natgillin/translations-raw huggingface dataset:
If any difficulties in the implementation or interpretation of this Agreement arise, any of the Competent Authorities of Switzerland or a Member State may request consultations between the Competent Authority of Switzerland and one or more of the Competent Authorities of Member States to develop appropriate measures to ensure that this Agreement is fulfilled.
Če se pojavijo kakšne težave pri izvajanju ali razlagi tega sporazuma, lahko pristojni organi Švice ali države članice zahtevajo posvetovanja med pristojnim organom Švice in vsaj enim pristojnim organom držav članic, da se razvijejo ustrezni ukrepi za zagotavljanje izpolnjevanja tega sporazuma.
Those Competent Authorities shall immediately notify the European Commission and the Competent Authorities of the other Member States of the results of their consultations.
Ti pristojni organi o rezultatih posvetovanj nemudoma obvestijo Evropsko komisijo in pristojne organe drugih držav članic.
In relation to issues of interpretation, the European Commission may take part in consultations at the request of any of the Competent Authorities.
Na zahtevo katerega koli od pristojnih organov lahko pri posvetovanjih v zvezi z razlago sodeluje Evropska komisija.
If the consultation relates to significant non-compliance with the provisions of this Agreement, and the procedure described in paragraph 1 does not provide for an adequate settlement, the Competent Authority of a Member State or Switzerland may suspend the exchange of information under this Agreement towards, respectively, Switzerland or a specific Member State, by giving notice in writing to the other Competent Authority concerned.
Če se posvetovanje nanaša na večjo neskladnost z določbami tega sporazuma in s postopkom iz odstavka 1 ni mogoče doseči ustreznega dogovora, lahko pristojni organ države članice ali Švice začasno prekine izmenjavo podatkov na podlagi tega sporazuma s Švico oziroma določeno državo članico, in sicer s pisnim obvestilom, ki ga pošlje drugemu zadevnemu pristojnemu organu.
Such suspension will have immediate effect.
Takšna začasna prekinitev ima takojšni učinek.
For the purposes of this paragraph, significant non-compliance includes, but is not limited to, non-compliance with the confidentiality and data safeguard provisions of this Agreement, a failure by the Competent Authority of a Member State or Switzerland to provide timely or adequate information as required under this Agreement or defining the status of Entities or accounts as Non-Reporting Financial Institutions and Excluded Accounts in a manner that frustrates the purposes of this Agreement.
Za namene tega odstavka večja neskladnost vključuje, vendar ni omejena na: neskladnost z določbami o zaupnosti in varovanju podatkov iz tega sporazuma, neskladnost pristojnega organa države članice ali Švice z zahtevami iz tega sporazuma glede pravočasnega posredovanja podatkov ali posredovanja ustreznih podatkov oziroma opredelitev statusa Subjektov ali računov kot Neporočevalskih finančnih institucij in Izključenih računov na način, ki je v nasprotju s tem sporazumom.
The Contracting Parties shall consult each other on each occasion when an important change is adopted at OECD level to any of the elements of the Global Standard or — if deemed necessary by the Contracting Parties — in order to improve the technical functioning of this Agreement or to assess and reflect other international developments.
Pogodbenici se posvetujeta vedno, kadar se na ravni OECD sprejme pomembna sprememba katerega od elementov svetovnega standarda ali, če je po mnenju pogodbenic to potrebno, da se izboljša tehnično delovanje tega sporazuma ali ocenijo in vključijo drugi dogodki na mednarodni ravni.
The consultations shall be held within one month of a request by either Contracting Party, or as soon as possible in urgent cases.
Posvetovanja se izvedejo v enem mesecu od datuma, na katerega je pogodbenica podala zahtevo, v nujnih primerih pa kakor hitro je mogoče.
On the basis of such a contact, the Contracting Parties may consult each other in order to examine whether changes to this Agreement are necessary.
Pogodbenici se na podlagi take pogodbe lahko posvetujeta in proučita, ali so potrebne spremembe tega sporazuma.
For the purposes of the consultations referred to in paragraphs 1 and 2, 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 in 2 vsaka pogodbenica drugo pogodbenico obvesti o možnih dogodkih, ki bi lahko vplivali na pravilno delovanje tega sporazuma.
This shall also include any relevant agreement between one of the Contracting Parties and a third State.
To vključuje tudi vse ustrezne sporazume med eno od pogodbenic in tretjo državo.
