natgillin/translations-raw huggingface dataset:
which primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:
Izraz ‚Finančno sredstvo‘ zajema vrednostni papir (na primer delnico družbe, lastniški delež ali upravičeni lastniški delež v partnerstvu ali skrbniškem skladu, ki ima razpršeno lastništvo ali s katerim se javno trguje, oziroma menico, obveznico, zadolžnico ali drugo dokazilo o zadolženosti), delež v partnerstvu, blago, posel zamenjave (na primer zamenjavo obrestnih mer, valutno zamenjavo, zamenjavo osnove, določitev najvišje in najnižje obrestne mere, blagovno zamenjavo, kapitalsko zamenjavo, zamenjavo delniških indeksov in podobne dogovore), Zavarovalno pogodbo in Pogodbo rentnega zavarovanja ter vsakršno udeležbo (vključno s standardizirano ali nestandardizirano terminsko pogodbo ali opcijo) v vrednostnem papirju, deležu v partnerstvu, blagu, poslu zamenjave oziroma Zavarovalni pogodbi ali Pogodbi rentnega zavarovanja.
trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading;
Izraz ‚Finančno sredstvo‘ ne vključuje nedolžniškega, neposrednega deleža v nepremičnini.
individual and collective portfolio management; or
Izraz ‚Določena zavarovalna družba‘ pomeni Subjekt, ki je zavarovalna družba (ali holdinška družba zavarovalne družbe) in izda Zavarovalno pogodbo z odkupno vrednostjo ali Pogodbo rentnega zavarovanja oziroma je dolžna opravljati plačila v zvezi z njo.
otherwise investing, administering, or managing Financial Assets or money on behalf of other persons; or
B. Neporočevalska finančna institucija
the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets, if the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, or an Investment Entity described in subparagraph A(6)(a).
Izraz ‚Neporočevalska finančna institucija‘ pomeni Finančno institucijo, ki je:
An Entity is treated as primarily conducting as a business one or more of the activities described in subparagraph A(6)(a), or an Entity's gross income is primarily attributable to investing, reinvesting, or trading in Financial Assets for the purposes of subparagraph A(6)(b), if the Entity's gross income attributable to the relevant activities equals or exceeds 50 % of the Entity's gross income during the shorter of: (i) the three-year period ending on 31 December of the year preceding the year in which the determination is made; or (ii) the period during which the Entity has been in existence.
Državni subjekt, Mednarodna organizacija ali Centralna banka, razen v zvezi s plačilom, ki izhaja iz obveznosti v zvezi z vrsto komercialne finančne dejavnosti, ki jo opravlja Določena zavarovalna družba, Skrbniška institucija ali Depozitna institucija;
The term “Investment Entity” does not include an Entity that is an Active NFE because that Entity meets any of the criteria in subparagraphs D(9)(d) to (g).
Pokojninski sklad z veliko udeležbo, Pokojninski sklad z majhno udeležbo, Pokojninski sklad državnega subjekta, Mednarodne organizacije ali Centralne banke ali Kvalificirani izdajatelj kreditnih kartic;
This paragraph shall be interpreted in a manner consistent with similar language set forth in the definition of “financial institution” in the Financial Action Task Force Recommendations.
kateri koli drug Subjekt, pri katerem obstaja majhno tveganje, da se bo uporabil za izogibanje davku, in ki ima zelo podobne značilnosti kot Subjekti iz pododstavkov B(1)(a) in (b) in je v nacionalnih zakonodajah opredeljen kot Neporočevalska finančna institucija ter je za države članice določen v členu 8(7a) Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja ter se sporoči San Marinu ter za San Marino, se sporoči Evropski komisiji, če status takšnega Subjekta kot Neporočevalske finančne institucije ni v nasprotju s cilji tega sporazuma;
The term “Financial Asset” includes a security (for example, a share of stock in a corporation; partnership or beneficial ownership interest in a widely held or publicly traded partnership or trust; note, bond, debenture, or other evidence of indebtedness), partnership interest, commodity, swap (for example, interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps, and similar agreements), Insurance Contract or Annuity Contract, or any interest (including a futures or forward contract or option) in a security, partnership interest, commodity, swap, Insurance Contract, or Annuity Contract.
