natgillin/translations-raw huggingface dataset:
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;
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
in the case of any Custodial Account:
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;
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
v primeru katerega koli Depozitnega računa skupni bruto znesek obresti, vplačanih ali pripisanih na račun 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;
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.
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
Člen 3
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.
Čas in način avtomatične izmenjave podatkov
Article 3
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 Lihtenštajna), ki izmenjuje podatke.
Time and Manner of Automatic Exchange of Information
V podatkih, ki se izmenjujejo, je zaradi izmenjave podatkov iz člena 2 navedena valuta, v kateri je izražen zadevni znesek.
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 Liechtenstein) exchanging the information.
Kar zadeva člen 2(2), se med Lihtenštajnom na eni strani in vsemi državami članicami, razen Avstrije, na drugi strani izmenjajo podatki za prvo leto, ki se začne z začetkom veljavnosti Protokola o spremembi, podpisanega dne 28. oktobra 2015, in za vsa naslednja leta, izmenjajo pa se v devetih mesecih po koncu koledarskega leta, na katerega se nanašajo.
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.
Med Lihtenštajnom na eni strani in Avstrijo na drugi strani se izmenjajo podatki za drugo leto, ki se začne z začetkom veljavnosti Protokola o spremembi, podpisanega dne 28. oktobra 2015, in za vsa naslednja leta, izmenjajo pa se v devetih mesecih po koncu koledarskega leta, na katerega se nanašajo.
With respect to paragraph 2 of Article 2, information is to be exchanged between Liechtenstein on one side and all Member States, except Austria, on the other, with respect to the first year as from the entry into force of the Amending Protocol signed on 28 October 2015 and all subsequent years and will be exchanged within nine months after the end of the calendar year to which the information relates.
Ne glede na prvi pododstavek Finančne institucije Lihtenštajna uporabljajo pravila o poročanju in dolžni skrbnosti v skladu s prilogama I in II glede Oseb, o katerih se poroča, iz vseh držav članic, vključno z Avstrijo, v skladu z roki, predvidenimi v navedenih prilogah.
Information is to be exchanged between Liechtenstein on one side and Austria, on the other, with respect to the second year as from he entry into force of the Amending Protocol signed on 28 October 2015 and all subsequent years and will be exchanged within nine months after the end of the calendar year to which the information relates.
Pristojni organi bodo podatke iz člena 2 avtomatično izmenjali v shemi skupnega standarda poročanja v razširljivem označevalnem jeziku.
Notwithstanding the first subparagraph, Liechtenstein Financial Institutions shall apply the reporting and due diligence rules consistent with Annexes I and II with regard to Reportable Persons from all Member States, including Austria, according to the timelines foreseen therein.
Pristojni organi se bodo dogovorili o vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
The Competent Authorities will automatically exchange the information described in Article 2 in a common reporting standard schema in Extensible Markup Language.
Člen 4
The Competent Authorities will agree on one or more methods for data transmission including encryption standards.
Sodelovanje pri vzpostavljanju skladnosti in izvrševanju
Article 4
Pristojni organ države članice bo obvestil Pristojni organ Lihtenštajna in Pristojni organ Lihtenštajna 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 Poročevalska finančna institucija ni v skladu z veljavnimi zahtevami za poročanje in postopki dolžne skrbnosti v skladu s prilogama I in II.
Cooperation on Compliance and Enforcement
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.
The Competent Authority of a Member State will notify the Competent Authority of Liechtenstein and the Competent Authority of Liechtenstein 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.
Člen 5
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.
Izmenjava podatkov na zaprosilo
Article 5
Ne glede na določbe člena 2 in vseh drugih sporazumov, ki določajo izmenjavo podatkov na zaprosilo med Lihtenštajnom in državo članico, si Pristojni organ Lihtenštajna in Pristojni organ države članice na zaprosilo izmenjata tiste podatke, ki so predvidoma pomembni za izvajanje določb tega sporazuma ali za izvajanje ali uveljavljanje nacionalne zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu Lihtenštajna 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 Lihtenštajnom in zadevno državno članico.