Following the consultations, this Agreement may be amended by means of a protocol or a new agreement between the Contracting Parties.
Po posvetovanjih se lahko ta sporazum spremeni s protokolom ali novim sporazumom med pogodbenicama.
Where a Contracting Party has implemented a change, adopted by the OECD, to the Global Standard, and wishes to make a corresponding change to Annexes I and/or II to this Agreement, it shall notify the other Contracting Party thereof.
Kadar pogodbenica začne izvajati spremembo svetovnega standarda, ki jo je sprejela OECD, in želi ustrezno spremeniti Prilogo I in/ali Prilogo II tega sporazuma, o tem obvesti drugo pogodbenico.
A consultation procedure between the Contracting Parties shall take place within one month from the notification.
Postopek posvetovanja med pogodbenicama se izvede v enem mesecu od obvestila.
Notwithstanding paragraph 4, where the Contracting Parties reach a consensus within this consultation procedure on the change that should be made to Annexes I and/or II to this Agreement, and for the period of time necessary for implementation of the change by a formal amendment of this Agreement, the Contracting Party that requested the change may provisionally apply the revised version of Annexes I and/or II to this Agreement, as endorsed by the consultation procedure, as of the first day of January of the year following the conclusion of the aforementioned procedure.
Ne glede na odstavek 4, kadar se pogodbenici v okviru tega postopka posvetovanja dogovorita glede spremembe, ki bi jo bilo treba uvesti v Prilogo I in/ali Prilogo II, lahko pogodbenica, ki je spremembo zahtevala, v obdobju, potrebnem za izvedbo spremembe z uradno spremembo Sporazuma, od prvega januarja leta, ki sledi sklenitvi navedenega postopka, začasno uporablja spremenjeno različico Priloge I in/ali Priloge II k temu sporazumu, kot je bila potrjena v postopku posvetovanja.
A Contracting Party is considered as having implemented a change, adopted by the OECD, to the Global Standard:
Za pogodbenico se šteje, da je začela izvajati spremembo svetovnega standarda, ki jo je sprejela OECD:
for Member States: when the change has been incorporated in Council Directive 2011/16/EU on administrative cooperation in the field of taxation
za države članice: ko je sprememba vključena v Direktivo Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja;
for Switzerland: when the change has been incorporated in an agreement with a third State or into domestic legislation.
za Švico: ko je sprememba vključena v sporazum s tretjo državo ali v nacionalno zakonodajo.
Dividends, interest and royalty payments between companies
Plačila dividend, obresti in licenčnin med družbami
Without prejudice to the application of domestic or agreement-based provisions for the prevention of fraud or abuse in Switzerland and in Member States, dividends paid by subsidiary companies to parent companies shall not be subject to taxation in the source State where:
Brez poseganja v uporabo nacionalnih določb ali določb na podlagi sporazuma, ki so namenjene preprečevanju goljufij ali zlorab v Švici in v državah članicah, dividende, ki jih odvisne družbe plačujejo matičnim družbam, v državi vira niso obdavčene, kadar:
the parent company has a direct minimum holding of 25 % of the capital of such a subsidiary for at least two years, and,
ima matična družba vsaj dve leti neposredno v lasti vsaj 25 % kapitala te odvisne družbe in
one company is resident for tax purposes in a Member State and the other company is resident for tax purposes in Switzerland, and,
je ena družba rezidentka za davčne namene v državi članici in druga družba rezidentka za davčne namene v Švici in
under any double tax agreements with any third States neither company is resident for tax purposes in that third State, and,
v skladu s katerim koli sporazumom o izogibanju dvojnemu obdavčevanju s katero koli tretjo državo nobena družba ni rezidentka za davčne namene v tej tretji državi in
both companies are subject to corporation tax without being exempted and both adopt the form of a limited company [3].
sta obe družbi zavezani plačilu davka od dobička pravnih oseb, ne da bi bili oproščeni plačila, in imata obe obliko kapitalske družbe [3].
