natgillin/translations-raw huggingface dataset:
The term “New Account” means a Financial Account maintained by a Reporting Financial Institution opened on or after the entry into force of the Amending Protocol signed on 27 May 2015, unless it is treated as a Preexisting Account under the extended definition of Preexisting Account in subparagraph C(9).
Izraz ‚Račun visoke vrednosti‘ pomeni Že obstoječi račun posameznika s skupnim stanjem ali vrednostjo, ki na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, ali 31. decembra katerega koli poznejšega leta presega 1000000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Švice.
The term “Preexisting Individual Account” means a Preexisting Account held by one or more individuals.
Izraz ‚Novi račun subjekta‘ pomeni Novi račun enega ali več Subjektov.
The term “New Individual Account” means a New Account held by one or more individuals.
Izraz ‚Izključeni račun‘ pomeni katerega koli od naslednjih računov:
The term “Preexisting Entity Account” means a Preexisting Account held by one or more Entities.
pokojninski račun, ki izpolnjuje naslednje zahteve:
The term “Lower Value Account” means a Preexisting Individual Account with an aggregate balance or value as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015 that does not exceed USD 1000000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland.
račun je urejen s predpisi kot osebni pokojninski račun ali je del registriranega ali s predpisi urejenega pokojninskega načrta za zagotavljanje pokojninskih prejemkov (vključno s prejemki za primer invalidnosti ali smrti);
The term “High Value Account” means a Preexisting Individual Account with an aggregate balance or value that exceeds USD 1000000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015 or 31 December of any subsequent year.
račun je davčno ugoden (torej se prispevki na račun, ki bi bili sicer obdavčeni, odštejejo ali izvzamejo iz bruto dohodka Imetnika računa ali se obdavčijo po nižji stopnji ali pa se obdavčitev dohodka iz naložb z računa odloži ali se ta dohodek obdavči po nižji stopnji);
The term “New Entity Account” means a New Account held by one or more Entities.
davčnim organom je treba sporočati podatke v zvezi z računom;
The term “Excluded Account” means any of the following accounts:
pogoji za dvig so dosežena določena upokojitvena starost, invalidnost ali smrt ali pa se pri dvigih pred takimi določenimi dogodki uporabijo malusi in
a retirement or pension account that satisfies the following requirements:
bodisi (i) so letni prispevki omejeni na največ 50000 USD ali na enakovredni znesek, izražen v domači valuti posamezne države članice ali Švice, bodisi (ii) so najvišji prispevki za celo življenje na račun omejeni na največ 1000000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Švice, pri čemer se v obeh primerih uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
the account is subject to regulation as a personal retirement account or is part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits (including disability or death benefits);
Za Finančni račun, ki sicer izpolnjuje zahteve iz pododstavka C(17)(a)(v), ne more veljati, da takšnih zahtev ne izpolnjuje zgolj zato, ker se nanj lahko prenesejo sredstva ali premoženje z enega ali več Finančnih računov, ki izpolnjujejo zahteve iz pododstavka C(17)(a) ali (b), oziroma z enega ali več pokojninskih skladov, ki izpolnjujejo zahteve iz katerega koli pododstavka od B(5) do (7).
the account is tax-favoured (i.e., contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the Account Holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate);
račun, ki izpolnjuje naslednje zahteve:
information reporting is required to the tax authorities with respect to the account;
račun je urejen s predpisi kot naložbeni nosilec za druge namene, razen pokojninskih, z njim pa se redno trguje na organiziranem trgu vrednostnih papirjev, ali pa je urejen s predpisi kot nosilec varčevanja za druge namene, razen pokojninskih;
withdrawals are conditioned on reaching a specified retirement age, disability, or death, or penalties apply to withdrawals made before such specified events; and
pogoj za dvig je izpolnitev določenih pogojev, povezanih z namenom naložbenega ali varčevalnega računa (npr. zagotavljanjem prejemkov v zvezi z izobraževanjem ali zdravstvom), ali pa se pri dvigih pred izpolnitvijo takšnih pogojev uporabijo malusi, in
either (i) annual contributions are limited to USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland or less, or (ii) there is a maximum lifetime contribution limit to the account of USD 1000000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland or less, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
letni prispevki so omejeni na največ 50000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Švice, pri čemer se uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
A Financial Account that otherwise satisfies the requirement of subparagraph C(17)(a)(v) will not fail to satisfy such requirement solely because such Financial Account may receive assets or funds transferred from one or more Financial Accounts that meet the requirements of subparagraph C(17)(a) or (b) or from one or more retirement or pension funds that meet the requirements of any of subparagraphs B(5) to (7).
