natgillin/translations-raw huggingface dataset:
on the amount of interest or income referred to in those paragraphs or by a levy of equivalent effect to be borne by the recipient on the full amount of the proceeds of the sale, redemption or refund;
od zneska obresti ali dohodka iz navedenih odstavkov ali z enakovredno dajatvijo na skupni znesek iztržka od prodaje, odkupa ali povračila, ki bremeni prejemnika;
in the case of an interest payment within the meaning of Article 6(1)(c):
v primeru plačila obresti v smislu člena 6(1)(c):
on the amount of income referred to in that paragraph;
od zneska dohodka iz navedenega odstavka;
where San Marino exercises the option under Article 6(4):
če San Marino izkoristi možnost iz člena 6(5):
on the amount of annualised interest.
od zneska letno obračunanih obresti.
For the purposes of paragraph 2(a) and (b), withholding tax is levied pro rata to the period of holding of the debt-claim by the beneficial owner.
Za namene odstavkov 2(a) in (b) se davčni odtegljaj pobira sorazmerno dolžini obdobja, v katerem je upravičeni lastnik imel dolžniško terjatev.
When the paying agent is unable to determine the period of holding on the basis of information in its possession, it shall treat the beneficial owner as having held the debt-claim throughout its period of existence unless he provides evidence of the date of acquisition.
Kadar plačilni zastopnik na podlagi podatkov, ki jih ima na voljo, ne more ugotoviti dolžine obdobja, v katerem je upravičeni lastnik imel terjatev, šteje, da je upravičeni lastnik imel terjatev ves čas njenega obstoja, razen če upravičeni lastnik ne predloži dokazila o datumu pridobitve terjatve.
Taxes other than that provided for in this Agreement on the same interest payment, and in particular the withholding taxes levied by San Marino on San Marino's source interest income, shall be credited against the amount of the withholding tax calculated in accordance with this Article.
Davki, razen tistih, ki jih predvideva ta sporazum, na isto plačilo obresti, in zlasti davčni odtegljaji, ki jih pobira San Marino na vir dohodka od obresti v San Marinu, se odbijejo od zneska davčnega odtegljaja, ki se izračuna v skladu s tem členom.
The imposition of withholding tax by the paying agent located in the Republic of San Marino shall not preclude the Member State of residence for tax purposes of the beneficial owner from taxing the income in accordance with its domestic law.
Obdavčenje z davčnim odtegljajem s strani plačilnega zastopnika v San Marinu ne preprečuje državi članici, katere rezident je upravičeni lastnik za davčne namene, obdavčevanja dohodka v skladu z njeno domačo zakonodajo.
In cases where a taxpayer declares his or her interest income obtained from a paying agent located in San Marino to the tax authorities in the Member State of his or her residence, that interest income shall be subject to taxation there at the same rates as those applied to interest earned domestically.
Če davčni zavezanec dohodek iz obresti, pridobljen od plačilnega zastopnika, ki se nahaja v San Marinu, prijavi davčnim organom v državi članici, katere rezident je, se tam za ta dohodek iz obresti uporablja obdavčenje po enakih stopnjah, kakor se uporabljajo za obresti, pridobljene doma.
San Marino shall retain 25 % of its revenue from the withholding tax referred to in Article 7 and transfer 75 % of the revenue to the Member State of residence of the beneficial owner of the interest payment.
San Marino obdrži 25 % prihodka, ustvarjenega z davčnim odtegljajem iz člena 7, 75 % prihodka pa prenese državi članici, katere rezident je upravičeni lastnik plačila obresti.
Such transfers shall take place in one instalment per Member State at the latest within a period of six months following the end of the tax year of San Marino.
Taki prenosi se izvršijo v enem obroku za vsako državo članico, najpozneje v obdobju šestih mesecev po koncu davčnega leta v San Marinu.
San Marino shall take the necessary measures to ensure the proper functioning of the revenue sharing system.
San Marino sprejme vse potrebne ukrepe, da zagotovi pravilno delovanje sistema delitve prihodkov.
San Marino shall provide for a procedure which allows the beneficial owner as defined in Article 2 to avoid the withholding tax referred to in Article 7 by expressly authorising his paying agent established in San Marino to report the interest payments to the competent authority of that State.
San Marino predvidi postopek, ki omogoča, da se upravičeni lastnik, kakor ga opredeljuje člen 2, izogne davčnemu odtegljaju iz člena 7 tako, da izrecno pooblasti svojega plačilnega zastopnika s sedežem v San Marinu, da o plačilih obresti poroča pristojnemu organu te države.