Exchange of Information upon Request
Določbe odstavka 1 tega člena in člena 6 se v nobenem primeru ne razlagajo, kakor da Lihtenštajnu ali državi članici nalagajo obveznost:
Notwithstanding the provisions of Article 2 and of any other agreement providing for information exchange upon request between Liechtenstein and any Member State, the Competent Authority of Liechtenstein 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 Liechtenstein 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 Liechtenstein and the Member State concerned.
da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso Lihtenštajna ali navedene države članice;
In no case shall the provisions of paragraph 1 of this Article and of Article 6 be construed so as to impose on Liechtenstein or on a Member State the obligation:
da predloži podatke, ki jih ni mogoče dobiti na podlagi zakonodaje ali po običajni upravni poti Lihtenštajna ali navedene države članice;
to carry out administrative measures at variance with the laws and administrative practice of Liechtenstein or that Member State, respectively;
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.
to supply information which is not obtainable under the laws or in the normal course of the administration of Liechtenstein or that Member State, respectively;
Če v skladu s tem členom za podatke zaprosi država članica ali Lihtenštajn, ki ravna kot jurisdikcija, ki je poslala zaprosilo, Lihtenštajn 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.
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).
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.
If information is requested by a Member State or by Liechtenstein acting as the requesting jurisdiction in accordance with this Article, Liechtenstein 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.
V nobenem primeru se določbe odstavka 2 ne razlagajo, kot da je v skladu z njimi dovoljeno, da Lihtenštajn 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 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.
Pristojni organi se bodo dogovorili o standardnih obrazcih, ki se bodo uporabljali, in vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
In no case shall the provisions of paragraph 2 be construed to permit Liechtenstein 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.
Člen 6
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
Zaupnost in varovanje podatkov
Article 6
Poleg pravil o zaupnosti in drugih zaščitnih ukrepov, opisanih v tem členu, za vse izmenjave podatkov na podlagi tega sporazuma veljajo zakoni in drugi predpisi držav članic in zakoni in drugi predpisi, s katerimi Lihtenštajn izvaja Direktivo 95/46/ES.
Confidentiality and Data Safeguards
Države članice in Lihtenštajn za namene pravilne uporabe člena 5 omejijo obseg obveznosti in pravic, opredeljenih v členu 10, členu 11(1) ter členih 12 in 21 Direktive 95/46/ES, na obseg, ki je potreben zaradi zaščite interesov iz člena 13(1)(e) navedene direktive.
In addition to the confidentiality rules and other safeguards outlined in this Article, all exchange of information pursuant to this Agreement shall be subject to the laws and regulations of Member States and the laws and regulations by which Liechtenstein is implementing Directive 95/46/EC.
Ne glede na drugi pododstavek posamezne države članice in Lihtenštajn zagotovijo, da vsaka Poročevalska finančna institucija pod njihovo jurisdikcijo vsako zadevno posamezno Osebo, o kateri se poroča, obvesti, da se bodo z njo povezani podatki iz člena 2 zbirali in pošiljali v skladu s tem sporazumom, ter da Poročevalska finančna institucija temu posamezniku zagotovi vse podatke, do katerih je na podlagi njenih nacionalnih zakonov in drugih predpisov, s katerimi se izvaja Direktiva 95/46/ES, upravičen.
Member States and Liechtenstein shall, for the purpose of the correct application of Article 5, restrict the scope of the obligations and rights provided for in Article 10, Article 11(1), Articles 12 and 21 of Directive 95/46/EC to the extent required in order to safeguard the interests referred to in Article 13(1)(e) of that Directive.
Podatki na podlagi Direktive 95/46/ES se zagotovijo dovolj zgodaj, da lahko posameznik uveljavlja svoje pravice do varstva podatkov, v vsakem primeru pa preden zadevna Poročevalska finančna institucija pristojnemu organu svoje jurisdikcije rezidentstva (države članice ali Lihtenštajna) sporoči podatke iz člena 2.
