natgillin/translations-raw huggingface dataset:
entities domiciled in a Member State, which exercise the option under Article 4(3) of the Directive and which inform the paying agent of this fact,
subjekti z domicilom v državi članici, ki uporabljajo možnost po členu 4(3) Direktive in ki o tem dejstvu obvestijo plačilnega zastopnika,
undertakings for collective investment established outside the territory of the Contracting Parties,
kolektivni naložbeni podjemi, ustanovljeni zunaj ozemlja pogodbenic,
income realised upon the sale, refund or redemption of shares or units in the following undertakings and entities, if they invest directly or indirectly via other undertakings for collective investment or entities referred to below more than 40 % of their assets in debt-claims as referred to in (a):
dohodek dosežen s prodajo, povračilom ali odkupom delnic ali enot v naslednjih podjemih in subjektih, če ti neposredno ali posredno prek drugih kolektivnih naložbenih podjemov ali subjektov, ki so navedeni spodaj, naložijo več kot 40 % svojih sredstev v dolžniške terjatve iz točke (a):
undertakings for collective investment established outside the territory of the Contracting Parties.
kolektivni naložbeni podjemi, ustanovljeni zunaj ozemlja pogodbenic,
As regards subparagraph 1(c), when a paying agent has no information concerning the proportion of the income which derives from interest payments, the total amount of the income shall be considered an interest payment.
V zvezi s pododstavkom (1)(c), kadar plačilni zastopnik nima podatkov o deležu dohodka, ki izvira iz plačil obresti, se celoten znesek dohodka šteje za plačilo obresti.
As regards subparagraph 1(d), when a paying agent has no information concerning the percentage of the assets invested in debt-claims or in shares or units as defined in that subparagraph, that percentage shall be considered to be above 40 %.
V zvezi s pododstavkom (1)(d), kadar plačilni zastopnik nima podatkov o odstotku sredstev, ki so bila naložena v dolžniške terjatve ali v delnice ali enote, kot se opredeljuje v tem pododstavku, se šteje, da ta odstotek presega 40 %.
Where that agent cannot determine the amount of income realised by the beneficial owner, the income shall be deemed to correspond to the proceeds of the sale, refund or redemption of the shares or units.
Kadar plačilni zastopnik ne more določiti zneska realiziranega dohodka upravičenega lastnika, se šteje, da je dohodek enak iztržku od prodaje, povračila ali odkupa delnic ali enot.
Income relating to undertakings or entities which have invested up to 15 % of their assets in debt-claims within the meaning of subparagraph 1(a) shall not be considered an interest payment in accordance with subparagraph 1(c) and (d).
Dohodek, povezan s podjemi ali subjekti, ki so do 15 % svojih sredstev naložili v dolžniške terjatve v smislu pododstavka 1(a), se v skladu s pododstavkoma 1(c) in (d) ne šteje za plačilo obresti.
The percentage referred to in subparagraph 1(d) and paragraph 3 shall, as from 1 January 2011, be 25 %.
Odstotek iz pododstavka (1)(d) in odstavka 3 od 1. januarja 2011 znaša 25 %.
The percentages referred to in subparagraph 1(d) and paragraph 4 shall be determined by reference to the investment policy as laid down in the fund rules or instruments of incorporation of the undertakings or entities concerned and, failing such rules, by reference to the actual composition of the assets of the undertakings or entities concerned.
Odstotka iz pododstavka (1)(d) in odstavka 4 se določita glede na naložbeno politiko, kot jo opredeljujejo pravila sklada ali instrumenti o ustanovitvi zadevnih podjemov ali subjektov, ali, če teh pravil ni, glede na dejansko sestavo sredstev zadevnih podjemov ali subjektov.
Revenue sharing
Delitev prihodkov
Liechtenstein shall keep 25 % of the revenue generated by the retention under this Agreement and transfer 75 % of the revenue to the Member State of residence of the beneficial owner.
Lihtenštajn obdrži 25 % prihodka, ustvarjenega z retencijo iz tega sporazuma, 75 % prihodka pa prenese državi članici, katere rezident je upravičeni lastnik.
Such transfers shall take place for each year in one instalment per Member State at the latest within a period of 6 months following the end of the tax year in Liechtenstein.
Taki prenosi se izvršijo za vsako leto v enem obroku za vsako državo članico, najpozneje v obdobju šestih mesecev po koncu davčnega leta v Lihtenštajnu.
Elimination of double taxation
Odprava dvojnega obdavčevanja
If interest received by a beneficial owner has been subject to retention by a paying agent in Liechtenstein, the Member State of residence for tax purposes of the beneficial owner shall grant him a tax credit equal to the amount of the retention.
