natgillin/translations-raw huggingface dataset:
It is further understood that these provisions aim at guaranteeing the taxpayer a fair procedure and not at preventing or unduly delaying the exchange of information process.’.
Razume se tudi, da je cilj teh določb davkoplačevalcem zagotoviti pošten postopek in ne preprečiti ali neupravičeno zavlačevati postopka izmenjave informacij.“
This Amending Protocol is drawn up in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovakian, Slovenian, Spanish and Swedish languages, each of these texts being equally authentic.
Ta protokol o spremembi se sestavi v dveh izvodih v angleškem, bolgarskem, češkem, danskem, estonskem, finskem, francoskem, grškem, hrvaškem, italijanskem, latvijskem, litovskem, madžarskem, malteškem, nemškem, nizozemskem, poljskem, portugalskem, romunskem, slovaškem, slovenskem, španskem in švedskem jeziku, pri čemer so besedila v vseh navedenih jezikih enako verodostojna.
IN WITNESS WHEREOF, the undersigned Plenipotentiaries have hereunto set their hands.
V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta protokol o spremembi.
OJ EU L 157, 26.6.2003, p. 38.
UL EU L 157, 26.6.2003, str. 38.
OJ EU L 19, 21.1.2005, p. 55.
UL EU L 19, 21.1.2005, str.
OJ EU L 281, 23.11.1995, p. 31.
55.
‘Journal de Monaco’, the official bulletin of the Principality, No 7918 of 26 June 2009.
UL EU L 281, 23.11.1995, str.
OJ EU L 64, 11.3.2011, p. 1.
31.
elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.
Uradni list Kneževine Monako (Journal de Monaco – Bulletin officiel de la Principauté) št. 7918, 26.6.2009.
If a ‘hold mail’ instruction or ‘in-care-of’ address is discovered in the electronic search and no other address and none of the other indicia listed in subparagraphs B(2)(a) to (e) are identified for the Account Holder, the Reporting Financial Institution must, in the order most appropriate to the circumstances, apply the paper record search described in subparagraph C(2), or seek to obtain from the Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of such Account Holder.
UL EU L 64, 11.3.2011, str.
If the paper search fails to establish an indicium and the attempt to obtain the self-certification or Documentary Evidence is not successful, the Reporting Financial Institution must report the account to the Competent Authority of its Member State or Monaco, as the context requires, as an undocumented account.
1.
Notwithstanding a finding of indicia under subparagraph B(2), a Reporting Financial Institution is not required to treat an Account Holder as a resident of a Reportable Jurisdiction if:
od indicev, ki so našteti v točki B(2)(a) do (e), ali če se spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, mora Poročevalska finančna institucija Imetnika računa za davčne namene obravnavati kot rezidenta vsake Jurisdikcije, o kateri se poroča, za katero je ugotovljen indic, razen če se odloči za uporabo točke B(6) in za navedeni račun velja ena od izjem iz navedene točke.
the Account Holder information contains a current mailing or residence address in the Reportable Jurisdiction, one or more telephone numbers in that Reportable Jurisdiction (and no telephone number in Monaco or the Member State of the Reporting Financial Institution, as the context requires) or standing instructions (with respect to Financial Accounts other than Depository Accounts) to transfer funds to an account maintained in a Reportable Jurisdiction, and the Reporting Financial Institution obtains, or has previously reviewed and maintains a record of:
Če se z elektronskim iskanjem odkrije naslov ‚poštno ležeče‘ ali ‚v skrbi drugega‘ ter se za Imetnika računa ne ugotovijo noben drug naslov in nobeni drugi indici, našteti v točkah B(2)(a) do (e), mora Poročevalska finančna institucija po vrstnem redu, ki najbolj ustreza okoliščinam, uporabiti iskanje po papirni evidenci, opisano v točki C(2), ali od Imetnika računa pridobiti samopotrdilo ali Dokazne listine zaradi ugotavljanja rezidentstva tega Imetnika računa za davčne namene.
a self-certification from the Account Holder's jurisdiction(s) of residence (a Member State, Monaco or other jurisdiction) that does not include such Reportable Jurisdiction; and
Če z iskanjem po papirni evidenci ni mogoče odkriti indica in so prizadevanja za pridobitev samopotrdila ali Dokaznih listin neuspešna, mora Poročevalska finančna institucija Pristojnemu organu v svoji državi članici ali Monaku, odvisno od vsebine, račun prijaviti kot nedokumentiran račun.
