natgillin/translations-raw huggingface dataset:
“Reportable Account” means a Member State Reportable Account or a Swiss Reportable Account, as the context requires, provided it has been identified as such pursuant to due diligence procedures, consistent with Annexes I and II, in place in that Member State or Switzerland.
‚Račun, o katerem se poroča‘ odvisno od vsebine pomeni Račun države članice, o katerem se poroča, ali Račun Švice, o katerem se poroča, če je bil kot tak opredeljen v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, ki so vzpostavljeni v navedeni državi članici ali Švici;
“Member State Reportable Account” means a Financial Account that is maintained by a Swiss Reporting Financial Institution and held by one or more Member State Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Member State Reportable Person.
‚Račun države članice, o katerem se poroča‘ pomeni Finančni račun, ki ga vodi Poročevalska finančna institucija Švice in je v lasti vsaj ene osebe države članice, ki je Oseba, o kateri se poroča, ali Pasivnega nefinančnega subjekta z vsaj eno Obvladujočo osebo, ki je Oseba države članice, o kateri se poroča;
“Swiss Reportable Account” means a Financial Account that is maintained by a Member State Reporting Financial Institution and held by one or more Swiss Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Swiss Reportable Person.
‚Račun Švice, o katerem se poroča‘ pomeni Finančni račun, ki ga vodi Poročevalska finančna institucija države članice in je v lasti vsaj ene Osebe Švice, ki je Oseba, o kateri se poroča, ali Pasivnega nefinančnega subjekta z vsaj eno Obvladujočo osebo, ki je Oseba Švice, o kateri se poroča;
“Member State Person” means an individual or Entity that is identified by a Swiss Reporting Financial Institution as resident in a Member State pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of a Member State.
‚Oseba države članice‘ pomeni posameznika ali Subjekt, ki ga Poročevalska finančna institucija Švice opredeli za rezidenta države članice v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, oziroma zapuščino pokojnika, ki je bil rezident države članice;
“Swiss Person” means an individual or Entity that is identified by a Member State Reporting Financial Institution as resident in Switzerland pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of Switzerland.
‚Oseba Švice‘ pomeni posameznika ali Subjekt, ki ga Poročevalska finančna institucija države članice opredeli za rezidenta Švice v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, oziroma zapuščino pokojnika, ki je bil rezident Švice.
Any capitalised term not otherwise defined in this Agreement will have the meaning that it has at that time, (i) for Member States, under Council Directive 2011/16/EU on administrative cooperation in the field of taxation [2] or, where applicable, the domestic law of the Member State applying the Agreement, and (ii) for Switzerland, under its domestic law, such meaning being consistent with the meaning set forth in Annexes I and II.Any term not otherwise defined in this Agreement or in Annexes I or II will, unless the context otherwise requires or the Competent Authority of a Member State and the Competent Authority of Switzerland agree to a common meaning as provided for in Article 7 (as permitted by domestic law), have the meaning that it has at that time under the law of the jurisdiction concerned applying this Agreement, (i) for Member States, under Council Directive 2011/16/EU on administrative cooperation in the field of taxation or, where applicable, the domestic law of the Member State concerned, and (ii) for Switzerland, under its domestic law, any meaning under the applicable tax laws of the jurisdiction concerned (being a Member State or Switzerland) prevailing over a meaning given to the term under other laws of that jurisdiction.
Vsak izraz z veliko začetnico, ki ni drugače opredeljen v tem sporazumu, ima tak pomen, kot ga ima (i) za države članice na podlagi Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja [2] ali, kjer je primerno, nacionalne zakonodaje države članice, ki uporablja Sporazum, in (ii) za Švico na podlagi njene nacionalne zakonodaje, tak pomen pa je skladen s pomenom iz prilog I in II.Vsak izraz, ki ni drugače opredeljen v tem sporazumu, Prilogi I ali Prilogi II, ima, razen če iz vsebine izhaja drugače oziroma se Pristojna organa države članice in Švice dogovorita o skupnem pomenu v skladu s členom 7 (kot to dovoljuje nacionalna zakonodaja), tak pomen, kot ga ima v tistem trenutku vzakonodaji zadevne jurisdikcije, ki uporablja ta sporazum, (i) za države članice v Direktivi Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja ali, kjer je primerno, nacionalni zakonodaji zadevne države članice in (ii) za Švico v njeni nacionalni zakonodaji, pomen, kot ga ima v veljavni davčni zakonodaji zadevne jurisdikcije (države članice ali Švice), ki prevlada nad pomenom, ki se izrazu dodeli v drugih pravnih aktih navedene jurisdikcije.