Such authorisation shall cover all interest payments made to, or secured for the immediate benefit of, the beneficial owner by that paying agent.
Tako pooblastilo zajema vsa plačila obresti, ki jih navedeni plačilni zastopnik plača ali zagotovi v neposredno korist upravičenemu lastniku.
The minimum amount of information to be reported by the paying agent in case of express authorisation by the beneficial owner shall consist of:
Najmanjši obseg podatkov, ki jih mora posredovati plačilni zastopnik v primeru izrecnega pooblastila upravičenega lastnika, se sestoji iz:
the identity and residence of the beneficial owner established in accordance with Article 3 of this Agreement, supplemented, when available, by the tax identification number allocated by the Member State where the beneficial owner has his or her residence;
identitete in rezidentstva upravičenega lastnika, ugotovljenih v skladu s členom 3 in dopolnjenih, če je mogoče, z davčno identifikacijsko številko, ki jo je dodelila država članica, katere rezident je upravičeni lastnik;
the amount of the interest payment established in accordance with Article 6 of this Agreement.
zneska plačil obresti, izračunanega v skladu s členom 6 tega sporazuma.
The competent authority of San Marino shall communicate the information referred to in paragraph 2 to the competent authority of the Member State of residence of the beneficial owner.
Pristojni organ San Marina podatke iz odstavka 2 sporoči pristojnemu organu države članice, katere rezident je upravičeni lastnik.
Such communications shall be automatic and shall take place at least once a year, within six months following the end of the tax year in San Marino, for all interest payments made during that year.
Takšno sporočanje podatkov je avtomatično in se opravi vsaj enkrat letno v obdobju šestih mesecev po koncu davčnega leta v San Marinu za vsa plačila obresti v tistem letu.
The Member State of residence for tax purposes of the beneficial owner shall ensure the elimination of any double taxation which might result from the imposition of the withholding tax referred to in Article 7, in accordance with the provisions of paragraphs 2 and 3.
Država članica, katere rezident je upravičeni lastnik za davčne namene, zagotovi odpravo dvojnega obdavčevanja, ki bi bilo lahko posledica uvedbe davčnega odtegljaja iz člena 7, v skladu z določbami odstavkov 2 in 3.
If interest received by a beneficial owner has been subject to the withholding tax referred to in Article 7 in San Marino, the Member State of residence for tax purposes of the beneficial owner shall grant him or her a tax credit equal to the amount of the tax withheld, in accordance with its national law.
Če so bile obresti, ki jih je prejel upravičeni lastnik, predmet davčnega odtegljaja iz člena 7 v San Marinu, mu država članica, katere rezident za davčne namene je upravičeni lastnik, v skladu s svojo nacionalno zakonodajo prizna davčni odbitek v višini zneska odtegnjenega davka.
Where this amount exceeds the amount of tax due in accordance with its national law on the total amount of the interest payment which has been subject to the withholding tax referred to in Article 7, the Member State of residence for tax purposes of the beneficial owner shall repay to him or her the excess amount of tax withheld.
Kadar ta znesek presega znesek davčne obveznosti na celoten znesek obresti, ki so predmet davčnega odtegljaja v skladu z nacionalno zakonodajo, država članica rezidentstva za davčne namene upravičenemu lastniku povrne presežni del odtegnjenega davka.
If, in addition to the withholding tax referred to in Article 7, interest received by a beneficial owner has been subject to any other type of withholding tax and the Member State of residence for tax purposes of the beneficial owner grants a tax credit for such withholding tax in accordance with its national law or double taxation conventions, such other withholding tax shall be credited before the procedure in paragraph 2 is applied.
Če so bile poleg davčnega odtegljaja iz člena 7 obresti, ki jih je prejel upravičeni lastnik, obdavčene še s katero koli drugo obliko davčnega odtegljaja in je država članica, katere rezident za davčne namene je upravičeni lastnik, v skladu s svojo zakonodajo ali konvencijami o izogibanju dvojnega obdavčevanja priznala odbitek davka za takšen davčni odtegljaj, se takšen davčni odtegljaj odbije pred uporabo postopka iz odstavka 2.
The Member State of residence for tax purposes of the beneficial owner may replace the tax credit mechanism referred to in paragraphs 2 and 3 by a refund of the withholding tax referred to in Article 7.
Država članica, katere rezident je upravičeni lastnik za davčne namene, lahko mehanizem davčnega odbitka iz odstavkov 2 in 3 nadomesti s povračilom davčnega odtegljaja iz člena 7.