Če so bile obresti, ki jih je prejel upravičeni lastnik, predmet retencije pri plačilnem zastopniku v Lihtenštajnu, mu država članica, katere rezident za davčne namene je upravičeni lastnik, prizna davčni odbitek v višini zneska retencije.
Where this amount exceeds the amount of tax due on the total amount of interest subject to retention in accordance with its national law, the Member State of residence for tax purposes shall repay the excess amount of tax withheld to the beneficial owner.
Kadar ta znesek presega znesek davčne obveznosti na celoten znesek obresti, ki so predmet retencije v skladu z njeno nacionalno zakonodajo, država članica rezidentstva za davčne namene upravičenemu lastniku povrne presežni del odtegnjenega davka.
If interest received by a beneficial owner has been subject to taxes and retentions other than as provided for in this Agreement and the Member State of residence for tax purposes grants a tax credit for such taxes and retentions in accordance with its national law or double taxation conventions, such other taxes and retentions shall be credited before the procedure in paragraph 1 is applied.
Če so bile obresti upravičenega lastnika predmet kakršnih koli drugih vrst davkov in retencij, razen teh iz tega sporazuma, in država članica rezidentstva za davčne namene, v skladu s svojo nacionalno zakonodajo ali konvencijami o dvojnem obdavčevanju, prizna odbitek davka za takšne davke in retencije, se takšni drugi davki in retencije odbijejo pred uporabo postopka iz odstavka 1.
The Member State of residence for tax purposes shall accept certificates issued by Liechtenstein paying agents as proper evidence of the tax or retention on the understanding that the competent authority of the Member State of residence for tax purposes will be able to obtain from the Liechtenstein competent authority verification of the information contained in the certificates issued by Liechtenstein paying agents.
Država članica rezidentstva za davčne namene priznava potrdila lihtenštajnskih plačilnih zastopnikov kot ustrezno dokazilo o davku ali retenciji, ob pogoju, da bodo pristojni organi države članice rezidentstva za davčne namene pri lihtenštajnskih pristojnih organih lahko preverili podatke iz potrdil, ki jih izdajo lihtenštajnski plačilni zastopniki.
The Member State of residence for tax purposes of the beneficial owner may replace the tax credit mechanism referred to in paragraphs 1 and 2 by a refund of the retention referred to in Article 1.
Država članica, katere rezident je upravičeni lastnik za davčne namene, lahko mehanizem davčnega odbitka iz odstavkov 1 in 2 nadomesti s povračilom retencije iz člena 1.
The competent authorities of Liechtenstein and any Member State shall exchange information on conduct constituting tax fraud under the laws of the requested State, or the like for income covered by this Agreement.
Pristojni organi Lihtenštajna in vseh držav članic o dohodkih iz tega sporazuma izmenjujejo informacije o dejanjih, ki po zakonodaji zaprošene države predstavljajo davčno goljufijo ali podobno.
‘The like’ includes only offences with the same level of wrongfulness as is the case for tax fraud under the laws of the requested State.
„Podobno“ vključuje samo kršitve z isto stopnjo nezakonitosti, kot jo ima po zakonodaji zaprošene države davčna goljufija.
In response to a duly justified request, the requested State shall provide in accordance with its procedural laws information with respect to matters that the requesting State is investigating, or may investigate, on a civil or criminal basis.
V odgovoru na ustrezno utemeljeno zahtevo zaprošena država zagotovi v skladu s svojo procesno zakonodajo informacije o zadevah, ki jih država prosilka preiskuje ali bi jih lahko preiskovala na podlagi civilnega ali kazenskega postopka.
Any information received by Liechtenstein or a Member State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes on income covered by the Agreement.
Vsaka informacija, ki jo prejme Lihtenštajn ali država članica se obravnava kot zaupna informacija na enak način kot se obravnavajo informacije prejete v skladu z domačo zakonodajo te države in se razkrijejo le osebam ali organom (vključno s sodišči in upravnimi organi) v zvezi z oceno ali zbiranjem ali izvrševanjem, pregonom ali obravnavo pritožb v zvezi z davki na dohodek iz tega sporazuma.
Such persons or authorities shall use the information only for such purposes.
Te osebe ali organi uporabljajo informacije samo za te namene.
They may disclose the information in public court proceedings or in judicial decisions.
Informacije lahko razkrijejo v javnih sodnih postopkih ali v sodnih odločbah.
In determining whether information may be provided in response to a request, the requested State shall apply the statute of limitations applicable under the laws of the requesting State instead of the statute of limitations of the requested State.
