natgillin/translations-raw huggingface dataset:
The term “Participating Jurisdiction Financial Institution” means (i) any Financial Institution that is resident in a Participating Jurisdiction, but excludes any branch of that Financial Institution that is located outside such Participating Jurisdiction, and (ii) any branch of a Financial Institution that is not resident in a Participating Jurisdiction, if that branch is located in such Participating Jurisdiction.
Izraz ‚Depozitna institucija‘pomeni kateri koli Subjekt, ki sprejema depozite pri običajnem bančnem ali podobnem poslovanju.
The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.
Izraz ‚Investicijski subjekt‘pomeni kateri koli subjekt:
The term “Custodial Institution” means any Entity that holds, as a substantial portion of its business, Financial Assets for the account of others.
katerega osrednji posel je, da za stranke ali v njihovem imenu opravlja eno ali več od naslednjih dejavnosti ali operacij:
An Entity holds Financial Assets for the account of others as a substantial portion of its business if the Entity's gross income attributable to the holding of Financial Assets and related financial services equals or exceeds 20 % of the Entity's gross income during the shorter of: (i) the three-year period that ends on 31 December (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or (ii) the period during which the Entity has been in existence.
trgovanje z instrumenti denarnega trga (čeki, menice, potrdila o vlogi, izvedeni finančni instrumenti itd.), z deviznimi sredstvi, instrumenti, vezanimi na tečaj, obrestno mero in indekse, prenosljivimi vrednostnimi papirji ali blagovnimi terminskimi pogodbami,
The term “Depository Institution” means any Entity that accepts deposits in the ordinary course of a banking or similar business.
upravljanje individualnih in kolektivnih portfeljev ali
The term “Investment Entity” means any Entity:
drugo vlaganje, vodenje ali upravljanje Finančnih sredstev ali denarja za druge osebe,
which primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:
katerega bruto dohodek izhaja zlasti iz investiranja ali reinvestiranja finančnih sredstev oziroma trgovanja z njimi, če ga upravlja drug subjekt, ki je depozitna institucija, skrbniška institucija, določena zavarovalna družba ali investicijski subjekt iz točke A(6)(a).
trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading;
Za Subjekt velja, da je njegov osrednji posel opravljanje ene ali več od dejavnosti iz pododstavka A(6)(a), oziroma bruto dohodek Subjekta za namene iz pododstavka A(6)(b) izhaja zlasti iz investiranja ali reinvestiranja Finančnih sredstev oziroma trgovanja z njimi, če je njegov bruto dohodek iz zadevnih dejavnosti enak ali večji od 50 % njegovega bruto dohodka v krajšem od naslednjih obdobij: (i) triletnem obdobju, ki se konča 31. decembra pred letom, v katerem se opravi določitev, ali (ii) obdobju obstoja Subjekta.
individual and collective portfolio management; or
Izraz ‚Investicijski subjekt‘ne zajema Subjekta, ki je Aktivni NFS, ker izpolnjuje katero od meril iz pododstavkov D(9)(d) do (g).
otherwise investing, administering, or managing Financial Assets or money on behalf of other persons;
Ta odstavek se razlaga skladno z besedilom iz opredelitve izraza ‚finančna institucija‘v priporočilih Projektne skupine za finančno ukrepanje.
the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets, if the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, or an Investment Entity described in subparagraph A(6)(a).
Izraz ‚Finančno sredstvo‘zajema vrednostni papir (na primer delnico družbe, lastniški delež ali upravičeni lastniški delež v partnerstvu ali skrbniškem skladu, ki ima razpršeno lastništvo ali s katerim se javno trguje, oziroma menico, obveznico, zadolžnico ali drugo dokazilo o zadolženosti), delež v partnerstvu, blago, posel zamenjave (na primer zamenjavo obrestnih mer, valutno zamenjavo, zamenjavo osnove, določitev najvišje in najnižje obrestne mere, blagovno zamenjavo, kapitalsko zamenjavo, zamenjavo delniških indeksov in podobne dogovore), Zavarovalno pogodbo in Pogodbo rentnega zavarovanja ter vsakršno udeležbo (vključno s standardizirano ali nestandardizirano terminsko pogodbo ali opcijo) v vrednostnem papirju, deležu v partnerstvu, blagu, poslu zamenjave oziroma Zavarovalni pogodbi ali Pogodbi rentnega zavarovanja.