Za Finančni račun, ki sicer izpolnjuje zahteve iz pododstavka C(17)(b)(iv), ne more veljati, da takšnih zahtev ne izpolnjuje zgolj zato, ker se nanj lahko prenesejo sredstva ali premoženje z enega ali več Finančnih računov, ki izpolnjujejo zahteve iz pododstavka C(17)(a) ali (b), oziroma z enega ali več pokojninskih skladov, ki izpolnjujejo zahteve iz katerega koli pododstavka od B(5) do (7);
an account that satisfies the following requirements:
pogodbo o življenjskem zavarovanju z dobo kritja, ki se bo končala, preden zavarovanec doseže starost 90 let, če pogodba izpolnjuje naslednje zahteve:
the account is subject to regulation as an investment vehicle for purposes other than for retirement and is regularly traded on an established securities market, or the account is subject to regulation as a savings vehicle for purposes other than for retirement;
periodične premije, ki se s časom ne zmanjšujejo, se plačujejo vsaj letno, dokler pogodba velja ali dokler zavarovanec ne doseže starosti 90 let, kar je krajše;
withdrawals are conditioned on meeting specific criteria related to the purpose of the investment or savings account (for example, the provision of educational or medical benefits), or penalties apply to withdrawals made before such criteria are met; and
pogodba nima pogodbene vrednosti, ki bi bila na voljo kateri koli osebi (z dvigom, posojilom ali drugače), ne da bi bila pogodba prekinjena;
annual contributions are limited to USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland or less, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
znesek (razen za primer smrti), ki se izplača ob odpovedi ali prekinitvi pogodbe, ne more preseči skupnih premij, plačanih po pogodbi, zmanjšanih za znesek za primer smrti ali bolezni in stroške (dejansko zaračunane ali ne) za obdobje ali obdobja veljavnosti pogodbe ter kakršne koli zneske, plačane pred odpovedjo ali prekinitvijo pogodbe, in
A Financial Account that otherwise satisfies the requirement of subparagraph C(17)(b)(iv) will not fail to satisfy such requirement solely because such Financial Account may receive assets or funds transferred from one or more Financial Accounts that meet the requirements of subparagraph C(17)(a) or (b) or from one or more retirement or pension funds that meet the requirements of any of subparagraphs B(5) to (7).
pogodba ni bila odplačno prenesena na prevzemnika;
a life insurance contract with a coverage period that will end before the insured individual attains age 90, provided that the contract satisfies the following requirements:
račun, ki ga ima samo zapuščina, če dokumentacija za tak račun vključuje kopijo oporoke ali potrdila o smrti zapustnika;
periodic premiums, which do not decrease over time, are payable at least annually during the period the contract is in existence or until the insured attains age 90, whichever is shorter;
račun, ki se odpre v zvezi s:
the contract has no contract value that any person can access (by withdrawal, loan, or otherwise) without terminating the contract;
sklepom ali sodbo sodišča;
the amount (other than a death benefit) payable upon cancellation or termination of the contract cannot exceed the aggregate premiums paid for the contract, less the sum of mortality, morbidity, and expense charges (whether or not actually imposed) for the period or periods of the contract's existence and any amounts paid prior to the cancellation or termination of the contract; and
prodajo, zamenjavo ali zakupom nepremičnega ali osebnega premoženja, če račun izpolnjuje naslednje zahteve:
the contract is not held by a transferee for value.