Pri ugotavljanju ali se informacije lahko posredujejo kot odgovor na zahtevo, zaprošena država uporabi predpis o zastaranju v skladu z zakonodajo države prosilke namesto predpisa o zastaranju zaprošene države.
The requested State shall provide information where the requesting State has a reasonable suspicion that the conduct would constitute tax fraud or the like.
Zaprošena država zagotovi informacije, kadar država prosilka utemeljeno sumi, da bi dejanje lahko predstavljalo davčno goljufijo ali podobno.
The requesting State’s suspicion of tax fraud or the like may be based on:
Sum države prosilke o davčni goljufiji ali podobnem lahko temelji na:
Documents, whether authenticated or not, and including but not limited to business records, books of account, or bank account information;
dokumentih, bodisi overjenih ali ne, vključujoč med drugim poslovne evidence, poslovne knjige ali informacije o bančnih računih;
Testimonial information from the taxpayer;
pričevanju davkoplačevalca;
Circumstantial evidence.
posrednih dokazih.
If requested by a Member State, Liechtenstein shall enter into bilateral negotiations with that State in order to define individual categories of cases falling under ‘the like’ in accordance with the procedure of taxation applied by that State.
Če država članica zahteva, se bo Lihtenštajn dvostransko pogajal s to državo članico, da bi opredelil posamezne kategorije, ki spadajo pod „podobno“, v skladu s postopki obdavčevanja v tej državi.
Competent Authorities
Pristojni organi
For the purposes of this Agreement the competent authorities shall mean those authorities listed in Annex I.
Za namene tega sporazuma pristojni organi pomenijo organe, navedene v Prilogi I.
If any disagreement arises between the competent authority of Liechtenstein and one or more of the other competent authorities referred to in Article 11 as to the interpretation or application of this Agreement, they shall endeavour to resolve this by mutual agreement.
Če pride do nesoglasja med lihtenštajnskim pristojnim organom in enim ali več pristojnimi organi iz člena 11 glede razlage ali uporabe tega sporazuma, si organi prizadevajo rešiti to nesoglasje z medsebojnim sporazumom.
They shall immediately notify the Commission of the European Communities and the competent authorities of the other Member States of the results of their consultations.
O rezultatih posvetovanj nemudoma poročajo Komisiji Evropskih skupnosti in pristojnim organom drugih držav članic.
In relation to issues of interpretation the Commission may take part in consultations at the request of any of the competent authorities.
Na zahtevo katerega koli od pristojnih organov lahko Komisija sodeluje pri posvetovanjih v zvezi z razlago.
The Contracting Parties shall consult each other at least every three years or at the request of either Contracting Party with a view to examining and – if deemed necessary by the Contracting Parties – improving the technical functioning of this Agreement and assessing international developments.
Pogodbenici se med seboj posvetujeta vsaj enkrat vsake tri leta ali na zahtevo katere koli pogodbenice z namenom pregledati in – če se pogodbenicama zdi potrebno – izboljšati pravilno delovanje tega sporazuma ter oceniti mednarodna dogajanja.
The consultations shall be held within one month of the request or as soon as possible in urgent cases.
Posvetovanja se začnejo v roku enega meseca od zahteve ali, v nujnih primerih, takoj, ko je to mogoče.
On the basis of such an assessment, the Contracting Parties may consult each other in order to examine whether changes to this Agreement are necessary taking into account international developments.
Na osnovi takšne ocene se lahko pogodbenici posvetujeta, da bi proučili, ali so, ob upoštevanju mednarodnega dogajanja, potrebne spremembe tega sporazuma.
As soon as sufficient experience of the full implementation of Article 1(1) is available, the Contracting Parties shall consult each other in order to examine whether changes to this Agreement are necessary taking into account international developments.
Takoj ko so na voljo zadostne izkušnje glede popolnega izvajanja člena 1(1), se pogodbenice posvetujejo, da bi proučile, ali so, ob upoštevanju mednarodnega dogajanja, potrebne spremembe tega sporazuma.
For the purposes of the consultations referred to in paragraphs 1, 2 and 3 each Contracting Party shall inform the other Contracting Party of possible developments which could affect the proper functioning of this Agreement.
Za namene posvetovanj iz odstavkov 1, 2 in 3, vsaka pogodbenica drugo pogodbenico obvesti o možnih dogajanjih, ki bi lahko vplivala na pravilno delovanje tega sporazuma.
Relationship to bilateral Double Taxation Conventions
Razmerje do dvostranskih konvencij o dvojnem obdavčevanju
The provisions of the double taxation conventions between Liechtenstein and the Member States shall not prevent the levying of the retention for which this Agreement provides.