Notwithstanding the second subparagraph, each Member State and Liechtenstein shall ensure that each Reporting Financial Institution under their jurisdiction informs each individual Reportable Person concerned that the information relating to him referred to in Article 2 will be collected and transferred in accordance with this Agreement and shall ensure that the Reporting Financial Institution provides to that individual all information that he is entitled to under its domestic laws and regulations implementing Directive 95/46/EC.
Države članice in Lihtenštajn zagotovijo, da je vsaka posamezna Oseba, o kateri se poroča, uradno obveščena o kršitvi varnosti, ki zadeva njene podatke, če bi to utegnilo negativno vplivati na varstvo njenih osebnih podatkov ali zasebnosti.
The information under Directive 95/46/EC shall be provided in sufficient time for the individual to exercise his data protection rights and, in any case, before the Reporting Financial Institution concerned reports the information referred to in Article 2 to the competent authority of its jurisdiction of residence (being a Member State or Liechtenstein).
Podatki, obdelani v skladu s tem sporazumom, se hranijo le toliko, kolikor je potrebno za dosego namenov tega sporazuma, v vsakem primeru pa skladno z nacionalnimi pravili o zastaranju, ki veljajo za posameznega upravljavca podatkov.
Member States and Liechtenstein shall ensure that each individual Reportable Person is notified of a breach of security with regard to his data when that breach is likely to adversely affect the protection of his personal data or privacy.
Poročevalske finančne institucije in pristojni organi posamezne države članice in Lihtenštajna se na podlagi tega sporazuma štejejo za upravljavce podatkov za namene Direktive 95/46/ES.
Information processed in accordance with this Agreement shall be retained for no longer than necessary to achieve the purposes of this Agreement, and in any case in accordance with each data controller's domestic rules on statute of limitations.
Vsi podatki, ki jih jurisdikcija (država članica ali Lihtenštajn) 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 je potreben za zagotavljanje ustrezne stopnje varstva osebnih podatkov v skladu z zaščitnimi ukrepi, ki jih lahko jurisdikcija, ki pošilja podatke, določi v skladu s svojimi nacionalnimi zakoni in drugimi predpisi, s katerimi se izvaja Direktiva 95/46/ES.
Reporting Financial Institutions and the competent authorities of each Member State and Liechtenstein shall be considered to be data controllers under this Agreement for the purposes of Directive 95/46/EC.
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 Lihtenštajna).
Any information obtained by a jurisdiction (being a Member State or Liechtenstein) 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 needed to ensure the necessary level of protection of personal data, in accordance with the safeguards which may be specified by the jurisdiction supplying the information as required under its domestic laws and regulations implementing Directive 95/46/EC.
Zadevne podatke lahko uporabljajo le navedene osebe ali organi, ki jih lahko uporabljajo le v namene iz prejšnjega stavka.
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 Liechtenstein), or the oversight of the above.
Ne glede na druge določbe tega člena pa smejo podatke razkriti v javnem sodnem postopku ali sodnih odločbah v zvezi s takimi davki.
Only the persons or authorities mentioned above may use the information and then only for the purposes spelled out in the preceding sentence.
Ne glede na določbe prejšnjih odstavkov se podatki, ki jih prejme jurisdikcija (država članica ali Lihtenštajn), lahko uporabijo za druge namene, kadar se za take druge namene lahko uporabijo po zakonodaji jurisdikcije, ki je podatke predložila (Lihtenštajna ali države članice), njen pristojni organ pa tako uporabo dovoli.
They may, notwithstanding other provisions of this Article, disclose it in public court proceedings or in judicial decisions relating to such taxes.
Podatke, ki jih jurisdikcija (država članica ali Lihtenštajn) zagotovi drugi jurisdikciji (Lihtenštajnu ali državi članici), lahko slednja ob upoštevanju zaščitnih ukrepov iz tega člena in s predhodnim dovoljenjem Pristojnega organa prve jurisdikcije, od katere podatki izvirajo, pošlje tretji jurisdikciji (drugi državi članici).
