natgillin/translations-raw huggingface dataset:
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in the name of a broker for an Account Holder in such institution);
Pri tem se šteje, da je pravna oseba ali pravni dogovor ‚podoben‘ partnerstvu oziroma partnerstvu z omejeno odgovornostjo, če se v državi članici v skladu z njeno davčno zakonodajo ne obravnava kot obdavčljiva enota.
in case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution);
Da pa bi se pri poročanju izognili podvajanju (glede na širok obseg pojma ‚Obvladujoče osebe‘ v zvezi s skrbniškimi skladi), se skrbniški sklad, ki je Pasivni nefinančni subjekt, ne sme razumeti kot podoben pravni dogovor.
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution;
Naslov sedeža Subjekta
in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.
Ena od zahtev iz točke E(6)(c) oddelka VIII Priloge I je, da uradna dokumentacija v zvezi s Subjektom vsebuje bodisi naslov njegovega sedeža v državi članici, Monaku ali drugi jurisdikciji, za katero zatrjuje, da je njen rezident, bodisi v državi članici, Monaku ali drugi jurisdikciji, v kateri je bil Subjekt ustanovljen ali organiziran.
Trusts that are Passive NFEs
Naslov sedeža Subjekta je načeloma kraj, v katerem je njegova dejanska uprava.
An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes, according to subparagraph D(3) of Section VIII of Annex I, shall be treated as resident in the jurisdiction in which its place of effective management is situated.
Naslov Finančne institucije, pri kateri ima Subjekt račun, poštni predal ali naslov, ki se uporablja izključno za pošto, ni naslov sedeža Subjekta, razen če je to edini naslov, ki ga Subjekt uporablja, in je naveden kot prijavljeni naslov sedeža Subjekta v njegovih organizacijskih dokumentih.
For these purposes, a legal person or a legal arrangement is considered ‘similar’ to a partnership and a limited liability partnership where it is not treated as a taxable unit in a Reportable Jurisdiction under the tax laws of such Reportable Jurisdiction.
Prav tako naslov, kjer se v skladu z napotki hrani vsa pošta, ni naslov sedeža Subjekta.
However, in order to avoid duplicate reporting (given the wide scope of the term ‘Controlling Persons’ in the case of trusts), a trust that is a Passive NFE may not be considered a similar legal arrangement.
PRILOGA III
Address of Entity's principal office
DODATNI ZAŠČITNI UKREPI ZA VARSTVO PODATKOV V ZVEZI Z OBDELAVO PODATKOV, KI SE ZBIRAJO IN IZMENJUJEJO V OKVIRU TEGA SPORAZUMA
One of the requirements described in subparagraph E(6)(c) of Section VIII of Annex I is that, with respect to an Entity, the official documentation includes either the address of the Entity's principal office in the Member State, Monaco or other jurisdiction in which it claims to be a resident or the Member State, Monaco or other jurisdiction in which the Entity was incorporated or organised.
Spodaj navedeni izrazi imajo pomen, ki jim je dodeljen, ko se uporabljajo v tem sporazumu:
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
izraz ‚osebni podatki‘ pomeni katero koli informacijo ki se nanaša na določeno ali določljivo osebo (‚oseba, na katero se nanašajo osebni podatki‘); določljiva oseba je tista, ki se jo lahko neposredno ali posredno identificira, predvsem s sklicevanjem na identifikacijsko številko ali na enega ali več dejavnikov, ki so značilni za njeno fizično, fiziološko, duševno, ekonomsko, kulturno ali socialno identiteto;
The address of a Financial Institution with which the Entity maintains an account, a post office box, or an address used solely for mailing purposes is not the address of the Entity's principal office unless such address is the only address used by the Entity and appears as the Entity's registered address in the Entity's organisational documents.
izraz ‚obdelava‘ pomeni kakršen koli postopek ali niz postopkov, ki se uporabljajo v zvezi z osebnimi podatki z avtomatskimi sredstvi ali brez njih, kakršni so zbiranje, beleženje, urejanje, hramba, prilagajanje ali sprememba, iskanje, vpogled, uporaba, razkritje s pošiljanjem ali prenosom, širjenje ali drugačno omogočanje dostopa, prilagajanje ali kombiniranje, zamrznitev, izbris ali uničenje.
Further, an address that is provided subject to instructions to hold all mail to that address is not the address of the Entity's principal office.