Automatic Exchange of Information with Respect to Reportable Accounts
Avtomatična izmenjava podatkov v zvezi z Računi, o katerih se poroča
Pursuant to the provisions of this Article and subject to the applicable reporting and due diligence rules consistent with Annexes I and II, which shall form an integral part of this Agreement, the Competent Authority of Switzerland will annually exchange with each of the Member States' Competent Authorities and each of the Member States' Competent Authorities will annually exchange with the Competent Authority of Switzerland on an automatic basis the information obtained pursuant to such rules and specified in paragraph 2.
Pristojni organ Švice in Pristojni organ posamezne države članice ter Pristojni organ posamezne države članice in Pristojni organ Švice si v skladu z določbami tega člena in na podlagi veljavnih pravil o poročanju in dolžni skrbnosti v skladu s prilogama I in II, ki sta sestavni del tega sporazuma, vsako leto avtomatično izmenjata podatke, pridobljene v skladu s takimi pravili, ki so določeni v odstavku 2.
The information to be exchanged is, in the case of a Member State with respect to each Swiss Reportable Account, and in the case of Switzerland with respect to each Member State Reportable Account:
Podatki, ki se izmenjajo v primeru države članice glede posameznega Računa Švice, o katerem se poroča, in v primeru Švice glede posameznega Računa države članice, o katerem se poroča, so:
the name, address, TIN and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of due diligence procedures consistent with Annexes I and II, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN of the Entity and the name, address, TIN and date and place of birth of each Reportable Person;
ime, naslov, identifikacijska številka davkoplačevalca (v nadaljnjem besedilu: IŠD) ter datum in kraj rojstva (v primeru posameznikov) vsake Osebe, o kateri se poroča in ki je Imetnik računa, v primeru Subjekta, ki je Imetnik računa in za katerega se po uporabi postopkov dolžne skrbnosti iz prilog I in II ugotovi, da ima eno ali več Obvladujočih oseb, ki so Osebe, o katerih se poroča, pa ime, naslov in IŠD Subjekta ter ime, naslov, IŠD ter datum in kraj rojstva vsake Osebe, o kateri se poroča;
the account number (or functional equivalent in the absence of an account number);
številka računa (ali ustrezna oznaka, če ni številke računa);
the name and identifying number (if any) of the Reporting Financial Institution;
ime in morebitna identifikacijska številka Poročevalske finančne institucije;
the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account;
stanje na računu ali vrednost računa (vključno z Odkupno vrednostjo ali vrednostjo ob odstopu v primeru Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja) ob koncu zadevnega koledarskega leta ali drugega ustreznega poročevalskega obdobja ali, če je bil račun zaprt med takim letom ali obdobjem, neposredno pred zaprtjem računa;
in the case of any Custodial Account:
v primeru kakršnega koli Skrbniškega računa:
the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and
skupni bruto znesek obresti, skupni bruto znesek dividend in skupni bruto znesek drugih dohodkov, ustvarjenih v zvezi s sredstvi na računu, ki se v vsakem od primerov vplačajo ali pripišejo na račun (ali v zvezi z računom) med koledarskim letom ali drugim ustreznim poročevalskim obdobjem, in
the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;
skupni bruto iztržek od prodaje ali odkupa Finančnih sredstev, ki se vplača ali pripiše na račun med koledarskim letom ali drugim ustreznim poročevalskim obdobjem, v zvezi s katerim je Poročevalska finančna institucija delovala kot skrbnik, borzni posrednik, pooblaščenec ali kako drugače kot zastopnik Imetnika računa;
in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and
v primeru katerega koli Depozitnega računa skupni bruto znesek obresti, vplačanih ali pripisanih na račun med koledarskim letom ali drugim ustreznim poročevalskim obdobjem, in
in the case of any account not described in subparagraph 2(e) or (f), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.