Notwithstanding the provisions of the preceding paragraphs, information received by a jurisdiction (being a Member State or Liechtenstein) may be used for other purposes when such information may be used for such other purposes under the laws of the supplying jurisdiction (being, respectively, Liechtenstein or a Member State) and the Competent Authority of that jurisdiction authorises such use.
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 Lihtenštajnu.
Information provided by a jurisdiction (being a Member State or Liechtenstein) to another jurisdiction (being, respectively, Liechtenstein or a Member State) may be transmitted by the latter to a third jurisdiction (being another Member State), subject to the safeguards of this Article and to prior authorisation by the Competent Authority of the first-mentioned jurisdiction, from which the information originated.
Vsak Pristojni organ države članice ali Lihtenštajna drugi Pristojni organ, tj. Lihtenštajna ali navedene države članice, takoj obvesti o kršitvi zaupnosti, neučinkovitosti zaščitnih ukrepov ali katerih koli drugih kršitvah pravil o varstvu podatkov ter vseh sankcijah in popravnih ukrepih, ki so bili zato uvedeni.
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 Liechtenstein subject to prior authorisation by the Competent Authority of the Member State from which the information originated.
Obdelavo osebnih podatkov na podlagi tega sporazuma nadzorujejo nacionalni nadzorni organi za varstvo podatkov, ustanovljeni v državah članicah in Lihtenštajnu v skladu z njihovimi nacionalnimi zakoni in drugimi predpisi, s katerimi se izvaja Direktiva 95/46/ES.
Each Competent Authority of a Member State or Liechtenstein will notify the other Competent Authority, i.e. that of Liechtenstein or of that Member State immediately regarding any breach of confidentiality, failure of safeguards or any other breaches of data protection rules and any sanctions and remedial actions consequently imposed.
Člen 7
The processing of personal data under this Agreement shall be subject to the supervision of the national data protection supervisory authorities established in the Member States and in Liechtenstein under their domestic laws and regulations implementing Directive 95/46/EC.
Posvetovanja in začasna prekinitev Sporazuma
Article 7
Če se pojavijo kakršna koli vprašanja glede izvajanja ali razlage tega sporazuma, lahko Pristojni organi Lihtenštajna ali države članice zahtevajo posvetovanja med Pristojnim organom Lihtenštajna in enim ali več Pristojnimi organi držav članic, da se razvijejo ustrezni ukrepi za zagotavljanje izpolnjevanja tega sporazuma.
Consultations and suspension of the Agreement
Navedeni Pristojni organi o rezultatih posvetovanj nemudoma obvestijo Evropsko komisijo in Pristojne organe drugih držav članic.
If any issues arise as to the implementation or interpretation of this Agreement, any of the Competent Authorities of Liechtenstein or a Member State may request consultations between the Competent Authority of Liechtenstein and one or more of the Competent Authorities of Member States to develop appropriate measures to ensure that this Agreement is fulfilled.
Na zahtevo katerega koli od Pristojnih organov lahko pri posvetovanjih v zvezi z vprašanji glede razlage sodeluje Evropska komisija.
Those Competent Authorities shall immediately notify the European Commission and the Competent Authorities of the other Member States of the results of their consultations.
Če se posvetovanja nanašajo na večjo neskladnost z določbami tega sporazuma in s postopkom iz odstavka 1 ni mogoče doseči ustreznega dogovora, lahko Pristojni organ države članice ali Lihtenštajna začasno prekine izmenjavo podatkov na podlagi tega sporazuma z Lihtenštajnom ali določeno državo članico, in sicer s pisnim obvestilom, ki ga pošlje drugemu zadevnemu Pristojnemu organu.
In relation to issues of interpretation, the European Commission may take part in consultations at the request of any of the Competent Authorities.
Takšna začasna prekinitev ima takojšnji učinek.