Opravičeni kolektivni naložbeni nosilec ali
The term “Financial Asset” does not include a non-debt, direct interest in real property.
skrbniški sklad, če je njegov skrbnik Poročevalska finančna institucija, ki v zvezi z vsemi Računi sklada, o katerih se poroča, sporoča vse zahtevane podatke v skladu z oddelkom I.
The term “Specified Insurance Company” means any Entity that is an insurance company (or the holding company of an insurance company) which issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract.
Izraz ‚Državni subjekt‘ pomeni vlado države članice, San Marina ali druge jurisdikcije, katero koli politično enoto države članice, San Marina ali druge jurisdikcije (kar vključuje, da ne bi bilo dvoma, zvezno državo, pokrajino, okrožje ali občino) ali katero koli agencijo ali javni organ v celotni lasti države članice, San Marina ali druge jurisdikcije oziroma enega ali več navedenih subjektov (pri čemer vsak velja za ‚Državni subjekt‘).
B. Non-Reporting Financial Institution
Ta kategorija vključuje sestavne dele, nadzorovane subjekte in politične enote države članice, San Marina ali druge jurisdikcije.
The term “Non-Reporting Financial Institution” means any Financial Institution which is:
‚Sestavni del‘ države članice, San Marina ali druge jurisdikcije pomeni osebo, organizacijo, agencijo, urad, sklad, javni organ ali kakor koli imenovano drugo telo, ki je organ oblasti države članice, San Marina ali druge jurisdikcije.
a Governmental Entity, International Organisation or Central Bank, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution;
Čisti dobiček organa oblasti se mora pripisati na njegov račun ali druge račune države članice, San Marina ali druge jurisdikcije, pri čemer noben del ne gre v korist katere koli zasebne osebe.
a Broad Participation Retirement Fund; a Narrow Participation Retirement Fund; a Pension Fund of a Governmental Entity, International Organisation or Central Bank; or a Qualified Credit Card Issuer;
Sestavni del ne vključuje posameznika, ki je vladar, uradnik ali upravljavec in nastopa zasebno ali v osebnem svojstvu.
any other Entity that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the Entities described in subparagraphs B(1)(a) and (b), and is defined in domestic law as a Non-Reporting Financial Institution, and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to San Marino and for San Marino, is communicated to the European Commission, provided that the status of such Entity as a Non-Reporting Financial Institution does not frustrate the purposes of this Agreement;
Nadzorovani subjekt pomeni Subjekt, ki je po obliki ločen od države članice, San Marina ali druge jurisdikcije ali je drugače ločen pravni subjekt, če:
an Exempt Collective Investment Vehicle; or
je v celotni lasti in pod nadzorom enega ali več Državnih subjektov, in sicer neposredno ali prek enega ali več nadzorovanih subjektov;
a trust to the extent that the trustee of the trust is a Reporting Financial Institution and reports all information required to be reported pursuant to Section I with respect to all Reportable Accounts of the trust.
se njegov čisti dobiček pripiše na njegov račun ali račune enega ali več Državnih subjektov, pri čemer noben del njegovega dohodka ne gre v korist katere koli zasebne osebe, in
The term “Governmental Entity” means the government of a Member State, San Marino or other jurisdiction, any political subdivision of a Member State, San Marino or other jurisdiction (which, for the avoidance of doubt, includes a state, province, county, or municipality), or any wholly owned agency or instrumentality of a Member State, San Marino or other jurisdiction or of any one or more of the foregoing (each, a “Governmental Entity”).
se premoženje Subjekta ob prenehanju prenese na enega ali več Državnih subjektov.
This category is comprised of the integral parts, controlled entities, and political subdivisions of a Member State, San Marino or other jurisdiction.
Dohodek ne gre v korist zasebnih oseb, če so take osebe predvideni upravičenci vladnega programa in se dejavnosti programa izvajajo za širšo javnost v zvezi s splošno blaginjo ali se nanašajo na izvajanje posameznih nalog države.