Transitional provisions for negotiable debt securities
Prehodne določbe za prenosljive dolžniške vrednostne papirje
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 authorities which are competent for this purpose in the issuing State shall not be considered as debt-claims within the meaning of Article 6(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 6(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 provisions similar to those of Article 7 of this Agreement 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 določbe, podobne tistim iz člena 7 tega sporazuma, se določbe tega člena še naprej uporabljajo tudi po 31. decembru 2010 za takšne prenosljive vrednostne papirje:
where the paying agent, as defined in Article 4, is established in San Marino, and
kadar je plačilni zastopnik, kot ga opredeljuje člen 4, ustanovljen v San Marinu in
If and when all Member States cease to apply provisions similar to those of Article 7 of this Agreement, the provisions of this Article shall continue to apply only in respect of those negotiable securities:
Če in ko vse države članice prenehajo uporabljati določbe, podobne tistim iz člena 7 tega sporazuma, se določbe tega člena še naprej uporabljajo samo za takšne prenosljive vrednostne papirje:
where the issuer's paying agent is established in San Marino, and
kadar je plačilni zastopnik izdajatelja ustanovljen v San Marinu 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 6(1)(a).
Če država ali povezan subjekt, ki deluje kot državni organ ali katerega vloga je priznana z mednarodno pogodbo (našteti 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 6(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 6(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 6(1)(a) tega sporazuma.
This Article shall not prevent San Marino and the Member States from continuing to levy a tax on revenues deriving from the aforementioned negotiable debt-claims in paragraph 1 in accordance with their national law.
Ta člen San Marinu in državam članicam ne preprečuje nadaljnjega obdavčevanja prihodka od prenosljivih dolžniških vrednostnih papirjev iz odstavka 1 v skladu z njihovo nacionalno zakonodajo.
Other withholding taxes — Relationships with other agreements
Drugi davčni odtegljaji – razmerje do drugih sporazumov
This Agreement shall not preclude the parties from levying other types of withholding tax than that referred to in this Agreement in accordance with their national laws or double taxation conventions.
Ta sporazum stranem ne preprečuje, da pobirajo druge oblike davčnih odtegljajev, poleg tistega iz tega sporazuma v skladu s svojo nacionalno zakonodajo ali konvencijami o dvojnem obdavčevanju.
The provisions of the double taxation conventions between San Marino and the Member States shall not prevent the levying of the withholding tax for which this Agreement provides.
Določbe konvencij o dvojnem obdavčevanju med San Marinom in državami članicami ne preprečujejo pobiranja davčnega odtegljaja, ki ga predvideva ta sporazum.
The competent authorities of San Marino and of 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 San Marina in vseh držav članic v zvezi z dohodki iz tega sporazuma izmenjujejo informacije o dejanjih, ki po zakonodaji zaprošene države predstavljajo davčno goljufijo ali podobno.
‘The like’ only includes offences with the same level of wrongfulness as is the case for tax fraud under the laws of the requested State, resulting in any prejudice for the taxation interests of the requesting State.
„Podobno“ vključuje samo kršitve z isto stopnjo nezakonitosti, kot jo ima po zakonodaji zaprošene države davčna goljufija, ki imajo za posledico nastanek kakršne koli škode za davčne interese države prosilke.
In response to a duly justified request, the requested State shall provide information with respect to the conduct that the requesting State is investigating, or may investigate, on a criminal or non-criminal basis.
V odgovoru na ustrezno utemeljeno zahtevo zaprošena država zagotovi informacije o zadevah, ki jih država prosilka preiskuje ali bi jih lahko preiskovala v okviru kazenskega ali nekazenskega postopka.
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.
Pri ugotavljanju, ali se informacije lahko posredujejo kot odgovor na zahtevo, zaprošena država uporabi predpise o zastaranju zakonodaje države prosilke.
The requesting State's reasonable suspicion of tax fraud or the like may be based on:
Utemeljen 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 davčnega zavezanca;
circumstantial evidence.
posrednih dokazih.