Določbe konvencij o dvojnem obdavčevanju med Lihtenštajnom in državami članicami ne preprečujejo odmere retencije, kot jo predvideva ta sporazum.
Transitional provisions for negotiable debt securities [1]
Prehodne določbe za prenosljive dolžniške vrednostne papirje [1]
From the date of application of this Agreement for as long as at least one Member State also applies similar provisions, and until 31 December 2010 at the latest, domestic and international bonds and other negotiable debt securities which were first issued before 1 March 2001 or for which the original issuing prospectuses were approved before that date by the competent authorities of the issuing State shall not be considered as debt-claims within the meaning of Article 7(1)(a), provided that no further issues of such negotiable debt securities are made on or after 1 March 2002.
Od dneva začetka uporabe tega sporazuma in dokler vsaj ena izmed držav članic uporablja podobne določbe, vendar najpozneje do 31. decembra 2010, se domače in mednarodne obveznice in drugi prenosljivi dolžniški vrednostni papirji, ki so bili prvič izdani pred 1. marcem 2001 ali za katere so prvotne prospekte za izdajo pred tem datumom odobrili pristojni organi, ne štejejo za dolžniške terjatve v smislu člena 7(1)(a), če od vključno 1. marca 2002 ni bila izdana nobena nadaljnja emisija takšnih prenosljivih dolžniških vrednostnih papirjev.
However, for as long as at least one Member State also applies similar provisions, the provisions of this Article shall continue to apply beyond 31 December 2010 in respect of such negotiable debt securities:
Dokler pa vsaj ena država članica uporablja podobne določbe, se določbe tega člena še naprej uporabljajo tudi po 31. decembru 2010 za takšne prenosljive vrednostne papirje:
which contain gross-up and early redemption clauses, and
ki vsebujejo klavzulo o obrutenju in predčasnem odkupu ter
where the paying agent, as defined in Article 6, is established in Liechtenstein, and
kadar je plačilni zastopnik, kot ga opredeljuje člen 6, ustanovljen v Lihtenštajnu, in
where that paying agent pays interest directly to, or secures the payment of interest for the immediate benefit of, a beneficial owner resident in a Member State.
ta plačilni zastopnik plača ali zagotovi plačilo obresti v neposredno korist upravičenega lastnika, ki je rezident države članice.
If and when all Member States cease to apply similar provisions, the provisions of this Article shall continue to apply only in respect of those negotiable securities:
Če in ko vse države članice prenehajo uporabljati podobne določbe, se določbe tega člena še naprej uporabljajo samo za takšne prenosljive vrednostne papirje:
where the issuer's paying agent is established in Liechtenstein, and
kadar je plačilni zastopnik izdajatelja ustanovljen v Lihtenštajnu, in
If a further issue is made on or after 1 March 2002 of an aforementioned negotiable debt security issued by a Government or a related entity acting as a public authority or whose role is recognised by an international Agreement (listed in Annex II to this Agreement), the entire issue of such a security, consisting of the original issue and any further issue shall be considered a debt-claim within the meaning of Article 7(1)(a).
Če država ali povezan subjekt, ki deluje kot državni organ ali katerega vloga je priznana z mednarodno pogodbo (navedeno v Prilogi II k temu sporazumu), od 1. marca 2002 naprej izda dodatno emisijo prej omenjenega prenosljivega dolžniškega vrednostnega papirja, se celotna emisija takšnega vrednostnega papirja, ki je sestavljena iz prve emisije in vseh naslednjih emisij, šteje za dolžniško terjatev v smislu člena 7(1)(a) tega sporazuma.
If a further issue is made on or after 1 March 2002 of an aforementioned negotiable debt security issued by any other issuer not covered by the fourth subparagraph, such further issue shall be considered a debt-claim within the meaning of Article 7(1)(a).
Če kateri koli drug izdajatelj, ki ni zajet v četrtem pododstavku, od 1. marca 2002 naprej izda dodatno emisijo prej omenjenega prenosljivega dolžniškega vrednostnega papirja, se takšna dodatna emisija šteje za dolžniško terjatev v smislu člena 7(1)(a) tega sporazuma.
This Article shall not prevent Liechtenstein and the Member States from continuing to levy a tax on revenues deriving from the aforementioned negotiable debt-claims referred to in paragraph 1 in accordance with their national law.
Ta člen Lihtenštajnu in državam članicam ne preprečuje nadaljnjega obdavčevanja prihodka od prenosljivih dolžniških vrednostnih papirjev iz odstavka (1) v skladu z njihovo nacionalno zakonodajo.