An “integral part” of a Member State, San Marino or other jurisdiction means any person, organisation, agency, bureau, fund, instrumentality, or other body, however designated, that constitutes a governing authority of a Member State, San Marino or other jurisdiction.
Ne glede na to pa se šteje, da gre dohodek v korist zasebnih oseb, če je dosežen prek Državnega subjekta, ki se uporablja za opravljanje komercialne dejavnosti, kot je komercialna bančna dejavnost, s katero se zagotavljajo finančne storitve zasebnim osebam.
The net earnings of the governing authority must be credited to its own account or to other accounts of the Member State, San Marino or other jurisdiction, with no portion inuring to the benefit of any private person.
Izraz ‚Mednarodna organizacija‘ pomeni katero koli mednarodno organizacijo oziroma agencijo ali javni organ v njeni celotni lasti.
An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity.
Ta kategorija vključuje katero koli medvladno organizacijo (vključno z nadnacionalno organizacijo), (i) ki jo sestavljajo predvsem vlade, (ii) ki ima z državo članico, San Marinom ali drugo jurisdikcijo veljaven sporazum o sedežu ali zelo podoben sporazum in (iii) katere dohodek ne gre v korist zasebnih oseb.
A controlled entity means an Entity which is separate in form from the Member State, San Marino or other jurisdiction or which otherwise constitutes a separate juridical entity, provided that:
Izraz ‚Centralna banka‘ pomeni institucijo, ki je po pravu ali odobritvi države glavni organ, ki ni vlada same države članice, San Marina ali druge jurisdikcije in izdaja instrumente z namenom, da krožijo kot valuta.
the Entity is wholly owned and controlled by one or more Governmental Entities directly or through one or more controlled entities;
Takšna institucija lahko vključuje javni organ, ki je ločen od vlade države članice, San Marina ali druge jurisdikcije ne glede na to, ali je v celotni ali delni lasti države članice, San Marina ali druge jurisdikcije.
the Entity's net earnings are credited to its own account or to the accounts of one or more Governmental Entities, with no portion of its income inuring to the benefit of any private person; and
Izraz ‚Pokojninski sklad z veliko udeležbo‘ pomeni sklad, ustanovljen za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti ali katere koli kombinacije teh upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
the Entity's assets vest in one or more Governmental Entities upon dissolution.
sklad nima niti enega upravičenca s pravico do več kot 5 % sredstev sklada;
Income does not inure to the benefit of private persons if such persons are the intended beneficiaries of a governmental programme, and the programme activities are performed for the general public with respect to the common welfare or relate to the administration of some phase of government.
za sklad veljajo državni predpisi, letno pa sporoča podatke davčnim organom, in
Notwithstanding the foregoing, however, income is considered to inure to the benefit of private persons if the income is derived from the use of a Governmental Entity to conduct a commercial business, such as a commercial banking business, that provides financial services to private persons.
sklad izpolnjuje vsaj eno od naslednjih zahtev:
The term “International Organisation” means any international organisation or wholly owned agency or instrumentality thereof.
sklad je na splošno oproščen plačila davka od dohodka iz naložb oziroma je obdavčitev takšnega dohodka odložena ali pa je takšen dohodek obdavčen po nižji stopnji, ker ima status pokojninskega načrta;
This category includes any intergovernmental organisation (including a supranational organisation) (i) that is comprised primarily of governments; (ii) that has in effect a headquarters or substantially similar agreement with the Member State, San Marino or the other jurisdiction; and (iii) the income of which does not inure to the benefit of private persons.
sklad prejema vsaj 50 % vseh svojih prispevkov (razen prenosov sredstev iz drugih načrtov iz pododstavkov B(5) do (7) ali s pokojninskih računov iz pododstavka C(17)(a)) od delodajalcev financerjev;
The term “Central Bank” means an institution that is by law or government sanction the principal authority, other than the government of the Member State, San Marino or the other jurisdiction itself, issuing instruments intended to circulate as currency.
