act, of 23 December 1999;
i) Zakon o pokojninskem in invalidskem zavarovanju z dne 23. decembra 1999,
(ii) the First Pension Fund of the Republic of Slovenia and Transformation of Authorized Investment Corporations Act, of 28 June 1999; and
ii) Zakon o prvem pokojninskem skladu Republike Slovenije in preoblikovanju pooblaščenih investicijskih družb z dne 28. junija 1999 in
(iii) the Collective Supplementary Pension Insurance for Public Servants Act, of 18 December 2003;
iii) Zakon o kolektivnem dodatnem pokojninskem zavarovanju za javne uslužbence z dne 18. decembra 2003;
b) in Switzerland, any pension schemes covered by:
b) v Švici kateri koli pokojninski načrt, ki ga predvidevajo:
(i) the Federal Act on old age and survivors&apos; insurance, of 20 December 1946;
i) Zvezni zakon o starostnem zavarovanju in zavarovanju za preživele družinske člane z dne 20. decembra 1946,
(ii) the Federal Act on disabled persons&apos; insurance, of 19 June 1959;
ii) Zvezni zakon o zavarovanju invalidov z dne 19. junija 1959,
(iii) the Federal Act on supplementary pensions in respect of old age, survivors&apos; and disabled persons&apos; insurance, of 6 October 2006;
iii) Zvezni zakon o dodatnih pokojninah v zvezi s starostnim zavarovanjem, zavarovanjem za preživele družinske člane in zavarovanjem invalidov z dne 6. oktobra 2006;
(iv) the Federal Act on old age, survivors&apos; and disabled persons&apos; insurance payable in respect of employment or self-employment of 25 June 1982, including the non-registered pension schemes which offer occupational pension plans; and
iv) Zvezni zakon o starostnem zavarovanju, zavarovanju za preživele družinske člane in zavarovanju invalidov, plačljivih v zvezi z zaposlitvijo ali samozaposlitvijo, z dne 25. junija 1982, vključno z neregistriranimi pokojninskimi načrti, ki nudijo pokojninsko zavarovanje v podjetju, in
(v) the forms of individual recognised pension schemes comparable with the occupational pension plans, in accordance with article 82 of the Federal Act on old age, survivors&apos; and disabled persons&apos; insurance payable in respect of employment or self-employment of 25 June 1982;
v) oblike posameznih priznanih pokojninskih načrtov, primerljive s pokojninskim zavarovanjem v podjetju, v skladu z 82. členom Zveznega zakona o starostnem zavarovanju, zavarovanju za preživele družinske člane in zavarovanju invalidov, plačljivih v zvezi z zaposlitvijo ali samozaposlitvijo, z dne 25. junija 1982,
and any identical or substantially similar schemes which are established pursuant to legislation introduced after the date of signature of this Protocol as agreed between the competent authorities of the Contracting States.
ter enake ali vsebinsko podobne načrte, ustanovljene v skladu z zakonodajo, sprejeto po dnevu podpisa tega protokola, kakor se dogovorita pristojna organa držav pogodbenic.
In respect of paragraph 1 of Article 4, it is understood and confirmed that the term &quot;resident of a Contracting State&quot; also includes:
V skladu s prvim odstavkom 4. člena se razume in potrdi, da izraz »rezident države pogodbenice« vključuje tudi:
a) an organization that is established and is operated exclusively for religious, charitable, scientific, cultural, sporting, or educational purposes (or for more than one of those purposes) and that is a resident of that State according to its laws, notwithstanding that all or part of its income or gains may be exempt from tax under the domestic law of that State; and
a) organizacijo, ki je ustanovljena in deluje zgolj v verske, dobrodelne, znanstvene, kulturne, športne ali vzgojno-izobraževalne namene (ali v več kakor v enega od teh namenov) in ki je rezident te države v skladu z njenimi zakoni, ne glede na to, da je lahko njen dohodek ali dobiček v celoti ali deloma oproščen davka po domačem pravu te države, in
b) a pension scheme established in that State.
b) pokojninski načrt, ustanovljen v tej državi.
It is understood that a potential adjustment will be made under the paragraph 3 of Article 7 and paragraph 2 of Article 9 if it is considered justified.
Razume se, da je mogoča prilagoditev po tretjem odstavku 7. člena in drugem odstavku 9. člena, če se šteje za upravičeno.