Without prejudice to the application of domestic or agreement-based provisions for the prevention of fraud or abuse in Switzerland and in Member States, interest and royalty payments made between associated companies or their permanent establishments shall not be subject to taxation in the source State where:
Brez poseganja v uporabo nacionalnih določb ali določb na podlagi sporazuma, ki so namenjene preprečevanju goljufij ali zlorab v Švici in v državah članicah, plačila obresti in licenčnin med povezanimi družbami ali njihovimi stalnimi poslovnimi enotami v državi vira niso obdavčena, kadar:
such companies are affiliated by a direct minimum holding of 25 % for at least two years or are both held by a third company which has directly a minimum holding of 25 % both in the capital of the first company and in the capital of the second company for at least two years, and;
sta ti družbi vsaj dve leti povezani z vsaj 25-odstotno neposredno udeležbo ali sta obe v lasti tretje družbe, ki ima vsaj dve leti neposredno v lasti vsaj 25 % kapitala prve in kapitala druge družbe, in
one company is resident for tax purposes or a permanent establishment is located in a Member State and the other company is resident for tax purposes or other permanent establishment situated in Switzerland, and;
je ena družba rezidentka za davčne namene ali je stalna poslovna enota v državi članici in je druga družba rezidentka za davčne namene ali je druga stalna poslovna enota v Švici, in
under any double tax agreements with any third States none of the companies is resident for tax purposes in that third State and none of the permanent establishments is situated in that third State, and;
po katerih koli sporazumih o izogibanju dvojnemu obdavčevanju s tretjimi državami nobena družba ni rezidentka za davčne namene v tej tretji državi in tam nima stalne poslovne enote, in
all companies are subject to corporation tax without being exempted in particular on interest and royalty payments and each adopts the form of a limited company [3] With regard to Switzerland, the term “limited company” covers:
so vse družbe zavezane plačilu davka od dobička pravnih oseb, ne da bi bile oproščene plačila, in imajo vse obliko kapitalske družbe [3] V zvezi s Švico izraz ‚kapitalska družba‘ zajema:
Existing double taxation agreements between Switzerland and the Member States which provide for a more favourable taxation treatment of dividends, interest and royalty payments shall remain unaffected.
Vsaka pogodbenica lahko ta sporazum odpove tako, da o tem pisno obvesti drugo pogodbenico.
Article 10
Ta odpoved začne učinkovati prvi dan v mesecu po poteku dvanajstih mesecev od datuma obvestila o odpovedi.
Termination
V primeru odpovedi vsi podatki, prejeti na podlagi tega sporazuma, ostanejo zaupni, zanje pa še naprej velja člen 6 tega sporazuma.
Either Contracting Party may terminate this Agreement by giving notice of termination in writing to the other Contracting Party.
Člen 11
Such termination will become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination.
Ozemlje uporabe
In the event of termination, all information previously received under this Agreement will remain confidential and subject to Article 6 of this Agreement.
Ta sporazum se uporablja na eni strani na ozemlju držav članic, na katerem se uporabljata Pogodba o Evropski uniji in Pogodba o delovanju Evropske unije, pod pogoji, določenimi v navedenih pogodbah, ter na drugi strani v Švici.“;
Article 11
priloge se nadomestijo z naslednjim:
Territorial Scope
Začetek veljavnosti in uporaba
This Agreement shall apply, on the one hand, to the territories of the Member States in which the Treaty on European Union and the Treaty on the Functioning of the European Union are applied and under the conditions laid down in those Treaties and, on the other hand, to Switzerland.’;
Ta protokol o spremembi morata pogodbenici ratificirati ali potrditi v skladu s svojimi postopki.
the Annexes shall be replaced by: ‘
Pogodbenici druga drugo obvestita o zaključku teh postopkov.
Entry into force and application
Protokol o spremembi začne veljati prvega dne januarja po končnem uradnem obvestilu.
This Amending Protocol requires ratification or approval by the Contracting Parties in accordance with their own procedures.
Kar zadeva izmenjavo podatkov na zahtevo, izmenjava podatkov na zahtevo v skladu s tem protokolom o spremembi velja za zahteve, podane na dan začetka njegove veljavnosti ali pozneje za podatke, povezane s proračunskimi leti, ki se začnejo prvega dne januarja leta, v katerem začne veljati ta protokol o spremembi.
The Contracting Parties shall notify each other of the completion of these procedures.
Člen 10 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, velja naprej, razen če velja člen 5 Sporazuma, kakor je bil spremenjen s tem protokolom o spremembi.
The Amending Protocol shall enter into force on the first day of January following the final notification.
Terjatve posameznikov v skladu s členom 9 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, ostanejo z začetkom veljavnosti tega protokola o spremembi nespremenjene.