v primeru računov, ki niso opisani v pododstavku 2(e) ali (f), skupni bruto znesek, plačan ali pripisan Imetniku računa v zvezi z računom med koledarskim letom ali drugim ustreznim poročevalskim obdobjem, v zvezi s katerim je Poročevalska finančna institucija dolžnik, vključno s skupnim zneskom vseh plačil v zvezi z odkupom, opravljenih Imetniku računa med koledarskim letom ali drugim ustreznim poročevalskim obdobjem.
Time and Manner of Automatic Exchange of Information
Čas in način avtomatične izmenjave podatkov
For the purposes of the exchange of information in Article 2, the amount and characterisation of payments made with respect to a Reportable Account may be determined in accordance with the principles of the tax laws of the jurisdiction (being a Member State or Switzerland) exchanging the information.
Znesek in kategorizacija plačil, opravljenih v zvezi z Računom, o katerem se poroča, se zaradi izmenjave podatkov iz člena 2 lahko določita v skladu z davčno zakonodajo jurisdikcije (države članice ali Švice), ki izmenjuje podatke.
For the purposes of the exchange of information in Article 2, the information exchanged shall identify the currency in which each relevant amount is denominated.
V podatkih, ki se izmenjujejo, mora biti zaradi izmenjave podatkov iz člena 2 navedena valuta, v kateri je izražen zadevni znesek.
With respect to paragraph 2 of Article 2, information is to be exchanged with respect to the first year as from the entry into force of the Amending Protocol signed on 27 May 2015 and all subsequent years and will be exchanged within nine months after the end of the calendar year to which the information relates.
Kar zadeva člen 2(2), se izmenjajo podatki za prvo leto, ki se začne z začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, in za vsa naslednja leta, izmenjajo pa se v devetih mesecih po koncu koledarskega leta, na katerega se podatki nanašajo.
The Competent Authorities will automatically exchange the information described in Article 2 in a common reporting standard schema in Extensible Markup Language.
Pristojni organi bodo podatke iz člena 2 avtomatično izmenjali v shemi skupnega standarda poročanja v razširljivem označevalnem jeziku.
The Competent Authorities will agree on one or more methods for data transmission including encryption standards.
Pristojni organi se bodo dogovorili o vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
Cooperation on Compliance and Enforcement
Sodelovanje pri vzpostavljanju skladnosti in izvrševanju
The Competent Authority of a Member State will notify the Competent Authority of Switzerland and the Competent Authority of Switzerland will notify the Competent Authority of a Member State when the first-mentioned (notifying) Competent Authority has reason to believe that an error may have led to incorrect or incomplete information reporting under Article 2 or there is non-compliance by a Reporting Financial Institution with the applicable reporting requirements and due diligence procedures consistent with Annexes I and II.
Pristojni organ države članice bo obvestil Pristojni organ Švice in Pristojni organ Švice bo obvestil Pristojni organ države članice, če najprej navedeni pristojni organ (ki obvešča) upravičeno domneva, da so se zaradi napake sporočili nepravilni ali nepopolni podatki na podlagi člena 2, ali pa Finančna institucija, ki poroča, ni v skladu z veljavnimi zahtevami za poročanje in postopki dolžne skrbnosti v skladu s prilogama I in II.
The notified Competent Authority will take all appropriate measures available under its domestic law to address the errors or non-compliance described in the notice.
Obveščeni Pristojni organ bo sprejel vse ustrezne ukrepe, ki so na voljo v skladu z njegovo nacionalno zakonodajo, da odpravi napake ali neskladnosti, opisane v obvestilu.