Documentary Evidence establishing the Account Holder's non-reportable status;
Ne glede na odkritje indicev iz točke B(2) Poročevalski finančni instituciji Imetnika računa ni treba obravnavati kot rezidenta Jurisdikcije, o kateri se poroča, če:
the Account Holder information contains a currently effective power of attorney or signatory authority granted to a person with an address in the Reportable Jurisdiction, and the Reporting Financial Institution obtains, or has previously reviewed and maintains a record of:
informacije o Imetniku računa vsebujejo trenutni poštni naslov ali naslov prebivališča v Jurisdikciji, o kateri se poroča, eno ali več telefonskih številk v navedeni Jurisdikciji, o kateri se poroča (in, glede na okoliščine, nobene v Monaku ali državi članici Poročevalske finančne institucije) ali trajni nalog (v zvezi s Finančnimi računi razen Depozitnih računov) za prenos sredstev na račun, ki se vodi v Jurisdikciji, o kateri se poroča, Poročevalska finančna institucija pa pridobi ali je že prej pregledala in ima v evidenci:
a self-certification from the Account Holder's jurisdiction(s) of residence (a Member State, Monaco or other jurisdiction) that does not include such Reportable Jurisdiction; or
samopotrdilo Imetnika računa jurisdikcije ali jurisdikcij (države članice, Monaka ali drugih jurisdikcij), katerih rezident je takšen Imetnik računa, ki ne vključuje takšne Jurisdikcije, o kateri se poroča; in
Documentary Evidence establishing the Account Holder's non-reportable status.
Dokazne listine, ki potrjujejo neporočevalski status Imetnika računa;
C. Enhanced Review Procedures for High Value Accounts.
informacije o Imetniku računa vsebujejo trenutno veljavno pooblastilo za zastopanje ali podpisovanje, dano osebi z naslovom v Jurisdikciji, o kateri se poroča, Poročevalska finančna institucija pa pridobi ali je že prej pregledala in ima v evidenci:
The following enhanced review procedures apply with respect to High Value Accounts.
samopotrdilo Imetnika računa jurisdikcije ali jurisdikcij (države članice, Monaka ali drugih jurisdikcij), katerih rezident je takšen Imetnik računa, ki ne vključuje takšne Jurisdikcije, o kateri se poroča; ali
Electronic record search.
Dokazne listine, ki potrjujejo neporočevalski status Imetnika računa.
With respect to High Value Accounts, the Reporting Financial Institution must review electronically searchable data maintained by the Reporting Financial Institution for any of the indicia described in subparagraph B(2).
C. Postopki natančnejšega pregleda za Račune visoke vrednosti.
Paper record search.
Za Račune visoke vrednosti se uporabljajo naslednji postopki natančnejšega pregleda.
If the Reporting Financial Institution's electronically searchable databases include fields for, and capture all of the information described in, subparagraph C(3), a further paper record search is not required.
Iskanje po elektronski evidenci.