Signing, Entry into force and Duration of Validity
Podpis, začetek in trajanje veljavnosti
This Agreement requires ratification or approval by the Contracting Parties in accordance with their own procedures.
Ta sporazum morata pogodbenici ratificirati ali potrditi v skladu s svojimi lastnimi postopki.
The Agreement shall enter into force on the first day of the second month following the last notification.
Sporazum začne veljati prvi dan drugega meseca po zadnjem uradnem obvestilu.
Subject to the fulfilment of the constitutional requirements of Liechtenstein and the requirements of Community law concerning entering into international agreements and without prejudice to Article 17, Liechtenstein and where applicable the Community shall effectively implement and apply this Agreement by 1 July 2005 and notify each other thereof.
Ob upoštevanju izpolnjevanja ustavnih obveznosti Lihtenštajna in prava Skupnosti glede sklepanja mednarodnih sporazumov in brez poseganja v člen 17, Lihtenštajn in, kjer je to ustrezno, Skupnost učinkovito izvajata in uporabljata ta sporazum do 1. julija 2005 in se o tem uradno obvestita.
This Agreement shall remain in force until terminated by a Contracting Party.
Ta sporazum velja, dokler ga ne odpove ena od pogodbenic.
Either Contracting Party may terminate this Agreement by giving notice to the other.
Vsaka pogodbenica lahko ta sporazum odpove z uradnim obvestilom drugi pogodbenici.
In such a case, the Agreement shall cease to have effect twelve months after the serving of notice.
V takem primeru ta sporazum preneha veljati 12 mesecev po predložitvi uradnega obvestila.
Application and Suspension of Application
Uporaba in ustavitev uporabe
The application of this Agreement shall be conditional on the adoption and implementation by the dependent or associated territories of the Member States mentioned in the report of the Council (Economic and Financial Affairs) to the European Council of Santa Maria da Feira of 19 and 20 June 2000, as well as by the United States of America, Switzerland, Andorra, Monaco and San Marino, respectively, of measures which conform with or are equivalent to those contained in the Directive or in this Agreement and providing for the same dates of implementation.
Ta sporazum se uporablja pod pogojem, da odvisna ali pridružena ozemlja držav članic iz poročila Ekonomsko-finančnega sveta Evropskemu svetu v Santa Maria da Feira 19. in 20. junija 2000 ter Združene države Amerike, Švica, Andora, Monako in San Marino, sprejmejo in izvajajo ukrepe, ki so skladni ali enakovredni ukrepom v Direktivi ali v tem sporazumu in predvidijo iste datume začetka izvajanja.
The Contracting Parties shall decide, by common accord, at least six months before the date referred to in Article 16(2), whether the condition set out in paragraph 1 will be met having regard to the dates of entry into force of the relevant measures in the third States and dependent or associated territories concerned.
Pogodbenici vsaj šest mesecev pred datumom iz člena 16(2) tega sporazuma v medsebojnem soglasju odločita, ali bodo izpolnjeni pogoji iz odstavka (1), pri čemer upoštevata datume začetka veljavnosti ustreznih ukrepov v zadevnih tretjih državah in odvisnih ali pridruženih ozemljih.
If the Contracting Parties do not decide that the condition will be met, they shall, by common accord, adopt a new date for the purposes of Article 16(2).
Če se pogodbenici ne odločita, da bodo izpolnjeni pogoji, soglasno sprejmeta nov datum za namene člena 16(2).
The application of this Agreement or parts thereof may be suspended by either Contracting Party with immediate effect through notification to the other should the Directive or part of the Directive cease to be applicable either temporarily or permanently in accordance with Community law or in the event that a Member State should suspend the application of its implementing legislation.
V primeru, da se Direktiva ali del Direktive začasno ali stalno ne more več uporabljati v skladu s pravom Skupnosti ali v primeru, da država članica ustavi uporabo svojih izvedbenih predpisov, lahko katera koli pogodbenica z uradnim obvestilom s takojšnjim učinkom drugi pogodbenici ustavi uporabo tega sporazuma ali delov tega sporazuma.
Either Contracting Party may suspend the application of this Agreement through notification to the other in the event that one of the third States or territories referred to in paragraph 1 should subsequently cease to apply the measures referred to in that paragraph.
V primeru, da ena od tretjih držav ali ozemelj iz odstavka 1 naknadno preneha uporabljati ukrepe iz omenjenega odstavka, lahko katera koli pogodbenica z uradnim obvestilom drugi pogodbenici odloži uporabo tega sporazuma.
Suspension of application shall take place no earlier than two months after notification.
Odložitev uporabe se začne izvajati ne prej kot dva meseca po taki uradni obvestitvi.