Prepoved diskriminacije
ANNEX III
Pogodbenici zagotovita, da zaščitni ukrepi, ki se uporabljajo v zvezi z obdelavo osebnih podatkov v skladu s tem sporazumom in zadevnimi nacionalnimi predpisi, veljajo za vse posameznike brez diskriminacije, zlasti ne glede na državljanstvo, državo stalnega prebivališča ali zunanji videz.
ADDITIONAL DATA PROTECTION SAFEGUARDS REGARDING THE TREATMENT OF THE DATA COLLECTED AND EXCHANGED UNDER THIS AGREEMENT
Podatki
The following terms and expressions shall have the meaning assigned to them hereinafter when used under this Agreement:
Podatki, ki jih obdelujeta pogodbenici na podlagi tega sporazuma, morajo biti relevantni, nujni in sorazmerni za namene, določene v tem sporazumu.
‘personal data’ means any information relating to an identified or identifiable natural person (‘data subject’); an identifiable person is one who can be identified, directly or indirectly, in particular by reference to an identification number or to one or more factors specific to his or her physical, physiological, mental, economic, cultural or social identity;
Pogodbenici ne izmenjata osebnih podatkov, ki razkrivajo rasno ali etnično pripadnost, politična, verska ali filozofska prepričanja ali sindikalno pripadnost, ali podatkov o zdravju ali spolnem življenju posameznika.
‘processing’ means any operation or set of operations which is performed upon personal data, whether or not by automatic means, such as collection, recording, organisation, storage, adaptation or alteration, retrieval, consultation, use, disclosure by transmission or transfer, dissemination or otherwise making available, alignment or combination, blocking, erasure or destruction.
Pravica do obveščenosti in dostopa do podatkov ter pravica do popravka in izbrisa podatkov
Non-discrimination
Če se informacije uporabijo za druge namene v okviru jurisdikcije, ki jih prejme, ali jih jurisdikcija, ki jih prejme, posreduje tretji jurisdikciji (državi članici ali Monaku) v skladu s členom 6(5) tega sporazuma, Pristojni organ jurisdikcije, ki informacije prejme in jih uporabi za druge namene ali jih posreduje tretji jurisdikciji, o tem obvesti zadevne osebe.
The Contracting Parties shall ensure that the safeguards applicable to the processing of personal data under this Agreement and relevant national laws apply to all individuals without discrimination, in particular on the basis of nationality or country of residence or physical appearance.
To informacijo je treba zagotoviti zadevni osebi pravočasno, da se ji omogoči uveljavljanje njenih pravic do varstva podatkov, v vsakem primeru pa preden jih jurisdikcija, ki prejme informacije, uporabi za druge namene ali jih posreduje tretji jurisdikciji.
Data
Vsak posameznik ima v zvezi s kakršnimi koli osebnimi podatki, ki se obdelujejo v okviru tega sporazuma, pravico zahtevati dostop do svojih osebnih podatkov, ki jih obdelujejo Poročevalske finančne institucije in/ali Pristojni organi, in pravico do popravka, če so ti podatki netočni.
The data processed by the Contracting Parties under this Agreement shall be relevant, necessary and proportionate to the purposes set out in this Agreement.
Če se podatki obdelujejo nezakonito, lahko posameznik zahteva izbris.
The Contracting Parties shall not exchange personal data revealing racial or ethnic origin, political opinions, religious or philosophical beliefs, trade union membership, or data concerning the health or sex life of the individual.
Za lažje uveljavljanje te pravice mora imeti vsak posameznik možnost, da vloži zahtevo za dostop, popravek in/ali izbris svojih podatkov, takšno zahtevo pa naslovi na pristojni organ prek organa, pristojnega za tega posameznika.
Right to information, right of access and rectification and erasure of data
Zaprošeni Pristojni organ zagotovi dostop do zadevnih podatkov in, kjer je primerno, posodobitev in/ali popravek netočnih ali nepopolnih podatkov.
Where the information is used for other purposes within the receiving jurisdiction or is transmitted by the receiving jurisdiction to a third jurisdiction (a Member State or Monaco) in accordance with Article 6(5) of the Agreement, the Competent Authority of the jurisdiction receiving the information and using it for other purposes or forwarding it to a third jurisdiction shall inform the persons concerned.
Pravica do pravnega varstva
This information shall be provided in sufficient time for the individual(s) concerned to exercise their data protection rights and, in any case, before the receiving jurisdiction has used the information for other purposes or transmitted it to the third jurisdiction.
V zvezi z osebnimi podatki, ki so obdelani v skladu s tem sporazumom, je treba vsakemu posamezniku priznati pravico do učinkovitega pravnega sredstva na upravni in sodni ravni, ne glede na njegovo državljanstvo ali dejstvo, da je njegova jurisdikcija rezidentstva ena ali druga zadevna jurisdikcija ali vse zadevne jurisdikcije skupaj.