If the electronic databases do not capture all of that information, then with respect to a High Value Account the Reporting Financial Institution must also review the current customer master file and, to the extent this information is not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Financial Institution within the last five years for any of the indicia described in subparagraph B(2):
V zvezi z Računi visoke vrednosti mora Poročevalska finančna institucija pregledati, ali je med podatki, ki se lahko iščejo elektronsko in so shranjeni pri njej, kateri koli od indicev, opisanih v točki B(2).
the most recent Documentary Evidence collected with respect to the account;
Iskanje po papirni evidenci.
the most recent account-opening contract or documentation;
Če zbirke podatkov Poročevalske finančne institucije, ki se lahko pregledujejo elektronsko, vsebujejo razpredelke za vse informacije, opisane v točki C(3), in te informacije tudi zajemajo, nadaljnje iskanje po papirnih evidencah ni potrebno.
the most recent documentation obtained by the Reporting Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
Če elektronske zbirke podatkov ne zajemajo vseh teh informacij, mora Poročevalska finančna institucija v zvezi z Računom visoke vrednosti pregledati tudi trenutno glavno datoteko stranke, ali obstaja kateri koli od indicev, opisanih v točki B(2), in če v trenutni glavni datoteki stranke ni teh informacij, še naslednje dokumente, povezane z računom, ki jih je Poročevalska finančna institucija pridobila v zadnjih petih letih:
any power of attorney or signature authority forms currently in effect; and
najnovejše Dokazne listine, zbrane v zvezi z računom;
any standing instructions (other than with respect to a Depository Account) to transfer funds currently in effect.
najnovejšo pogodbo ali dokumentacijo o odprtju računa;
Exception applicable where databases contain sufficient information.
najnovejšo dokumentacijo, ki jo pridobi Poročevalska finančna institucija v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank ali za druge regulativne namene;
A Reporting Financial Institution is not required to perform the paper record search described in subparagraph C(2) where the Reporting Financial Institution's electronically searchable information includes the following:
katero koli trenutno veljavno pooblastilo za zastopanje ali podpisovanje; in
the Account Holder's residence status;
kateri koli trenutno veljavni trajni nalog (razen za Depozitne račune) za prenos sredstev.
the Account Holder's residence address and mailing address currently on file with the Reporting Financial Institution;
Izjema, ko zbirke podatkov vsebujejo zadostne informacije.
the Account Holder's telephone number(s) currently on file, if any, with the Reporting Financial Institution;
Poročevalski finančni instituciji ni treba opraviti iskanja po papirni evidenci, opisanega v točki C(2), kadar njene informacije, ki se lahko iščejo elektronsko, vključujejo naslednje elemente:
in the case of Financial Accounts other than Depository Accounts, whether there are standing instructions to transfer funds from the account to another account (including an account at another branch of the Reporting Financial Institution or another Financial Institution);
rezidenčni status Imetnika računa;
there is a current ‘in-care-of’ address or ‘hold mail’ instruction for the Account Holder; and
naslov prebivališča in poštni naslov Imetnika računa, ki sta trenutno v evidenci Poročevalske finančne institucije;
there is a power of attorney or signatory authority for the account.
telefonsko številko ali številke Imetnika računa, če obstajajo in so trenutno v evidenci Poročevalske finančne institucije;
Relationship Manager Inquiry for Actual Knowledge.
v primeru Finančnih računov razen Depozitnih računov morebitni trajni nalog za prenos sredstev z računa na drug račun (vključno z računom pri drugi podružnici Poročevalske finančne institucije ali drugi Finančni instituciji);
In addition to the electronic and paper record searches described in subparagraphs C(1) and (2), the Reporting Financial Institution must treat as a Reportable Account any High Value Account assigned to a relationship manager (including any Financial Accounts aggregated with that High Value Account) if the relationship manager has actual knowledge that the Account Holder is a Reportable Person.
morebitni trenutni naslov ‚v skrbi drugega‘ ali ‚poštno ležeče‘ za Imetnika računa; in
Effect of Finding Indicia.
morebitno pooblastilo za zastopanje ali podpisovanje v zvezi z računom.
If none of the indicia listed in subparagraph B(2) are discovered in the enhanced review of High Value Accounts described in paragraph C, and the account is not identified as held by a Reportable Person in subparagraph C(4), then further action is not required until there is a change in circumstances that results in one or more indicia being associated with the account.
Poizvedba pri uslužbencu za poslovanje s strankami glede dejanske seznanjenosti.