The provisions of Articles 10, 11 and 12 shall not apply in respect to any dividend, interest or royalty paid under, or as part of a conduit arrangement.
Določbe 10., 11. in 12. člena ne veljajo za katere koli dividende, obresti ali licenčnine in avtorske honorarje, plačane po preusmerjevalnem dogovoru ali kot njegov del.
The term &quot;conduit arrangement&quot; means a transaction or series of transactions which is structured in such a way that a resident of a Contracting State entitled to the benefits of the Convention receives an item of income arising in the other Contracting State but that resident pays, directly or indirectly, all or substantially all of that income (at any time or in any form) to another person who is not a resident of either Contracting State and who, if it received that item of income directly from the other Contracting State, would not be entitled under a Convention for the avoidance of double taxation between the State in which that other person is resident and the Contracting State in which the income arises, or otherwise, to benefits with respect to that item of income which are equivalent to, or more favorable than, those available under this Convention to a resident of a Contracting State; and the main purpose of such structuring is obtaining benefits under this Convention.
Izraz »preusmerjevalni dogovor« pomeni transakcijo ali niz transakcij, ki so strukturirane tako, da rezident države pogodbenice, ki je upravičen do ugodnosti konvencije, prejme del dohodka, ki nastane v drugi državi pogodbenici, vendar ta rezident neposredno ali posredno plača ves ali skoraj ves dohodek (kadar koli in v kateri koli obliki) drugi osebi, ki ni rezident nobene od držav pogodbenic, in če bi prejela ta del dohodka neposredno iz druge države pogodbenice, ne bi bila upravičena po konvenciji o izogibanju dvojnega obdavčevanja med državo, v kateri je ta druga oseba rezident, in državo, v kateri dohodek nastane, ali drugače, do ugodnosti v zvezi s tem delom dohodka, ki so enakovredne ali ugodnejše od tistih, ki so na voljo rezidentu države pogodbenice po tej konvenciji; glavni namen takega strukturiranja pa je pridobitev ugodnosti po tej konvenciji.
Ad Articles 18 and 19
K 18. in 19. členu
It is understood that the term &quot;pension&quot; or &quot;pensions&quot; as used in Articles 18 and 19, respectively, does not only cover periodic payments, but also includes lump sum payments.
Razume se, da izraza »pokojnina« in »pokojnine«, uporabljena v 18. oziroma 19. členu, ne zajemata samo rednih izplačil, temveč tudi enkratna izplačila.
As regards Article 18 and Article 24 contributions to a pension scheme of a Contracting State that are made by or on behalf of an individual who renders services in the other Contracting State shall, for the purposes of determining the individual&apos;s tax payable and the profits of an enterprise which may be taxed in that other State, be treated in that other State in the same way and subject to the same conditions and limitations as contributions made to a pension scheme in that other State, provided that the individual was not a resident of that other State, and was participating in the pension scheme, immediately before beginning to provide services in that other State.
V zvezi z 18. in 24. členom se prispevki v pokojninski načrt države pogodbenice, ki jih plača posameznik, ki opravlja storitve v drugi državi pogodbenici, ali so plačani v njegovem imenu zaradi določitve posameznikovega davka, ki se plača, in dobička podjetja, ki se lahko obdavči v tej drugi državi, obravnavajo v tej drugi državi enako ter pod enakimi pogoji in omejitvami kakor prispevki, plačani v pokojninski načrt v tej drugi državi, če posameznik ni bil rezident te druge države in je prispeval v pokojninski načrt, tik preden je začel opravljati storitve v tej drugi državi.
a) It is understood that an exchange of information will only be requested once the requesting Contracting State has exhausted all regular sources of information available under the internal taxation procedure.
a) Razume se, da se za izmenjavo informacij zaprosi šele potem, ko država pogodbenica prosilka izčrpa vse običajne vire informacij, ki so na voljo po notranjem davčnem postopku.
b) It is understood that the tax authorities of the requesting State shall provide the following information to the tax authorities of the requested State when making a request for information under Article 26:
b) Razume se, da davčni organi države prosilke ob zaprosilu za informacije po 26. členu davčnim organom zaprošene države priskrbijo:
(i) the identity of the person under examination or investigation;
i) informacije o identiteti osebe, ki se zasliši ali preiskuje;
(ii) the period of time for which the information is requested;
ii) informacije o časovnem obdobju, za katero se zaprosijo podatki;
(iii) a statement of the information sought including its nature and the form in which the requesting State wishes to receive the information from the requested State;
iii) izjavo o zaprošenih informacijah, vključno z njihovo naravo in obliko, v kateri želi država prosilka prejeti informacije od zaprošene države;
(iv) the tax purpose for which the information is sought;
iv) informacijo o davčnem namenu, za katerega se zaprosijo informacije;
(v) to the extent known, the name and address of any person believed to be in possession of the requested information.