izplačila ali dvigi iz sklada so dopustni le ob določenih dogodkih v zvezi z upokojitvijo, invalidnostjo ali smrtjo (razen izplačil, prenesenih na druge pokojninske sklade iz pododstavkov B(5) do (7) ali pokojninske račune iz pododstavka C(17)(a)) ali pa velja sistem malusov za izplačila ali dvige, opravljene pred takšnimi dogodki, ali
Such an institution may include an instrumentality that is separate from the government of the Member State, San Marino or the other jurisdiction, whether or not owned in whole or in part by the Member State, San Marino or the other jurisdiction.
prispevki (razen določenih dopustnih dopolnilnih prispevkov) zaposlenih v sklad so omejeni glede na zasluženi dohodek zaposlenega ali ob upoštevanju pravil iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut letno ne smejo presegati 50000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali San Marina.
The term “Broad Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits, or any combination thereof, to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that the fund:
Izraz ‚Pokojninski sklad z majhno udeležbo‘ pomeni sklad, ustanovljen za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
does not have a single beneficiary with a right to more than 5 % of the fund's assets;
ima sklad manj kot 50 udeležencev;
is subject to government regulation and provides information reporting to the tax authorities; and
sklad financira en ali več delodajalcev, ki niso Investicijski subjekti ali Pasivni nefinančni subjekti;
satisfies at least one of the following requirements:
prispevki zaposlenih in delodajalcev v sklad (razen prenosov sredstev s pokojninskih računov iz pododstavka C(17)(a)) so omejeni glede na zasluženi dohodek oziroma nadomestila zaposlenega;
the fund is generally exempt from tax on investment income, or taxation of such income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan;
udeleženci, ki niso rezidenti jurisdikcije (države članice ali San Marina), v kateri je sklad ustanovljen, niso upravičeni do več kot 20 % sredstev sklada, in
the fund receives at least 50 % of its total contributions (other than transfers of assets from other plans described in subparagraphs B(5) to (7) or from retirement and pension accounts described in subparagraph C(17)(a)) from the sponsoring employers;
za sklad veljajo državni predpisi, letno pa sklad sporoča podatke davčnim organom.
distributions or withdrawals from the fund are allowed only upon the occurrence of specified events related to retirement, disability, or death (except rollover distributions to other retirement funds described in subparagraphs B(5) to (7) or retirement and pension accounts described in subparagraph C(17)(a)), or penalties apply to distributions or withdrawals made before such specified events; or
Izraz ‚Pokojninski sklad Državnega subjekta, Mednarodne organizacije ali Centralne banke‘ pomeni sklad, ki ga ustanovi Državni subjekt, Mednarodna organizacija ali Centralna banka za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem ali udeležencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) ali ki niso sedanji ali nekdanji zaposleni, če se prejemki takim upravičencem ali udeležencem zagotovijo zaradi osebnih storitev, opravljenih za Državni subjekt, Mednarodno organizacijo ali Centralno banko.
contributions (other than certain permitted make-up contributions) by employees to the fund are limited by reference to earned income of the employee or may not exceed annually, an amount denominated in the domestic currency of each Member State or San Marino and corresponding to USD 50000, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
Izraz ‚Kvalificirani izdajatelj kreditnih kartic‘ pomeni Finančno institucijo, ki izpolnjuje naslednje zahteve:
the fund has fewer than 50 participants;
Izraz ‚Oproščeni kolektivni naložbeni nosilec‘ pomeni Investicijski subjekt, ki je s predpisi urejen kot kolektivni naložbeni nosilec, če imajo ali hranijo vse deleže v njem posamezniki ali Subjekti, ki niso Osebe, o katerih se poroča, razen Pasivnih nefinančnih subjektov z Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
the fund is sponsored by one or more employers that are not Investment Entities or Passive NFEs;
Za Investicijski subjekt, ki je s predpisi urejen kot kolektivni naložbeni nosilec, ne more veljati, da ni Oproščeni kolektivni naložbeni nosilec v skladu s pododstavkom B(9) zgolj zato, ker je kolektivni naložbeni nosilec izdal prinosniške delnice v fizični obliki, če:
the employee and employer contributions to the fund (other than transfers of assets from retirement and pension accounts described in subparagraph C(17)(a)) are limited by reference to earned income and compensation of the employee, respectively;
kolektivni naložbeni nosilec ni izdal in ne izda prinosniških delnic v fizični obliki po 31. decembru 2015;
participants that are not residents of the jurisdiction (being a Member State or San Marino) in which the fund is established are not entitled to more than 20 % of the fund's assets; and
kolektivni naložbeni nosilec prekliče vse takšne delnice po vrnitvi;
the fund is subject to government regulation and provides information reporting to the tax authorities.