An Entity is treated as primarily conducting as a business one or more of the activities described in subparagraph A(6)(a), or an Entity's gross income is primarily attributable to investing, reinvesting, or trading in Financial Assets for the purposes of subparagraph A(6)(b), if the Entity's gross income attributable to the relevant activities equals or exceeds 50 % of the Entity's gross income during the shorter of: (i) the three-year period ending on 31 December of the year preceding the year in which the determination is made; or (ii) the period during which the Entity has been in existence.
Izraz ‚Finančno sredstvo‘ne vključuje nedolžniškega, neposrednega deleža v nepremičnini.
The term “Investment Entity” does not include an Entity that is an Active NFE because that Entity meets any of the criteria in subparagraphs D(9)(d) to (g).
Izraz ‚Določena zavarovalna družba‘pomeni Subjekt, ki je zavarovalna družba (ali holdinška družba zavarovalne družbe) in izda Zavarovalno pogodbo z odkupno vrednostjo ali Pogodbo rentnega zavarovanja oziroma je dolžna opravljati plačila v zvezi z njo.
This paragraph shall be interpreted in a manner consistent with similar language set forth in the definition of “financial institution” in the Financial Action Task Force Recommendations.
B. Neporočevalska finančna institucija
The term “Financial Asset” includes a security (for example, a share of stock in a corporation; partnership or beneficial ownership interest in a widely held or publicly traded partnership or trust; note, bond, debenture, or other evidence of indebtedness), partnership interest, commodity, swap (for example, interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps, and similar agreements), Insurance Contract or Annuity Contract, or any interest (including a futures or forward contract or option) in a security, partnership interest, commodity, swap, Insurance Contract, or Annuity Contract.
Izraz ‚Neporočevalska finančna institucija‘pomeni Finančno institucijo, ki je:
The term “Financial Asset” does not include a non-debt, direct interest in real property.
Državni subjekt, Mednarodna organizacija ali Centralna banka, razen v zvezi s plačilom, ki izhaja iz obveznosti v zvezi z vrsto komercialne finančne dejavnosti, ki jo opravlja Določena zavarovalna družba, Skrbniška institucija ali Depozitna institucija;
The term “Specified Insurance Company” means any Entity that is an insurance company (or the holding company of an insurance company) which issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract.
Pokojninski sklad z veliko udeležbo, Pokojninski sklad z majhno udeležbo, Pokojninski sklad državnega subjekta, Mednarodne organizacije ali Centralne banke ali Kvalificirani izdajatelj kreditnih kartic;
B. Non-Reporting Financial Institution
kateri koli drug Subjekt, pri katerem obstaja majhno tveganje, da se bo uporabil za izogibanje davku, in ki ima zelo podobne značilnosti kot Subjekti iz pododstavkov B(1)(a) in (b) in je v nacionalnih zakonodajah opredeljen kot Neporočevalska finančna institucija ter je za države članice določen v členu 8(7a) Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja ter se sporoči Lihtenštajnu in za Lihtenštajn ter se sporoči Evropski komisiji, če status takšnega Subjekta kot Neporočevalske finančne institucije ni v nasprotju s cilji tega sporazuma;
The term “Non-Reporting Financial Institution” means any Financial Institution which is:
Opravičeni kolektivni naložbeni nosilec ali
a Governmental Entity, International Organisation or Central Bank, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution;
skrbniški sklad, če je njegov skrbnik Poročevalska finančna institucija, ki v zvezi z vsemi Računi sklada, o katerih se poroča, sporoča vse zahtevane podatke v skladu z oddelkom I.