sredstva se nanj nalagajo izključno kot predplačilo, ara, depozit v znesku, primernem za zavarovanje obveznosti, neposredno povezane s transakcijo, ali podobno plačilo ali se nanj nalagajo Finančna sredstva v zvezi s prodajo, zamenjavo ali zakupom premoženja;
an account that is held solely by an estate if the documentation for such account includes a copy of the deceased's will or death certificate.
odpre in uporablja se izključno za zavarovanje obveznosti kupca, da plača kupnino za premoženje, obveznosti prodajalca, da plača kakršno koli pogojno obveznost, ali obveznosti zakupodajalca ali zakupojemalca, da plača kakršno koli odškodnino v zvezi z zakupljenim premoženjem, kot je bilo dogovorjeno z zakupom;
an account established in connection with any of the following:
sredstva na njem, vključno z dohodkom iz teh sredstev, se bodo izplačala ali drugače razdelila v korist kupca, prodajalca, zakupodajalca ali zakupojemalca (tudi za poravnavo njegove obveznosti), ko se premoženje proda, zamenja ali izroči oziroma se zakup prekine;
a court order or judgment.
ni kritni ali podoben račun, odprt v zvezi s prodajo ali zamenjavo Finančnih sredstev, in
a sale, exchange, or lease of real or personal property, provided that the account satisfies the following requirements:
ni povezan z računom iz pododstavka C(17)(f);
the account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a Financial Asset that is deposited in the account in connection with the sale, exchange, or lease of the property;
obveznostjo Finančne institucije, ki opravlja storitve v zvezi s posojilom, zavarovanim z nepremičnino, da rezervira del plačila izključno zato, da omogoči poznejše plačilo davkov ali zavarovanja v zvezi z nepremičnino;
the account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease;
obveznostjo Finančne institucije izključno zato, da se omogoči poznejše plačilo davkov;
the assets of the account, including the income earned thereon, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee (including to satisfy such person's obligation) when the property is sold, exchanged, or surrendered, or the lease terminates;
Depozitni račun, ki izpolnjuje naslednje zahteve:
the account is not a margin or similar account established in connection with a sale or exchange of a Financial Asset; and
obstaja izključno zato, da stranka opravi plačilo, ki presega dolgovano stanje na kreditni kartici ali v zvezi z drugim revolving kreditom, preplačilo pa se stranki ne vrne takoj, in
the account is not associated with an account described in subparagraph C(17)(f).
Finančna institucija z ali pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, izvaja politike in postopke, da prepreči preplačilo stranke v višini nad 50000 USD ali enakovrednim zneskom, izraženim v domači valuti posamezne države članice ali Švice ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o pretvorbi valut.
an obligation of a Financial Institution servicing a loan secured by real property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the real property at a later time.
kateri koli drug račun, pri katerem obstaja majhno tveganje, da se bo uporabil za izogibanje davku, in ki ima zelo podobne značilnosti kot računi iz pododstavkov C(17)(a) do (f) in je v nacionalnih zakonodajah opredeljen kot Izključeni račun ter je za države članice določen v členu 8(7a) Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja in se sporoči Švici ter za Švico, ki se sporoči Evropski komisiji, če status takšnega računa kot Izključenega računa ni v nasprotju s cilji tega sporazuma;
an obligation of a Financial Institution solely to facilitate the payment of taxes at a later time.
D. Račun, o katerem se poroča
a Depository Account that satisfies the following requirements:
Izraz ‚Račun, o katerem se poroča‘, pomeni račun, ki ga ima ena ali več Oseb, o katerih se poroča, ali Pasivni nefinančni subjekt z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča, če je bil kot tak opredeljen v skladu s postopki dolžne skrbnosti iz oddelkov od II do VII.
the account exists solely because a customer makes a payment in excess of a balance due with respect to a credit card or other revolving credit facility and the overpayment is not immediately returned to the customer; and
Izraz ‚Oseba, o kateri se poroča‘, pomeni Osebo jurisdikcije, o kateri se poroča, ki ni: (i) družba, s katere delnicami se redno trguje na enem ali več organiziranih trgih vrednostnih papirjev; (ii) kakršna koli družba, ki je Povezani subjekt družbe iz točke (i); (iii) Državni subjekt; (iv) Mednarodna organizacija; (v) Centralna banka ali (vi) Finančna institucija.
beginning on or before the entry into force of the Amending Protocol 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for currency translation.