kolektivni naložbeni nosilec izvaja postopke dolžne skrbnosti iz oddelkov II do VII in sporoča vse zahtevane podatke v zvezi s takšnimi delnicami, kadar se te predložijo v odkup ali drugo izplačilo, in
The term “Pension Fund of a Governmental Entity, International Organisation or Central Bank” means a fund established by a Governmental Entity, International Organisation or Central Bank to provide retirement, disability, or death benefits to beneficiaries or participants who are current or former employees (or persons designated by such employees), or who are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the Governmental Entity, International Organisation or Central Bank.
kolektivni naložbeni nosilec izvaja politike in postopke, s katerimi zagotovi, da se takšne delnice čim prej, v vsakem primeru pa pred 1. januarjem 2018, odkupijo ali imobilizirajo.
The term “Qualified Credit Card Issuer” means a Financial Institution satisfying the following requirements:
C. Finančni račun
the Financial Institution is a Financial Institution solely because it is an issuer of credit cards that accepts deposits only when a customer makes a payment in excess of a balance due with respect to the card and the overpayment is not immediately returned to the customer; and
Izraz ‚Finančni račun‘ pomeni račun, ki ga vodi Finančna institucija, vključuje pa Depozitni račun, Skrbniški račun in:
beginning on or before 1 January 2016, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of an amount denominated in the domestic currency of each Member State or San Marino and corresponding to USD 50000, or to ensure that any customer overpayment in excess of that amount, is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
v primeru Investicijskega subjekta kakršen koli lastniški ali dolžniški delež v Finančni instituciji.
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.
Ne glede na navedeno izraz ‚Finančni račun‘ ne vključuje nobenega lastniškega ali dolžniškega deleža v Subjektu, ki je investicijski subjekt izključno zato, ker (i) stranki svetuje glede naložb in deluje zanjo ali (ii) zanjo upravlja portfelje in deluje zanjo pri vlaganju, upravljanju ali vodenju Finančnih sredstev, deponiranih v imenu stranke pri Finančni instituciji, ki ni takšen Subjekt;
The term “Exempt Collective Investment Vehicle” means an Investment Entity that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle are held by or through individuals or Entities that are not Reportable Persons, except a Passive NFE with Controlling Persons who are Reportable Persons.
v primeru Finančne institucije, ki ni opisana v pododstavku C(1)(a), kakršen koli lastniški ali dolžniški delež v Finančni instituciji, če je bila vrsta deležev uvedena zaradi izognitve poročanju v skladu z oddelkom I, in
An Investment Entity that is regulated as a collective investment vehicle does not fail to qualify under subparagraph B(9) as an Exempt Collective Investment Vehicle, solely because the collective investment vehicle has issued physical shares in bearer form, provided that:
katero koli Zavarovalno pogodbo z odkupno vrednostjo in Pogodbo rentnega zavarovanja, ki jo izda ali izvršuje Finančna institucija, razen neprenosljive takojšnje vseživljenjske rente, nevezane na naložbe, ki se izda posamezniku in v denarju izraža pokojninski ali invalidski prejemek, zagotovljen na podlagi Izključenega računa.
the collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after 31 December 2015;
Izraz ‚Finančni račun‘ ne zajema Izključenih računov.
the collective investment vehicle retires all such shares upon surrender;
Izraz ‚Depozitni račun‘ vključuje vsak poslovni, čekovni, varčevalni, vezani ali varčevalni pokojninski račun ali račun, ki se izkaže s potrdilom o vlogi, varčevalnim pokojninskim potrdilom, naložbenim potrdilom, potrdilom o zadolženosti ali drugim podobnim instrumentom, ki ga vodi Finančna institucija pri običajnem bančnem ali podobnem poslovanju.