a Broad Participation Retirement Fund; a Narrow Participation Retirement Fund; a Pension Fund of a Governmental Entity, International Organisation or Central Bank; or a Qualified Credit Card Issuer;
Izraz ‚Državni subjekt‘pomeni vlado države članice, Lihtenštajna ali druge jurisdikcije, katero koli politično enoto države članice, Lihtenštajna ali druge jurisdikcije (kar vključuje, da ne bi bilo dvoma, zvezno državo, pokrajino, okrožje ali občino) ali katero koli agencijo ali javni organ v celotni lasti države članice, Lihtenštajna ali druge jurisdikcije oziroma enega ali več navedenih subjektov (pri čemer vsak velja za ‚Državni subjekt‘).
any other Entity that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the Entities described in subparagraphs B(1)(a) and (b), and is defined in domestic law as a Non-Reporting Financial Institution, 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 Liechtenstein and for Liechtenstein, is communicated to the European Commission, provided that the status of such Entity as a Non-Reporting Financial Institution does not frustrate the purposes of this Agreement;
Ta kategorija vključuje sestavne dele, nadzorovane subjekte in politične enote države članice, Lihtenštajna ali druge jurisdikcije.
an Exempt Collective Investment Vehicle; or
‚Sestavni del‘države članice, Lihtenštajna ali druge jurisdikcije pomeni osebo, organizacijo, agencijo, urad, sklad, javni organ ali kakor koli imenovano drugo telo, ki je organ oblasti države članice, Lihtenštajna ali druge jurisdikcije.
a trust to the extent that the trustee of the trust is a Reporting Financial Institution and reports all information required to be reported pursuant to Section I with respect to all Reportable Accounts of the trust.
Čisti dobiček organa oblasti se mora pripisati na njegov račun ali druge račune države članice, Lihtenštajna ali druge jurisdikcije, pri čemer noben del ne gre v korist katere koli zasebne osebe.
The term “Governmental Entity” means the government of a Member State, Liechtenstein or other jurisdiction, any political subdivision of a Member State, Liechtenstein or other jurisdiction (which, for the avoidance of doubt, includes a state, province, county, or municipality), or any wholly owned agency or instrumentality of a Member State, Liechtenstein or other jurisdiction or of any one or more of the foregoing (each, a “Governmental Entity”).
Sestavni del ne vključuje posameznika, ki je vladar, uradnik ali upravljavec in nastopa zasebno ali v osebnem svojstvu.
This category is comprised of the integral parts, controlled entities, and political subdivisions of a Member State, Liechtenstein or other jurisdiction.
Nadzorovani subjekt pomeni Subjekt, ki je po obliki ločen od države članice, Lihtenštajna ali druge jurisdikcije ali je drugače ločen pravni subjekt, če:
An “integral part” of a Member State, Liechtenstein or other jurisdiction means any person, organisation, agency, bureau, fund, instrumentality, or other body, however designated, that constitutes a governing authority of a Member State, Liechtenstein or other jurisdiction.
je v celotni lasti in pod nadzorom enega ali več Državnih subjektov, in sicer neposredno ali prek enega ali več nadzorovanih subjektov;
The net earnings of the governing authority must be credited to its own account or to other accounts of the Member State, Liechtenstein or other jurisdiction, with no portion inuring to the benefit of any private person.
se njegov čisti dobiček pripiše na njegov račun ali račune enega ali več Državnih subjektov, pri čemer noben del njegovega dohodka ne gre v korist katere koli zasebne osebe, in
An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity.
se premoženje Subjekta ob prenehanju prenese na enega ali več Državnih subjektov.
A controlled entity means an Entity which is separate in form from the Member State, Liechtenstein or other jurisdiction or which otherwise constitutes a separate juridical entity, provided that:
Dohodek ne gre v korist zasebnih oseb, če so take osebe predvideni upravičenci vladnega programa in se dejavnosti programa izvajajo za širšo javnost v zvezi s splošno blaginjo ali se nanašajo na izvajanje posameznih nalog države.
the Entity is wholly owned and controlled by one or more Governmental Entities directly or through one or more controlled entities;
Ne glede na to pa se šteje, da gre dohodek v korist zasebnih oseb, če je dosežen prek Državnega subjekta, ki se uporablja za opravljanje komercialne dejavnosti, kot je komercialna bančna dejavnost, s katero se zagotavljajo finančne storitve zasebnim osebam.
the Entity's net earnings are credited to its own account or to the accounts of one or more Governmental Entities, with no portion of its income inuring to the benefit of any private person; and
Izraz ‚Mednarodna organizacija‘pomeni katero koli mednarodno organizacijo oziroma agencijo ali javni organ v njeni celotni lasti.
the Entity's assets vest in one or more Governmental Entities upon dissolution.