With respect to any personal data processed under this Agreement, any individual shall have the right to request access to personal data relating to them that are processed by the Reporting Financial Institutions and/or the Competent Authorities and to rectify such data where they are inaccurate.
Avtomatska obdelava podatkov
Where the data is unlawfully processed the individual may request their erasure.
Pristojni organi ne sprejmejo nobene odločitve, ki bi imela negativne pravne učinke za osebo ali bi nanjo znatno vplivala in ki bi temeljila zgolj na avtomatski obdelavi podatkov, namenjeni oceni nekaterih vidikov njene osebnosti.
To facilitate the exercise of this right, each individual shall be entitled to submit requests for access to and rectification and/or erasure of their data; these requests shall be addressed to the other Competent Authority concerned through their own Competent Authority.
Prenosi podatkov organom tretjih držav
The requested Competent Authority shall provide access to the relevant data and, where appropriate, update and/or correct any inaccurate or incomplete data.
Pristojni organ lahko občasno prenese osebne podatke, ki jih prejme v skladu s tem sporazumom, javnim organom tretjih jurisdikcij, ki niso države članice in Monako, če so izpolnjeni vsi naslednji pogoji:
Right of redress
prenos v tretjo jurisdikcijo, ki prejme podatke, je potreben za namene iz člena 6(4), ta tretja jurisdikcija, ki prejme podatke pa bo te podatke uporabila samo za te namene;
With respect to any personal data processed under this Agreement, any individual shall have the right to effective administrative and judicial redress regardless of their nationality and country of residence in either or all of the jurisdictions involved.
podatki so primerni in sorazmerni glede na namene, za katere se prenesejo;
Automated processing
pristojnosti organa tretje jurisdikcije so neposredno povezane z nameni iz člena 6(4);
The Competent Authorities shall not take any decision which produces adverse legal effects concerning an individual or significantly affects them and which is based solely on automated processing of data intended to evaluate certain personal aspects relating to them.
tretja jurisdikcija, ki prejme podatke, zagotavlja enakovredno raven varstva osebnih podatkov, kot jo določa ta sporazum, ter se zaveže, da prejetih podatkov ne bo prenesla nobeni tretji strani;
Transfers to authorities of third countries
pristojni organ, ki je informacije posredoval, je dal predhodno dovoljenje v skladu s členom 6(5); in
A Competent Authority may occasionally transfer personal data received pursuant to this Agreement to public authorities of third jurisdictions, other than the Member States and Monaco, if all of the following circumstances apply:
posameznik, na katerega se nanašajo osebni podatki, je bil obveščen o prenosu.
the transfer is necessary for the purposes specified in Article 6(4) in the receiving third jurisdiction and the data will be used by the receiving third jurisdiction only for such purposes;
Vsak drug prenos informacij, prejetih v skladu s tem sporazumom, tretjim stranem je prepovedan.
the data are relevant and proportionate to the purposes for which they are transferred;
Celovitost in varnost podatkov
the competences of the third jurisdiction authority are directly related to the purposes referred to in Article 6(4);
Pogodbenici in Poročevalske finančne institucije morajo imeti v zvezi z informacijami, ki se obdelujejo na podlagi tega sporazuma, na voljo:
the receiving third jurisdiction guarantees a level of protection of personal data equivalent to that established by this Agreement, and undertakes not to transfer the received data to any third parties;
ustrezne zaščitne ukrepe za zagotovitev, da te informacije ostanejo zaupne in se uporabljajo le za namene in s strani oseb ali organov iz člena 6;
the Competent Authority that provided the information has given prior authorisation in accordance with the conditions set out in Article 6(5); and
potrebno infrastrukturo za učinkovito izmenjavo informacij (vključno z uveljavljenimi postopki za zagotavljanje pravočasne, natančne, varne in zaupne izmenjave informacij, učinkovitim in zanesljivim komunikacijskim sistemom ter zmogljivostjo za hitro reševanje vprašanj in pomislekov o izmenjavi ali zahtevah za izmenjavo informacij in za izvajanje člena 4 tega sporazuma);
the data subject has been informed of the transfer.
tehnične in organizacijske ukrepe za preprečevanje kakršnega koli nepooblaščenega posredovanja ali dostopa, naključnega ali nezakonitega uničenja ali naključne izgube ali predelave ali katere koli druge nezakonite oblike obdelave; in
Any other transfers of information received pursuant to this Agreement to third parties is prohibited.
tehnične in organizacijske ukrepe za popravek vseh netočnih informacij in izbris informacij, za katere ne obstajajo pravni razlogi za hrambo.