Exchange of Information upon Request
Izmenjava podatkov na zaprosilo
Notwithstanding the provisions of Article 2 and of any other agreement providing for information exchange upon request between Switzerland and any Member State, the Competent Authority of Switzerland and the Competent Authority of any Member State shall exchange upon request such information as is foreseeably relevant for carrying out this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of Switzerland and the Member States, or of their political subdivisions or local authorities, in so far as the taxation under such domestic laws is not contrary to an applicable double taxation agreement between Switzerland and the Member State concerned.
Ne glede na določbe člena 2 in vseh drugih sporazumov, ki zagotavljajo izmenjavo podatkov na zaprosilo med Švico in državo članico, lahko pristojni organ Švice in pristojni organ države članice na zaprosilo izmenjajo tiste podatke, ki so predvidoma pomembni za izvajanje tega sporazuma ali za izvajanje ali uveljavljanje nacionalne zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu Švice in držav članic, njihovih političnih enot ali lokalnih organov, če obdavčenje na podlagi take nacionalne zakonodaje ni v nasprotju z veljavnim sporazumom o izogibanju dvojnemu obdavčevanju med Švico in zadevno državno članico.
In no case shall the provisions of paragraph 1 of this Article and of Article 6 be construed so as to impose on Switzerland or on a Member State the obligation:
Določbe odstavka 1 tega člena in člena 6 se v nobenem primeru ne razlagajo, kakor da Švici ali državi članici nalagajo obveznost:
to carry out administrative measures at variance with the laws and administrative practice of Switzerland or that Member State, respectively;
da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso Švice oziroma države članice;
to supply information which is not obtainable under the laws or in the normal course of the administration of Switzerland or that Member State, respectively;
da predloži podatke, ki jih ni mogoče dobiti na podlagi zakonodaje ali po običajni upravni poti Švice oziroma navedene države članice;
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).
da predloži podatke, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali podatke, katerih razkritje bi bilo v nasprotju z javnim redom.
If information is requested by a Member State or by Switzerland acting as the requesting jurisdiction in accordance with this Article, Switzerland or the Member State acting as the requested jurisdiction shall use its information gathering measures to obtain the requested information, even though that requested jurisdiction may not need such information for its own tax purposes.
Če v skladu s tem členom za podatke zaprosi država članica ali Švica, ki ravna kot jurisdikcija, ki je poslala zaprosilo, Švica ali država članica, ki ravna kot jurisdikcija, ki zaprosilo prejme, sprejme ukrepe za pridobitev zaprošenih podatkov, tudi če jih navedena jurisdikcija, ki zaprosilo prejme, morda ne potrebuje za svoje davčne namene.
The obligation contained in the preceding sentence is subject to the limitations of paragraph 2 but in no case shall such limitations be construed to permit the requested jurisdiction to decline to supply information solely because it has no domestic interest in such information.
Za obveznost iz prejšnjega stavka veljajo omejitve iz odstavka 2, vendar se v nobenem primeru te omejitve ne razlagajo tako, kot da lahko jurisdikcija, ki zaprosilo prejme, zavrne predložitev podatkov le zato, ker sama zanje nima interesa.
In no case shall the provisions of paragraph 2 be construed to permit Switzerland or a Member State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
V nobenem primeru se določbe odstavka 2 ne razlagajo, kot da je v skladu z njimi dovoljeno, da Švica ali država članica zavrne posredovanje podatkov le zato, ker ima te podatke banka, druga finančna institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali ker zadevajo lastniško udeležbo osebe.
The Competent Authorities will agree on the standard forms to be used as well as on one or more methods for data transmission including encryption standards.
Pristojni organi se bodo dogovorili o standardnih obrazcih, ki se bodo uporabljali, in vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
Confidentiality and protection of personal data
Zaupnost in varstvo osebnih podatkov
Any information obtained by a jurisdiction (being a Member State or Switzerland) under this Agreement shall be treated as confidential and protected in the same manner as information obtained under the domestic law of that jurisdiction and, to the extent necessary for the protection of personal data, in accordance with the applicable domestic law, and safeguards which may be specified by the jurisdiction supplying the information as required under its domestic law.