Ta kategorija vključuje katero koli medvladno organizacijo (vključno z nadnacionalno organizacijo), (i) ki jo sestavljajo predvsem vlade, (ii) ki ima z državo članico, Lihtenštajnom ali drugo jurisdikcijo veljaven sporazum o sedežu ali zelo podoben sporazum in (iii) katere dohodek ne gre v korist zasebnih oseb.
Income does not inure to the benefit of private persons if such persons are the intended beneficiaries of a governmental programme, and the programme activities are performed for the general public with respect to the common welfare or relate to the administration of some phase of government.
Izraz ‚Centralna banka‘pomeni institucijo, ki je po pravu ali odobritvi države glavni organ, ki ni vlada same države članice, Lihtenštajna ali druge jurisdikcije in izdaja instrumente z namenom, da krožijo kot valuta.
Notwithstanding the foregoing, however, income is considered to inure to the benefit of private persons if the income is derived from the use of a Governmental Entity to conduct a commercial business, such as a commercial banking business, that provides financial services to private persons.
Takšna institucija lahko vključuje javni organ, ki je ločen od vlade države članice, Lihtenštajna ali druge jurisdikcije ne glede na to, ali je v celotni ali delni lasti države članice, Lihtenštajna ali druge jurisdikcije.
The term “International Organisation” means any international organisation or wholly owned agency or instrumentality thereof.
Izraz ‚Pokojninski sklad z veliko udeležbo‘pomeni sklad, ustanovljen za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti ali katere koli kombinacije teh upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
This category includes any intergovernmental organisation (including a supranational organisation) (i) that is comprised primarily of governments; (ii) that has in effect a headquarters or substantially similar agreement with the Member State, Liechtenstein or the other jurisdiction; and (iii) the income of which does not inure to the benefit of private persons.
sklad nima niti enega upravičenca s pravico do več kot 5 % sredstev sklada;
The term “Central Bank” means an institution that is by law or government sanction the principal authority, other than the government of the Member State, Liechtenstein or the other jurisdiction itself, issuing instruments intended to circulate as currency.
za sklad veljajo državni predpisi, letno pa sporoča podatke davčnim organom, in
Such an institution may include an instrumentality that is separate from the government of the Member State, Liechtenstein or the other jurisdiction, whether or not owned in whole or in part by the Member State, Liechtenstein or the other jurisdiction.
sklad izpolnjuje vsaj eno od naslednjih zahtev:
The term “Broad Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits, or any combination thereof, to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that the fund:
sklad je na splošno oproščen plačila davka od dohodka iz naložb oziroma je obdavčitev takšnega dohodka odložena ali pa je takšen dohodek obdavčen po nižji stopnji, ker ima status pokojninskega načrta;
does not have a single beneficiary with a right to more than 5 % of the fund's assets;
sklad prejema vsaj 50 % vseh svojih prispevkov (razen prenosov sredstev iz drugih načrtov iz pododstavkov B(5) do (7) ali s pokojninskih računov iz pododstavka C(17)(a)) od delodajalcev financerjev;
is subject to government regulation and provides information reporting to the tax authorities; and
izplačila ali dvigi iz sklada so dopustni le ob določenih dogodkih v zvezi z upokojitvijo, invalidnostjo ali smrtjo (razen izplačil, prenesenih na druge pokojninske sklade iz pododstavkov B(5) do (7) ali pokojninske račune iz pododstavka C(17)(a)) ali pa velja sistem malusov za izplačila ali dvige, opravljene pred takšnimi dogodki, ali
satisfies at least one of the following requirements:
prispevki (razen določenih dopustnih dopolnilnih prispevkov) zaposlenih v sklad so omejeni glede na zasluženi dohodek zaposlenega ali ob upoštevanju pravil iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut ne smejo presegati v domači valuti posamezne države članice ali Lihtenštajna izraženega zneska, ki ustreza 50000 USD, letno.
