natgillin/translations-raw huggingface dataset:
WHEREAS Article 12 of the Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments, hereinafter referred to as ‘Agreement’, in the form prior to its amendment by this Amending Protocol, which currently provides for exchange of information upon request limited to conduct constituting tax fraud and the like, should be aligned to the OECD standard on transparency and exchange of information in tax matters,
OB UPOŠTEVANJU, da je treba člen 12 Sporazuma med Evropsko skupnostjo in Kneževino Andoro o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčenju dohodka od prihrankov v obliki plačil obresti (v nadaljnjem besedilu: Sporazum), v obliki, kakršna je pred spremembo s tem protokolom o spremembi, ki trenutno zagotavlja izmenjavo podatkov na zaprosilo, omejenih na dejanja, ki predstavljajo davčno goljufijo ali podobno, uskladiti s standardom OECD o preglednosti in izmenjavi podatkov v davčnih zadevah,
WHEREAS Commission Decision 2010/625/EU of 19 October 2010 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data provided in Andorra stated that for all the activities falling within the scope of that Directive, Andorra is considered as providing an adequate level of protection of personal data transferred from the European Union,
OB UPOŠTEVANJU, da je v Sklepu Komisije 2010/625/EU z dne 19. oktobra 2010 v skladu z Direktivo 95/46/ES Evropskega parlamenta in Sveta o ustreznem varstvu osebnih podatkov v Andori navedeno, da se za vse dejavnosti, ki spadajo na področje uporabe navedene direktive, za Andoro šteje, da zagotavlja ustrezno raven varstva osebnih podatkov, prenesenih iz Evropske unije, OB UPOŠTEVANJU, da bodo imele države članice in Andora do datuma uveljavitve tega protokola o spremembi vzpostavljene (i) ustrezne zaščitne ukrepe za zagotavljanje, da podatki, prejeti v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, ostanejo zaupni in se uporabljajo le za namene odmere, pobiranja, izterjave davkov, izvrševanja, pregona ali odločanja o pritožbah v zvezi z davki, nadzora nad njimi in druge zakonsko dovoljene namene, pri čemer jih uporabljajo le osebe ali organi, ki pri tem sodelujejo;
WHEREAS the Member States and Andorra will have in place by the date of entry into force of this Amending Protocol (i) appropriate safeguards to ensure that the information received pursuant to the Agreement as amended by this Amending Protocol remains confidential and is used solely for the purposes of, and by the persons or authorities concerned with, the assessment or collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes, or the oversight of these, as well as for other authorised purposes, and (ii) the infrastructure for an effective exchange relationship (including established processes for ensuring timely, accurate, secure and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Article 4 of the Agreement as amended by this Amending Protocol),
in (ii) infrastrukturo za učinkovito izmenjavo podatkov (vključno z uveljavljenimi postopki za zagotavljanje pravočasne, natančne, varne in zaupne izmenjave podatkov, učinkovitim in zanesljivim komunikacijskim sistemom ter zmogljivostmi za hitro reševanje vprašanj in pomislekov o izmenjavi ali zaprosil za izmenjavo podatkov in zagotavljanje izvajanja določb člena 4, kakor je spremenjen s tem protokolom o spremembi), OB UPOŠTEVANJU, da kot upravljavci podatkov Poročevalske finančne institucije, Pristojni organi pošiljatelji in Pristojni organi prejemniki podatkov, ki so obdelani v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, ne bi smeli hraniti dlje, kot je potrebno za dosego namenov Sporazuma.
WHEREAS Reporting Financial Institutions, sending Competent Authorities and receiving Competent Authorities, as data controllers, should retain information processed in accordance with the Agreement as amended by this Amending Protocol for no longer than necessary to achieve the purposes thereof.
Glede na razlike med zakonodajami držav članic in Andore bi se morali pri določanju najdaljšega obdobja hrambe za vsako pogodbenico sklicevati na pravila o zastaranju, ki so določena v nacionalni davčni zakonodaji posameznega upravljavca podatkov,
However, certain Financial Institutions and accounts that present a low risk of being used to evade tax should be excluded from the scope.
Finančni podatki, ki jih je treba sporočiti in izmenjati, se ne nanašajo le na celotni zadevni dohodek (obresti, dividende in podobne vrste dohodkov), temveč tudi na stanje na računu in iztržke od prodaje Finančnih sredstev, da bi se lahko ukrepalo v primerih, ko skušajo davkoplačevalci skriti kapital, ki že sam predstavlja dohodek ali sredstva, pri katerih je bil utajen davek.
Thresholds should not be generally included as they could easily be circumvented by splitting accounts into different Financial Institutions.