v) informacije o imenu in naslovu katere koli osebe, za katero menijo, da bi lahko imela zaprošene informacije, če sta znana.
c) It is understood that the standard of &quot;foreseeable relevance&quot; is intended to provide for exchange of information in tax matters to the widest possible extent and, at the same time, to clarify that the Contracting States are not at liberty to engage in &quot;fishing expeditions&quot; or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer.
c) Razume se, da je namen standarda »predvidena pomembnost« zagotoviti izmenjavo podatkov o davčnih zadevah v čim večjem obsegu, hkrati pa razjasniti, da se državi pogodbenici ne smeta ukvarjati z »naključnimi poizvedbami« ali zaprositi za informacije, ki najverjetneje niso pomembne za davčne zadeve določenega davkoplačevalca.
While subparagraph b) contains important procedural requirements that are intended to ensure that fishing expeditions do not occur, clauses (i) through (v) of subparagraph b) nevertheless are not to be interpreted in order to frustrate effective exchange of information.
Medtem ko pododstavek b vsebuje pomembne postopkovne zahteve, katerih namen je zagotoviti, da ni naključnih poizvedb, vendar se določbe točk i do v pododstavka b vendarle ne smejo razlagati, kot da bi onemogočale učinkovito izmenjavo informacij.
d) It is understood that Article 26 of the Convention does not require the Contracting States to exchange information on an automatic or a spontaneous basis.
d) Razume se, da 26. člen konvencije ne zahteva, da državi pogodbenici izmenjavata informacije avtomatično ali spontano.
e) It is understood that in case of an exchange of information, the administrative procedural rules regarding taxpayers&apos; rights provided for in the requested Contracting State remain applicable.
e) Razume se, da pri izmenjavi informacij uporabljajo administrativna postopkovna pravila glede pravic davkoplačevalcev, ki jih imajo v zaprošeni državi pogodbenici.
It is further understood that this provision aims at guaranteeing the taxpayer a fair procedure and not at preventing or unduly delaying the exchange of information process.&quot;.
Razume se tudi, da je cilj te določbe zagotoviti davkoplačevalcem pošten postopek in ne preprečiti ali neupravičeno zavlačevati postopka izmenjave informacij.«
The Contracting States shall notify each other, through diplomatic channels, on the completion of the procedures required by the domestic law for the bringing into force of this Protocol.
Državi pogodbenici se po diplomatski poti pisno obvestita, da so končani postopki, ki se po notranjem pravu zahtevajo za začetek veljavnosti tega protokola.
This Protocol shall form an integral part of the Convention and shall enter into force on the date of receipt of the last notification.
Ta protokol je sestavni del konvencije in začne veljati z dnem prejema zadnjega uradnega obvestila.
This Protocol shall have effect:
Ta protokol se uporablja:
a) in respect of taxes withheld at source, on amounts paid or credited either on or after the first day of January of the calendar year next following the entry into force of this Protocol;
a) v zvezi z davki, odtegnjenimi pri viru, za zneske, plačane ali pripisane, prvi dan januarja ali po njem v koledarskem letu po letu, v katerem začne veljati ta protokol;
b) in respect of other taxes, to taxes chargeable for any taxable year beginning on or after the first day of January of the calendar year next following the entry into force of this Protocol;
b) v zvezi z drugimi davki za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu po letu, v katerem začne veljati ta protokol;
c) in respect of paragraph 5 of Article 25 to mutual agreement procedures that are
c) v zvezi s petim odstavkom 25. člena glede postopkov skupnega dogovora, ki
(i) pending between the competent authorities of the Contracting States at the entry into force of the this Protocol (in such cases the three year period under subparagraph b) begins with the entry into force of this Protocol); or
i) jih pristojni organi držav pogodbenic ob začetku veljavnosti tega protokola že obravnavajo (v takih primerih se triletno obdobje po pododstavku b začne z začetkom veljavnosti tega protokola) ali
(ii) initiated after that date;
ii) so bili začeti po tem datumu;