the fund is generally exempt from tax on investment income, or taxation of such income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan;
Izraz ‚Pokojninski sklad z majhno udeležbo‘pomeni sklad, ustanovljen za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
the fund receives at least 50 % of its total contributions (other than transfers of assets from other plans described in subparagraphs B(5) to (7) or from retirement and pension accounts described in subparagraph C(17)(a)) from the sponsoring employers;
ima sklad manj kot 50 udeležencev;
distributions or withdrawals from the fund are allowed only upon the occurrence of specified events related to retirement, disability, or death (except rollover distributions to other retirement funds described in subparagraphs B(5) to (7) or retirement and pension accounts described in subparagraph C(17)(a)), or penalties apply to distributions or withdrawals made before such specified events; or
sklad financira en ali več delodajalcev, ki niso Investicijski subjekti ali Pasivni NFS;
contributions (other than certain permitted make-up contributions) by employees to the fund are limited by reference to earned income of the employee or may not exceed annually, an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 50000, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
prispevki zaposlenih in delodajalcev v sklad (razen prenosov sredstev s pokojninskih računov iz pododstavka C(17)(a)) so omejeni glede na zasluženi dohodek oziroma nadomestila zaposlenega;
The term “Narrow Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that:
udeleženci, ki niso rezidenti jurisdikcije (države članice ali Lihtenštajna), v kateri je sklad ustanovljen, niso upravičeni do več kot 20 % sredstev sklada in
the fund has fewer than 50 participants;
za sklad veljajo državni predpisi, letno pa sklad sporoča podatke davčnim organom.
the fund is sponsored by one or more employers that are not Investment Entities or Passive NFEs;
Izraz ‚Pokojninski sklad Državnega subjekta, Mednarodne organizacije ali Centralne banke‘ pomeni sklad, ki ga ustanovi Državni subjekt, Mednarodna organizacija ali Centralna banka za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem ali udeležencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) ali ki niso sedanji ali nekdanji zaposleni, če se prejemki takim upravičencem ali udeležencem zagotovijo zaradi osebnih storitev, opravljenih za Državni subjekt, Mednarodno organizacijo ali Centralno banko.
the employee and employer contributions to the fund (other than transfers of assets from retirement and pension accounts described in subparagraph C(17)(a)) are limited by reference to earned income and compensation of the employee, respectively;
Izraz ‚Kvalificirani izdajatelj kreditnih kartic‘pomeni Finančno institucijo, ki izpolnjuje naslednje zahteve:
participants that are not residents of the jurisdiction (being a Member State or Liechtenstein) in which the fund is established are not entitled to more than 20 % of the fund's assets; and
je Finančna institucija le zato, ker je izdajatelj kreditnih kartic, ki sprejema depozite samo, ko stranka opravi plačilo, ki presega dolgovano stanje na kartici, preplačilo pa se stranki ne vrne takoj, in
the fund is subject to government regulation and provides information reporting to the tax authorities.
Izraz ‚Oproščeni kolektivni naložbeni nosilec‘pomeni Investicijski subjekt, ki je s predpisi urejen kot kolektivni naložbeni nosilec, če imajo ali hranijo vse deleže v njem posamezniki ali Subjekti, ki niso Osebe, o katerih se poroča, razen Pasivnih NFS z Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
The term “Pension Fund of a Governmental Entity, International Organisation or Central Bank” means a fund established by a Governmental Entity, International Organisation or Central Bank to provide retirement, disability, or death benefits to beneficiaries or participants who are current or former employees (or persons designated by such employees), or who are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the Governmental Entity, International Organisation or Central Bank.
Za Investicijski subjekt, ki je s predpisi urejen kot kolektivni naložbeni nosilec, ne more veljati, da ni Oproščeni kolektivni naložbeni nosilec v skladu s pododstavkom B(9) zgolj zato, ker je kolektivni naložbeni nosilec izdal prinosniške delnice v fizični obliki, če:
The term “Qualified Credit Card Issuer” means a Financial Institution satisfying the following requirements:
kolektivni naložbeni nosilec ni izdal in ne izda prinosniških delnic v fizični obliki po 31. decembru 2015;