Obdelava podatkov v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, je torej potrebna in sorazmerna, da se davčnim upravam držav članic in Andore omogoči, da pravilno in nedvoumno identificirajo zadevne davkoplačevalce, uveljavljajo in izvršujejo svoje davčne zakonodaje v čezmejnih primerih, ocenijo verjetnost, da bodo storjene davčne utaje, in se izognejo nepotrebnim nadaljnjim preiskavam –
Therefore, the processing of information under the Agreement as amended by this Amending Protocol is necessary for and proportionate to the purpose of enabling Member States' and Andorran tax administrations to correctly and unequivocally identify the taxpayers concerned, to administer and enforce their tax laws in cross-border situations, to assess the likelihood of tax evasion being perpetrated and to avoid unnecessary further investigations,
Člen 1
HAVE AGREED AS FOLLOWS:
Sporazum med Evropsko skupnostjo in Kneževino Andoro o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčevanju dohodka od prihrankov v obliki plačil obresti (v nadaljnjem besedilu: Sporazum), se spremeni:
The Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (hereinafter referred to as the ‘Agreement’) shall be amended as follows:
„Sporazum med Evropsko unijo in Kneževino Andoro o avtomatični izmenjavi podatkov o finančnih računih za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni“;
The title shall be replaced by:
členi 1 do 19 se nadomestijo z naslednjim:
‘Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance’;
„Člen 1
Articles 1 to 19 shall be replaced by:
Opredelitve pojmov
‘Article 1
V tem Sporazumu:
“European Union” means the Union as established by the Treaty on European Union and includes the territories in which the Treaty on the Functioning of the European Union is applied under the conditions laid down in that latter Treaty.
‚Andora‘ pomeni Kneževino Andoro;
“Member State” means a Member State of the European Union.
‚Pristojni organi Andore‘ in ‚Pristojni organi držav članic‘ pomeni tiste organe, ki so navedeni v Prilogi III pod točko (a) oziroma (b) do (ac).
“Andorra” means the Principality of Andorra.
Priloga III je sestavni del tega sporazuma.
“Competent Authorities of Andorra” and “Competent Authorities of the Member States” means the authorities listed in Annex III, under (a) and under (b) to (ac) respectively.
Seznam Pristojnih organov v Prilogi III se lahko spremeni s preprostim obvestilom, ki ga drugi pogodbenici pošlje Andora za organ iz točke (a) Priloge III in Evropska unija za organe iz točk (b) do (ac) Priloge III;
Annex III shall form an integral part of this Agreement.
‚Finančna institucija države članice‘ pomeni (i) katero koli Finančno institucijo, ki je rezidentka države članice, ne vključuje pa podružnic navedene Finančne institucije, ki so zunaj te države članice, in (ii) katero koli podružnico Finančne institucije, ki ni rezidentka navedene države članice, če se navedena podružnica nahaja v tej državi članici;
The list of Competent Authorities in Annex III may be amended by simple notification of the other Contracting Party by Andorra for the authority referred to in (a) therein and by the European Union for the authorities referred to in (b) to (ac) therein.
‚Finančna institucija Andore‘ pomeni (i) katero koli Finančno institucijo, ki je rezidentka Andore, ne vključuje pa podružnic navedene Finančne institucije, ki so zunaj Andore, in (ii) katero koli podružnico Finančne institucije, ki ni rezidentka Andore, če se navedena podružnica nahaja v Andori;
“Member State Financial Institution” means (i) any Financial Institution that is resident in a Member State, excluding any branch of that Financial Institution that is located outside that Member State, and (ii) any branch of a Financial Institution that is not resident in that Member State, if that branch is located in that Member State.
‚Poročevalska finančna institucija‘ odvisno od vsebine pomeni katero koli Finančno institucijo države članice ali Finančno institucijo Andore, ki ni Neporočevalska finančna institucija;
“Andorra Financial Institution” means (i) any Financial Institution that is resident in Andorra, excluding any branch of that Financial Institution that is located outside Andorra, and (ii) any branch of a Financial Institution that is not resident in Andorra, if that branch is located in Andorra.
‚Račun, o katerem se poroča‘ odvisno od vsebine pomeni Račun države članice, o katerem se poroča, ali Račun Andore, 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 Andori;
“Reporting Financial Institution” means any Member State Financial Institution or Andorra Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
‚Račun države članice, o katerem se poroča‘ pomeni Finančni račun, ki ga vodi Poročevalska finančna institucija Andore in je v lasti vsaj ene osebe države članice, ki je Oseba, o katerih se poroča, ali Pasivnega nefinančnega subjekta z vsaj eno Obvladujočo osebo, ki je Oseba države članice, o kateri se poroča;
“Reportable Account” means a Member State Reportable Account or a Andorra 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 Andorra.
‚Račun Andore, o katerem se poroča‘ pomeni Finančni račun, ki ga vodi Poročevalska finančna institucija države članice in je v lasti vsaj ene Osebe Andore, ki je Oseba, o kateri se poroča, ali Pasivnega nefinančnega subjekta z vsaj eno Obvladujočo osebo, ki je Oseba Andore, o kateri se poroča;
“Member State Reportable Account” means a Financial Account that is maintained by an Andorra 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.