Data integrity and security
Pogodbenici zagotovita, da Poročevalske finančne institucije nemudoma obvestijo Pristojni organ svoje jurisdikcije, kadar utemeljeno menijo, da so temu Pristojnemu organu sporočile netočne ali nepopolne informacije.
With respect to the information processed under this Agreement, the Contracting Parties and the Reporting Financial Institutions shall have in place:
Obveščeni Pristojni organ sprejme vse ustrezne ukrepe, ki so mu na voljo v skladu z njegovo nacionalno zakonodajo, da obravnava napake, opisane v obvestilu.
appropriate safeguards to ensure that such information remains confidential and is used solely for the purposes and by the persons or authorities referred to in Article 6;
Sankcije
the infrastructure for an effective information-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 this Agreement);
Pogodbenici zagotovita, da se morebitna kršitev določb o varstvu osebnih podatkov iz tega sporazuma kaznuje z učinkovitimi in odvračilnimi sankcijami.
technical and organisational measures to prevent any unauthorised disclosure or access, accidental or unlawful destruction or accidental loss, or alteration, or any other unlawful form of processing; and
Nadzor
technical and organisational measures for the rectification of any inaccurate information and the deletion of information for which there is no legal justification for its retention.
Nadzor nad obdelavo osebnih podatkov s strani Poročevalskih finančnih institucij in Pristojnih organov v okviru tega sporazuma izvajajo: (i) nacionalni organi za nadzor nad varstvom osebnih podatkov, ustanovljeni v skladu z nacionalno zakonodajo, s katero se izvaja Direktiva 95/46/ES, v državah članicah in (ii) komisija za nadzor osebnih podatkov v Monaku.
The Contracting Parties shall ensure that the Reporting Financial Institutions shall without delay notify the Competent Authority in their jurisdiction when they have reasons to believe that they have reported any incorrect or incomplete information to such Competent Authority.
Ti nadzorni organi držav članic in Monaka morajo imeti učinkovita pooblastila za nadzor, preiskave, ukrepe in pregled ter imeti pristojnost, da kršitve zakonodaje po potrebi posredujejo organom pregona.
The notified Competent Authority shall take all appropriate measures available under its domestic law to address the errors described in the notice.
Organi zlasti zagotovijo, da se pritožbe v zvezi s kršitvami evidentirajo, preiščejo, da se nanje odgovori in da se na njihovi podlagi sprejmejo ustrezni ukrepi.
Sanctions
v Republiki Poljski: Minister Finansów ali pooblaščeni predstavnik;
The Contracting Parties shall ensure that any infringement of the provisions on the protection of personal data set out in this Agreement shall be subject to effective and dissuasive sanctions.
v Portugalski republiki: O Ministro das Finanças ali pooblaščeni predstavnik;
in the Federal Republic of Germany: der Bundesminister der Finanzen or an authorised representative; (g) in the Republic of Estonia: Rahandusminister or an authorised representative;
SKUPNA IZJAVA POGODBENIC O SKLADNOSTI S SVETOVNIM STANDARDOM
in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative; (i) in the Kingdom of Spain: el Ministro de Economía y Hacienda or an authorised representative; (j) in the French Republic: le Ministre chargé du budget or an authorised representative; (k) in the Republic of Croatia: Ministar financija or an authorised representative; (l) in Ireland: the Revenue Commissioners or their authorised representative,
Pogodbenici se strinjata glede skladnosti s svetovnim standardom v zvezi z določbami o avtomatični izmenjavi informacij iz:
in the Italian Republic: il Direttore Generale delle Finanze or an authorised representative; (n) in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative; (o) in the Republic of Latvia: Finanšu ministrs or an authorised representative;
Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja, kakor je bila spremenjena z Direktivo Sveta 2014/107/EU,
in the Republic of Lithuania: Finansų ministras or an authorised representative; (q) in the Grand Duchy of Luxembourg: le Ministre des Finances or an authorised representative; (r) in Hungary: a pénzügyminiszter or an authorised representative; (s) in the Republic of Malta: il-Ministru responsabbli għall-Finanzi or an authorised representative; (t) in the Kingdom of the Netherlands: de Minister van Financiën or an authorised representative; (u) in the Republic of Austria: der Bundesminister für Finanzen or an authorised representative;
v Sporazumu in njegovih prilogah, in
in the Republic of Poland: Minister Finansów or an authorised representative;
v drugih sporazumih, ki jih je Evropska unija sklenila vzporedno v isti zadevi s Švicarsko konfederacijo, Kneževino Andoro, Kneževino Lihtenštajn in Republiko San Marino, čeprav nekateri od teh sporazumov vsebujejo dodatne podrobnosti o zaupnosti in varstvu podatkov zaradi različnih stališč Kneževine Monako in teh drugih štirih držav na tem področju, v obsegu, ki je nujno potreben, da državam članicam omogoča izpolnjevanje zahtev, ki jim jih nalaga pravo Evropske unije v njihovih odnosih z jurisdikcijami zunaj Evropske unije.