Izraz ‚Oseba jurisdikcije, o kateri se poroča‘, pomeni posameznika ali Subjekt, ki je rezident Jurisdikcije, o kateri se poroča, v skladu z davčno zakonodajo takšne jurisdikcije, oziroma zapuščino pokojnika, ki je bil rezident Jurisdikcije, o kateri se poroča.
any other account that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the accounts described in subparagraphs C(17)(a) to (f), and is defined in domestic law as an Excluded Account and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Switzerland and for Switzerland, is communicated to the European Commission, provided that the status of such account as an Excluded Account does not frustrate the purposes of this Agreement.
Pri tem se Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene, obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
D. Reportable Account
Izraz ‚Jurisdikcija, o kateri se poroča‘ pomeni Švico glede na državo članico ali državo članico glede na Švico v okviru obveznosti zagotavljanja podatkov iz oddelka I.
The term “Reportable Account” means an account held by one or more Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Reportable Person, provided it has been identified as such pursuant to the due diligence procedures described in Sections II to VII.
Izraz ‚Sodelujoča jurisdikcija‘ v zvezi z državo članico ali Švico pomeni:
The term “Reportable Person” means a Reportable Jurisdiction Person other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) any corporation that is a Related Entity of a corporation described in clause (i); (iii) a Governmental Entity; (iv) an International Organisation; (v) a Central Bank; or (vi) a Financial Institution.
katero koli državo članico glede poročanja Švici, ali
The term “Reportable Jurisdiction Person” means an individual or Entity that is resident in a Reportable Jurisdiction under the tax laws of such jurisdiction, or an estate of a decedent that was a resident of a Reportable Jurisdiction.
Švico glede poročanja državi članici, ali
For this purpose, an Entity such as a partnership, limited liability partnership or similar legal arrangement, which has no residence for tax purposes shall be treated as resident in the jurisdiction in which its place of effective management is situated.
katero koli drugo jurisdikcijo, (i) s katero ima, odvisno od vsebine, zadevna država članica ali Švica sporazum, v skladu s katerim bo navedena druga jurisdikcija zagotavljala podatke iz oddelka I, in (ii) ki se opredeli na seznamu, ki ga navedena država članica ali Švica objavi in sporoči Švici oziroma Evropski komisiji;
The term “Reportable Jurisdiction” means Switzerland with regard to a Member State or a Member State with regard to Switzerland in the context of the obligation to provide the information specified in Section I.
v zvezi z državami članicami katero koli drugo jurisdikcijo, (i) s katero ima Evropska unija sporazum, v skladu s katerim bo ta jurisdikcija zagotavljala podatke iz oddelka I, in (ii) ki se opredeli na seznamu, ki ga objavi Evropska komisija.
The term “Participating Jurisdiction” with regard to a Member State or Switzerland means:
Izraz ‚Obvladujoče osebe‘ pomeni fizične osebe, ki opravljajo nadzor nad Subjektom.
any Member State with regard to reporting to Switzerland, or
Pri skrbniškem skladu ta izraz pomeni ustanovitelja(-e), skrbnika(-e), morebitnega(-e) nadzornika(-e), upravičenca(-e) ali razred(-e) upravičencev in vsako drugo fizično osebo, ki opravlja končni dejanski nadzor nad skrbniškim skladom, pri pravnem dogovoru, ki ni skrbniški sklad, pa osebe z enakovrednimi ali podobnimi položaji.
Switzerland with regard to reporting to a Member State, or
Izraz ‚Obvladujoče osebe‘ je treba razlagati skladno s priporočili Projektne skupine za finančno ukrepanje.
any other jurisdiction (i) with which the relevant Member State or Switzerland, as the context requires, has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by that Member State or Switzerland and notified to Switzerland, respectively to the European Commission
Izraz ‚nefinančni subjekt‘ pomeni kateri koli Subjekt, ki ni Finančna institucija.
with regard to Member States, any other jurisdiction (i) with which the European Union has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by the European Commission.