‚Oseba države članice‘ pomeni posameznika ali Subjekt, ki ga Poročevalska finančna institucija Andore 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;
“Andorra Reportable Account” means a Financial Account that is maintained by a Member State Reporting Financial Institution and held by one or more Andorra Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is an Andorra Reportable Person.
‚Oseba Andore‘ pomeni posameznika ali Subjekt, ki ga Poročevalska finančna institucija države članice opredeli za rezidenta Andore v skladu s postopki dolžne skrbnosti v skladu s prilogama I in II, oziroma zapuščino pokojnika, ki je bil rezident Andore.
“Member State Person” means an individual or Entity that is identified by an Andorra 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.
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 ali, kjer je primerno, nacionalne zakonodaje države članice, ki uporablja ta sporazum, in (ii) za Andoro na podlagi njene nacionalne zakonodaje, tak pomen pa je skladen s pomenom iz prilog I in II.
“Andorra Person” means an individual or Entity that is identified by a Member State Reporting Financial Institution as resident in Andorra pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of Andorra.
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 Andore dogovorita o skupnem pomenu v skladu s členom 7 (kot to dovoljuje nacionalna zakonodaja), tak pomen, kot ga ima v tistem trenutku v zakonodaji 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 Andoro v njeni nacionalni zakonodaji, pomen, kot ga ima v veljavni davčni zakonodaji zadevne jurisdikcije (države članice ali Andore), ki prevlada nad pomenom, ki se izrazu dodeli v drugih pravnih aktih navedene jurisdikcije.
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 or, where applicable, the domestic law of the Member State applying this Agreement, and (ii) for Andorra, under its domestic law, such meaning being consistent with the meaning set forth in Annexes I and II.
Člen 2
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 Andorra 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 Andorra, under its domestic law, any meaning under the applicable tax laws of the jurisdiction concerned (being a Member State or Andorra) prevailing over a meaning given to the term under other laws of that jurisdiction.
Avtomatična izmenjava podatkov v zvezi z Računi, o katerih se poroča
Article 2
Pristojni organ Andore in Pristojni organ posamezne države članice ter Pristojni organ posamezne države članice in Pristojni organ Andore 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.
Automatic Exchange of Information with Respect to Reportable Accounts
Podatki, ki se izmenjajo v primeru države članice glede posameznega Računa Andore, o katerem se poroča, in v primeru Andore glede posameznega Računa države članice, o katerem se poroča, so:
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 Andorra 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 Andorra on an automatic basis the information obtained pursuant to such rules and specified in paragraph 2.
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 information to be exchanged is, in the case of a Member State with respect to each Andorra Reportable Account, and in the case of Andorra with respect to each Member State Reportable Account:
številka računa (ali ustrezna oznaka, če ni številke računa);
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 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 Custodial Account:
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.
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;
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 Andore), ki izmenjuje podatke.
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.
Kar zadeva člen 2(2), se izmenjajo podatki za prvo leto, ki se začne z začetkom veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016, in za vsa naslednja leta, izmenjajo pa se v devetih mesecih po koncu koledarskega leta, na katerega se podatki nanašajo.
Article 3
Pristojni organi bodo podatke iz člena 2 avtomatično izmenjali v shemi enotnega standarda poročanja v razširljivem označevalnem jeziku.
Time and Manner of Automatic Exchange of Information
Pristojni organi se bodo dogovorili o vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
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 Andorra) exchanging the information.
Člen 4
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.
Sodelovanje pri vzpostavljanju skladnosti in izvrševanju
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 12 February 2016 and all subsequent years and will be exchanged within nine months after the end of the calendar year to which the information relates.
Pristojni organ države članice bo obvestil Pristojni organ Andore in Pristojni organ Andore 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.
The Competent Authorities will automatically exchange the information described in Article 2 in a common reporting standard schema in Extensible Markup Language.
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 Authorities will agree on one or more methods for data transmission including encryption standards.
Člen 5
Article 4
Izmenjava podatkov na zaprosilo
Cooperation on Compliance and Enforcement
Ne glede na določbe člena 2 in vseh drugih sporazumov, ki zagotavljajo izmenjavo podatkov na zaprosilo med Andoro in državo članico, lahko Pristojni organ Andore 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 Andore 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 Andoro in zadevno državno članico.
The Competent Authority of a Member State will notify the Competent Authority of Andorra and the Competent Authority of Andorra 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.
Določbe odstavka 1 tega člena in člena 6 se v nobenem primeru ne razlagajo, kakor da Andori ali državi članici nalagajo obveznost:
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.
da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso Andore oziroma države članice;
Article 5
da predloži podatke, ki jih ni mogoče dobiti na podlagi zakonodaje ali po običajni upravni poti Andore oziroma navedene države članice;
Exchange of Information upon Request
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.