Vsi podatki, ki jih jurisdikcija (država članica ali Švica) pridobi na podlagi tega sporazuma, se obravnavajo kot zaupni in varujejo enako kakor podatki, pridobljeni na podlagi nacionalne zakonodaje navedene jurisdikcije, in v obsegu, ki zagotavlja potrebno varstvo osebnih podatkov v skladu z veljavno nacionalno zakonodajo in zaščitnimi ukrepi, ki jih lahko jurisdikcija, ki pošilja podatke, določi v skladu s svojo nacionalno zakonodajo.
Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) concerned with the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes of that jurisdiction (being a Member State or Switzerland), or the oversight of these.
Taki podatki se vsekakor razkrijejo le osebam ali organom (vključno s sodišči in upravnimi ali nadzornimi organi), ki sodelujejo pri odmeri, pobiranju ali izterjavi davkov, izvrševanju, pregonu, odločanju o pritožbah ali nadzoru v zvezi z davki navedene jurisdikcije (države članice ali Švice).
Only the persons or authorities mentioned above may use the information and then only for purposes spelled out in the preceding sentence.
Zadevne podatke lahko uporabljajo le navedene osebe ali organi, ki jih lahko uporabljajo le v namene iz prejšnjega stavka.
They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes.
Ne glede na določbe odstavka 1 pa smejo podatke razkriti v javnem sodnem postopku ali sodnih odločbah v zvezi s takimi davki.
Notwithstanding the provisions of the preceding paragraphs, information received by a jurisdiction (being a Member State or Switzerland) may be used for other purposes when such information may so be used under the laws of the supplying jurisdiction (being, respectively, Switzerland or a Member State) and the Competent Authority of that jurisdiction authorises such use.
Ne glede na določbe prejšnjih odstavkov se podatki, ki jih prejme jurisdikcija (država članica ali Švica), lahko uporabijo za druge namene, kadar se za take namene lahko uporabijo po zakonodaji jurisdikcije, ki je podatke predložila (Švice oziroma države članice), njen pristojni organ pa tako uporabo dovoli.
Information provided by a jurisdiction (being a Member State or Switzerland) to another jurisdiction (being, respectively, Switzerland or a Member State) may be transmitted by the latter to a third jurisdiction (being another Member State), subject to prior authorisation by the Competent Authority of the first-mentioned jurisdiction, from which the information originated.
Podatke, ki jih jurisdikcija (država članica ali Švica) zagotovi drugi jurisdikciji (Švici oziroma državi članici), lahko slednja s predhodnim dovoljenjem pristojnega organa prve jurisdikcije, od katere podatki izvirajo, pošlje tretji jurisdikciji (drugi državi članici).
Information provided by one Member State to another Member State under its applicable law implementing Council Directive 2011/16/EU on administrative cooperation in the field of taxation may be transmitted to Switzerland subject to prior authorisation by the Competent Authority of the Member State from which the information originated.
Podatki, ki jih ena država članica zagotovi drugi državi članici na podlagi svoje veljavne zakonodaje, s katero se izvaja Direktiva Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja, se lahko s predhodnim dovoljenjem pristojnega organa države članice, od katere podatki izvirajo, pošljejo Švici.
Each Competent Authority of a Member State or Switzerland will immediately notify the other Competent Authority, i.e. that of Switzerland or that Member State, respectively, regarding any breach of confidentiality, failure of safeguards and any sanctions and remedial actions consequently imposed.
Vsak pristojni organ države članice ali Švice takoj obvesti drugi pristojni organ, tj. Švice oziroma navedene države članice, o kršitvi zaupnosti, neučinkovitosti zaščitnih ukrepov ter vseh sankcijah in popravnih ukrepih, ki so bili zato uvedeni.
Consultations and suspension of the Agreement
Posvetovanja in začasna prekinitev Sporazuma