The competent authority of the requesting State shall provide the following elements to the competent authority of the requested State when making a request for information under this Agreement to demonstrate the foreseeable relevance of the information to the request:
Da izkažejo predvidljivo relevantnost informacij za zahtevo, pristojni organi države prosilke pri posredovanju zahteve za informacije na podlagi tega sporazuma zagotovijo pristojnemu organu zaprošene države naslednje elemente:
the identity of the person under examination or investigation;
identiteto osebe v preverjanju ali preiskavi;
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;
izjavo o informacijah, ki jih zahtevajo, vključno z njihovo naravo in obliko, v kateri bi jih država prosilka želela prejeti od zaprošene države;
the tax purpose for which the information is sought;
davčni namen, za katerega zahtevajo informacije;
grounds for believing that the information requested is held in the requested State or is in the possession or control of a person within the jurisdiction of the requested State;
razloge, zakaj menijo, da so zahtevane informacije v zaprošeni državi ali jih ima ali nadzoruje oseba pod jurisdikcijo zaprošene države;
to the extent known, the name and address of any person believed to be in possession of the requested information;
če sta znana, ime in naslov osebe, za katero menijo, da ima zahtevane podatke;
a statement that the request is in conformity with the law and administrative practices of the requesting State, that if the requested information was within the jurisdiction of the requesting State then the competent authority of the requesting State would be able to obtain the information under the laws of the requesting State or the normal course of administrative practice and that it is in conformity with this Agreement;
izjavo, da je zahteva skladna z zakonodajo in upravno prakso države prosilke, da bi v primeru, če bi bile zahtevane informacije pod jurisdikcijo države prosilke, pristojni organ države prosilke lahko pridobil informacije v skladu z zakonodajo države prosilke ali v skladu z običajno upravno prakso, ter da je zahteva v skladu s tem sporazumom;
a statement that the requesting State has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.
izjavo, da je država prosilka izkoristila vsa razpoložljiva sredstva na svojem ozemlju, da bi pridobila informacije, razen tistih, ki bi povzročila nesorazmerne težave.
The competent authority of the requested State shall forward the requested information as promptly as possible to the requesting State.
Pristojni organ zaprošene države čim prej posreduje zaprošene informacije državi prosilki.
San Marino shall enter into bilateral negotiations with each of the Member States in order to define individual categories of cases falling under ‘the like’ in accordance with the procedure of taxation applied by those States.
San Marino se bo dvostransko pogajal z vsako državo članico, da bi se opredelilo posamezne kategorije, ki spadajo pod „podobno“ v skladu s postopki obdavčevanja v teh državah.
Any information received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement.
Vse informacije, ki jih prejme pogodbenica na podlagi tega sporazuma, se obravnavajo kot zaupne in se lahko razkrijejo le osebam ali organom (vključno s sodišči in upravnimi organi) pod jurisdikcijo pogodbenice, ki sodelujejo pri odmeri, pobiranju, izvršbi, pregonu ali odločanju o pritožbah v zvezi z davki, ki jih zajema ta sporazum.
The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the requested Party.
Podatki se ne smejo razkriti nobeni drugi osebi ali subjektu ali organu ali drugemu sodnemu organu brez izrecnega pisnega privoljenja pristojnega organa zaprošene strani.
Consultation and review
Posvetovanje in pregled
If any disagreement arises between the competent authority of San Marino and one or more of the other competent authorities listed in Annex I as to the interpretation or application of this Agreement, they shall endeavour to resolve this by mutual agreement.
Če pride do nesoglasja med pristojnim organom San Marina in enim ali več pristojnimi organi iz Priloge I glede razlage ali uporabe tega sporazuma, si organi prizadevajo rešiti to nesoglasje z medsebojnim sporazumom.
In relation to issues of interpretation the Commission may take part in consultations at the request of any of the competent authorities listed in Annex I.
Na zahtevo katerega koli od pristojnih organov iz Priloge I 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 the 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 tehnično 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 the Agreement are necessary taking into account international developments.
Na osnovi takšne ocene se lahko pogodbenici posvetujeta, da bi preučili, ali so ob upoštevanju mednarodnega dogajanja potrebne spremembe tega sporazuma.
As soon as sufficient experience of the full implementation of this Agreement 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 tega sporazuma, se pogodbenici posvetujeta, da bi preučili, ali so ob upoštevanju mednarodnega dogajanja potrebne spremembe tega sporazuma.
For the purposes of the consultations referred to in paragraphs 1, 2 and 3, the Contracting Parties shall inform each other of possible developments which could impact on the proper functioning of this Agreement.
Za namene posvetovanj iz odstavkov 1, 2 in 3 se pogodbenici med seboj obvestita o možnih dogajanjih, ki bi lahko vplivala na pravilno delovanje tega sporazuma.
Signing, entry into force and termination
Podpis, začetek veljavnosti in odpoved
This Agreement requires ratification or approval by the Contracting Parties in accordance with their own procedures.
Ta sporazum morata pogodbenici ratificirati ali odobriti v skladu z lastnimi postopki.
The Contracting Parties shall notify each other of the completion of these procedures.
Pogodbenici druga drugo uradno obvestita o zaključku teh postopkov.