In respect of information exchange upon request, the exchange of information provided for in this Amending Protocol shall be applicable to requests made on or after the date of its entry into force for information that relates to fiscal years beginning on or after the first day of January of the year of the entry into force of this Amending Protocol.
Švica pripravi končni obračun najpozneje do konca obdobja uporabe tega sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, opravi končno plačilo državam članicam in sporoči podatke, ki jih je v skladu s členom 2 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, prejela od plačilnih zastopnikov s sedežem v Švici za zadnje leto veljavnosti Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, oziroma če je primerno, za katero koli predhodno leto.
Article 10 of the Agreement in the form prior to its amendment with this Amending Protocol shall continue to apply unless Article 5 of the Agreement as amended by this Amending Protocol applies.
Sporazum se s Protokolom dopolni z naslednjo vsebino:
The claims of individuals in accordance with Article 9 of the Agreement in the form prior to its amendment with this Amending Protocol shall remain unaffected after the entry into force of this Amending Protocol.
„Protokol o spremembi k Sporazumu med Evropsko unijo in Švicarsko konfederacijo o avtomatični izmenjavi podatkov o finančnih računih za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni.
Switzerland shall establish a final account by the end of the period of applicability of the Agreement in the form prior to its amendment with this Amending Protocol, make a final payment to the Member States and report the information that it received from paying agents established in Switzerland, in accordance with Article 2 of the Agreement in the form prior to its amendment with this Amending Protocol with respect to the last year of applicability of the Agreement in the form prior to its amendment with this Amending Protocol, or to any preceding year, if applicable.
Ob podpisu tega protokola o spremembi med Evropsko unijo in Švicarsko konfederacijo sta se podpisana, ki sta bila pravilno obveščena, sporazumela o teh določbah, ki so sestavni del Sporazuma, kakor je spremenjen s tem protokolom o spremembi:
The Agreement is supplemented by a Protocol with the following content:
Razume se, da se za izmenjavo podatkov na podlagi člena 5 tega sporazuma zaprosi šele, ko država prosilka (država članica ali Švica) izčrpa vse običajne vire informacij, ki so na voljo po notranjem davčnem postopku.
‘Protocol to the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance.
Razume se, da pristojni organ države prosilke (države članice ali Švice) ob zaprosilu za podatke na podlagi člena 5 tega sporazuma pristojnemu organu zaprošene države (Švice oziroma države članice) priskrbijo naslednje podatke:
On the occasion of the signature of this Amending Protocol between the European Union and the Swiss Confederation the duly authorised undersigned have agreed the following provisions which shall form an integral part of the Agreement as amended by this Amending Protocol:
identiteto osebe, ki je predmet preverjanja ali preiskave;
It is understood that an exchange of information under Article 5 of this Agreement will only be requested once the requesting State (being a Member State or Switzerland) has exhausted all regular sources of information available under the internal taxation procedure.
obdobje, za katerega se prosijo podatki;
It is understood that the Competent Authority of the requesting State (being a Member State or Switzerland) shall provide the following information to the Competent Authority of the requested State (being, respectively, Switzerland or a Member State) when making a request for information under Article 5 of this Agreement:
izjavo o podatkih, ki jih prosijo, vključno z njihovo naravo in obliko, v kateri bi jih država prosilka želela prejeti od zaprošene države;
the identity of the person under examination or investigation;
davčni namen, za katerega se prosijo podatki;
the period of time for which the information is requested;
če sta znana, ime in naslov osebe, za katero menijo, da ima zaprošene podatke.
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;
Razume se, da je navedba standarda ‚predvidene pomembnosti‘ zagotoviti izmenjavo podatkov na podlagi člena 5 tega sporazuma v čim večjem obsegu, hkrati pa razjasniti, da se države članice in Švica ne smejo ukvarjati z ‚naključnimi poizvedbami‘ ali zaprositi za podatke, ki najverjetneje niso pomembni za davčne zadeve določenega davkoplačevalca.
the tax purpose for which the information is sought;
Odstavek 2 vsebuje pomembne postopkovne zahteve, ki naj bi zagotovile, da ni naključnih poizvedb, vendar se določbe od (i) do (v) odstavka 2 kljub temu ne smejo razlagati, kot da so v nasprotju z učinkovito izmenjavo podatkov.
to the extent known, the name and address of any person believed to be in possession of the requested information.