in the Portuguese Republic: o Ministro das Finanças or an authorised representative;
SKUPNA IZJAVA POGODBENIC O SPORAZUMU IN NJEGOVIH PRILOGAH
in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative;
Pogodbenici se glede uporabe Sporazuma in njegovih prilog I in II strinjata, da bosta upoštevali komentarje k vzorčnemu sporazumu med pristojnimi organi in k enotnemu standardu poročanja, ki ju je pripravila OECD, kot ponazoritev ali razlago in da se zagotovi dosledna uporaba.
in the Republic of Slovenia: Minister za finance or an authorised representative;
SKUPNA IZJAVA POGODBENIC O ČLENU 5 SPORAZUMA
in the Slovak Republic: Minister financií or an authorised representative;
Pogodbenici se strinjata glede uporabe člena 5 Sporazuma o izmenjavi informacij na zahtevo, da bosta kot vir razlage upoštevali komentarje k členu 26 vzorčne konvencije OECD o davku na dohodek in kapital.
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative;
SKUPNA IZJAVA POGODBENIC O ČLENU 2 PROTOKOLA O SPREMEMBI
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative;
V zvezi s členom 2 Protokola o spremembi se pogodbenici strinjata, da začasna uporaba Protokola o spremembi pomeni:
(ac) in the United Kingdom of Great Britain and Northern Ireland and in the European territories for whose external relations the United Kingdom is responsible: the Commissioners of Inland Revenue or their authorised representative and the competent authority in Gibraltar, which the United Kingdom will designate in accordance with the Agreed Arrangements relating to Gibraltar authorities in the context of EU instruments and related treaties notified to the Member States and institutions of the European Union of 19 April 2000, a copy of which shall be notified to the Principality of Monaco by the Secretary General of the Council of the European Union, and which shall apply to this Agreement.
da Kneževina Monako in države članice ter njihove Finančne institucije uporabljajo pravila o poročanju in dolžni skrbnosti v skladu s prilogama I in II najpozneje od 1. januarja 2017, da bi lahko izpolnile svoje obveznosti v skladu s členom 3(3) Sporazuma, kakor je spremenjen s Protokolom o spremembi.
DECLARATIONS OF THE CONTRACTING PARTIES:
Vendar obveznosti iz člena 3(3) Sporazuma, kakor je spremenjen s Protokolom o spremembi, za pogodbenici ne bodo veljale, dokler niso izpolnjeni pogoji za začetek veljavnosti iz člena 2(1) Protokola o spremembi;
JOINT DECLARATION BY THE CONTRACTING PARTIES ON COMPLIANCE WITH THE GLOBAL STANDARD
da smejo države članice od 1. januarja 2017 Kneževini Monako posredovati zahteve po informacijah v skladu s členom 5 Sporazuma, kakor je spremenjen s Protokolom o spremembi, vendar se lahko Kneževina Monako odloči, da bo odgovorila na te zahteve šele potem, ko bodo izpolnjeni pogoji za začetek veljavnosti iz člena 2(1) Protokola o spremembi,
The Contracting Parties agree on the compliance with the Global Standard of the provisions on the automatic exchange of information contained:
da lahko Kneževina Monako in njene Finančne institucije ob upoštevanju začasne uporabe tega protokola o spremembi začasno odložijo izvajanje svojih obveznosti na podlagi Sporazuma med Evropsko skupnostjo in Kneževino Monako o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES, v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, od 1. januarja 2017, razen če je v členu 2(4) Protokola o spremembi določeno drugače.
in Council Directive 2011/16/EU on administrative cooperation in the field of taxation, as amended by Council Directive 2014/107/EU,
D. Pregled Že obstoječih računov visoke vrednosti, katerih imetniki so posamezniki, mora biti končan do 31. decembra 2017.
in the Agreement and its annexes, and
Pregled Že obstoječih računov nižje vrednosti, katerih imetniki so posamezniki, mora biti končan do 31. decembra 2018.