Izraz ‚Pasivni nefinančni subjekt‘ pomeni: (i) nefinančni subjekt, ki ni Aktivni nefinančni subjekt, ali (ii) Investicijski subjekt iz pododstavka A(6)(b), ki ni Finančna institucija sodelujoče jurisdikcije.
The term “Controlling Persons” means the natural persons who exercise control over an Entity.
Izraz ‚Aktivni nefinančni subjekt‘ pomeni nefinančni subjekt, ki izpolnjuje katero koli od naslednjih meril:
In the case of a trust, that term means the settlor(s), the trustee(s), the protector(s) (if any), the beneficiary(ies) or class(es) of beneficiaries, and any other natural person(s) exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions.
manj kot 50 % bruto dohodka nefinančnega subjekta v predhodnem koledarskem letu ali drugem ustreznem poročevalskem obdobju je pasivni dohodek in manj kot 50 % sredstev, ki jih je imel nefinančni subjekt v predhodnem koledarskem letu ali drugem ustreznem poročevalskem obdobju, so sredstva, ki ustvarjajo pasivni dohodek ali se z njimi lahko ustvarja pasivni dohodek;
The term “Controlling Persons” must be interpreted in a manner consistent with the Financial Action Task Force Recommendations.
z delnicami nefinančnega subjekta se redno trguje na organiziranem trgu vrednostnih papirjev ali pa je nefinančni subjekt Povezani subjekt Subjekta, s katerega delnicami se redno trguje na organiziranem trgu vrednostnih papirjev;
The term “NFE” means any Entity that is not a Financial Institution.
nefinančni subjekt je Državni subjekt, Mednarodna organizacija ali Centralna banka oziroma Subjekt, ki je v celotni lasti enega ali več od navedenih;
The term “Passive NFE” means any: (i) NFE that is not an Active NFE; or (ii) an Investment Entity described in subparagraph A(6)(b) that is not a Participating Jurisdiction Financial Institution.
pretežen del dejavnosti nefinančnega subjekta je imetništvo (v celoti ali delno) izdanih delnic v eni ali več hčerinskih družbah, ki ne trgujejo ali poslujejo kot Finančne institucije, ali zagotavljanje financiranja in storitev tem družbam, pri čemer Subjekt ne more pridobiti statusa nefinančnega subjekta, če deluje (ali se predstavlja) kot investicijski sklad, na primer zasebni lastniški sklad, sklad tveganega kapitala, sklad za odkupe z zadolžitvijo ali kateri koli naložbeni nosilec, katerega namen je pridobivanje ali financiranje družb in nato imetništvo deležev v teh družbah kot kapitalskih sredstev za vlaganje;
The term “Active NFE” means any NFE that meets any of the following criteria:
nefinančni subjekt še ne opravlja dejavnosti in je ni opravljal v preteklosti, vendar vlaga premoženje v sredstva z namenom opravljati dejavnost, ki ni dejavnost finančne institucije, pod pogojem, da za nefinančni subjekt ta izjema ne velja po 24-mesečnem obdobju od dneva, ko je bil nefinančni subjekt prvotno organiziran;
less than 50 % of the NFE's gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 % of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;
nefinančni subjekt v preteklih petih letih ni bil Finančna institucija in je v postopku unovčenja svojih sredstev ali reorganizacije z namenom nadaljevati ali ponovno vzpostaviti poslovanje, ki ni poslovanje Finančne institucije;
the stock of the NFE is regularly traded on an established securities market or the NFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market;
nefinančni subjekt se ukvarja predvsem s transakcijami financiranja in varovanja pred tveganji s Povezanimi subjekti, ki niso Finančne institucije, ali zanje in ne zagotavlja finančnih storitev ali storitev varovanja pred tveganji Subjektu, ki ni Povezani subjekt, pod pogojem, da se skupina katerih koli tako Povezanih subjektov ukvarja predvsem s poslovanjem, ki ni poslovanje Finančne institucije, ali