Standard ‚predvidene pomembnosti‘ se lahko izpolni v primerih, ki se nanašajo na enega davkoplačevalca (identificiranega z imenom ali kako drugače) ali v primerih, ki se nanašajo na več davkoplačevalcev (identificiranih z imenom ali kako drugače).
It is understood that the reference to the standard of “foreseeable relevance” is intended to provide for exchange of information under Article 5 of this Agreement to the widest possible extent and, at the same time, to clarify that Member States and Switzerland are not at liberty to engage in “fishing expeditions” or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer.
Razume se, da ta sporazum ne vključuje spontane izmenjave podatkov.
While paragraph 2 contains important procedural requirements that are intended to ensure that fishing expeditions do not occur, clauses (i) to (v) of paragraph 2 nevertheless are not to be interpreted in order to frustrate effective exchange of information.
Razume se, da se pri izmenjavi podatkov na podlagi člena 5 tega sporazuma uporabljajo upravna postopkovna pravila glede pravic davkoplačevalcev, ki jih imajo v zaprošeni državi (državi članici ali Švici).
The standard of “foreseeable relevance” can be met both in cases dealing with one taxpayer (whether identified by name or otherwise) or several taxpayers (whether identified by name or otherwise).
Razume se tudi, da je cilj teh določb davkoplačevalcem zagotoviti pošten postopek in ne preprečiti ali neupravičeno zavlačevati postopka izmenjave podatkov.“
It is understood that this Agreement does not include exchange of information on a spontaneous basis.
Jeziki
It is understood that in case of an exchange of information under Article 5 of this Agreement, the administrative procedural rules regarding taxpayers' rights provided for in the requested State (being a Member State or Switzerland) remain applicable.
Ta protokol o spremembi je sestavljen v dveh izvodih v angleškem, bolgarskem, češkem, danskem, estonskem, finskem, francoskem, grškem, hrvaškem, italijanskem, latvijskem, litovskem, madžarskem, malteškem, nemškem, nizozemskem, poljskem, portugalskem, romunskem, slovaškem, slovenskem, španskem in švedskem jeziku, pri čemer so besedila v vseh teh jezikih enako verodostojna.
It is further understood that these provisions aim at guaranteeing the taxpayer a fair procedure and not at preventing or unduly delaying the exchange of information process.’.
V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta protokol.
Languages
UL L 157, 26.6.2003, str. 38.
This Amending Protocol is drawn up in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish languages, each of these language versions being equally authentic.
UL L 64, 11.3.2011, str. 1.
IN WITNESS WHEREOF, the undersigned Plenipotentiaries have hereunto set their hands.
V zvezi s Švico izraz ‚kapitalska družba‘ zajema: société anonyme/Aktiengesellschaft/società anonima;société à responsabilité limitée/Gesellschaft mit beschränkter Haftung/società a responsabilità limitata;société en commandite par actions/Kommanditaktiengesellschaft/società in accomandita per azioni. o kateri se poroča, ali
OJ L 157, 26.6.2003, p. 38.
naslov ‚poštno ležeče‘ ali ‚v skrbi drugega‘ v Jurisdikciji, o kateri se poroča, če Poročevalska finančna institucija v evidenci nima nobenega drugega naslova Imetnika računa.
With regard to Switzerland, the term “limited company” covers: société anonyme/Aktiengesellschaft/società anonima;société à responsabilité limitée/Gesellschaft mit beschränkter Haftung/società a responsabilità limitata;société en commandite par actions/Kommanditaktiengesellschaft/società in accomandita per azioni.
Če se z elektronskim iskanjem ne odkrije nobeden od indicev, ki so našteti v pododstavku B(2), nadaljnji ukrepi niso potrebni, dokler se ne spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, ali dokler račun ne postane Račun visoke vrednosti.
being associated with the account, or the account becomes a High Value Account.
Če se z elektronskim iskanjem odkrije kateri koli od indicev, ki so našteti v pododstavkih B(2)(a) do (e), ali če se spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, mora Poročevalska finančna institucija Imetnika računa za davčne namene obravnavati kot rezidenta vsake Jurisdikcije, o kateri se poroča, za katero je ugotovljen indic, razen če se odloči za uporabo pododstavka B(6) in za navedeni račun velja ena od izjem iz navedenega pododstavka.