If any of the indicia listed in subparagraphs B(2)(a) to (e) are discovered in the enhanced review of High Value Accounts described in paragraph C, or if there is a subsequent change in circumstances that results in one or more indicia being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account with respect to each Reportable Jurisdiction for which an indicium is identified unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.
Poleg iskanja po elektronski in papirni evidenci, opisanega v točki C(1) in (2), mora Poročevalska finančna institucija kateri koli Račun visoke vrednosti, dodeljen uslužbencu za poslovanje s strankami (vključno s katerimi koli Finančnimi računi, ki se seštevajo s tem Računom visoke vrednosti), obravnavati kot račun, o katerem se poroča, če je uslužbenec za poslovanje s strankami dejansko seznanjen s tem, da je Imetnik računa Oseba, o kateri se poroča.
If a ‘hold mail’ instruction or ‘in-care-of’ address is discovered in the enhanced review of High Value Accounts described in paragraph C, and no other address and none of the other indicia listed in subparagraphs B(2)(a) to (e) are identified for the Account Holder, the Reporting Financial Institution must obtain from such Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
Posledica odkritja indicev.
If the Reporting Financial Institution cannot obtain such self-certification or Documentary Evidence, it must report the account to the Competent Authority of its Member State or Monaco, as the context requires, as an undocumented account.
Če pri natančnejšem pregledu Računov visoke vrednosti, opisanem v točki C, ni odkrit nobeden od indicev, naštetih v točki B(2), in račun ni identificiran kot račun, ki ga ima Oseba, o kateri se poroča, iz točke C(4), nadaljnji ukrepi niso potrebni, dokler se ne spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih s tem računom.
If a Pre-existing Individual Account is not a High Value Account as of 31 December 2016, but becomes a High Value Account as of the last day of a subsequent calendar year, the Reporting Financial Institution must complete the enhanced review procedures described in paragraph C with respect to such account within the calendar year following the year in which the account becomes a High Value Account.
Če se pri natančnejšem pregledu Računov visoke vrednosti, opisanem v točki C, odkrije kateri koli od indicev, ki so našteti v točki B(2)(a) do (e), ali če se naknadno spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, za vsako Jurisdikcijo, o kateri se poroča, za katero je ugotovljen indic, razen če se odloči za uporabo točke B(6) in za navedeni račun velja ena od izjem iz navedene točke.
If, based on that review, such account is identified as a Reportable Account, the Reporting Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Reportable Person.
Če se pri natančnejšem pregledu Računov visoke vrednosti, opisanem v točki C, odkrije naslov ‚poštno ležeče‘ ali ‚v skrbi drugega‘ ter se za Imetnika računa ne ugotovijo noben drug naslov in nobeni drugi indici, našteti v točki B(2)(a) do (e), mora Poročevalska finančna institucija od tega Imetnika računa pridobiti samopotrdilo oziroma Dokazne listine zaradi ugotavljanja, kje je Imetnik računa rezident za davčne namene.
Once a Reporting Financial Institution applies the enhanced review procedures described in paragraph C to a High Value Account, the Reporting Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph C(4), to the same High Value Account in any subsequent year unless the account is undocumented where the Reporting Financial Institution should re-apply them annually until such account ceases to be undocumented.
Če Poročevalska finančna institucija ne more pridobiti takšnega samopotrdila ali Dokaznih listin, mora Pristojnemu organu v svoji državi članici ali Monaku, glede na okoliščine, račun prijaviti kot nedokumentiran račun.
If there is a change of circumstances with respect to a High Value Account that results in one or more indicia described in subparagraph B(2) being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account with respect to each Reportable Jurisdiction for which an indicium is identified unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.
Če Že obstoječi račun posameznika na dan 31. decembra 2016 ni Račun visoke vrednosti, postane pa Račun visoke vrednosti na zadnji dan naslednjega koledarskega leta, mora Poročevalska finančna institucija v zvezi s tem računom dokončati postopke natančnejšega pregleda, opisane v točki C, v koledarskem letu po letu, v katerem je račun postal Račun visoke vrednosti.
A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account.
Če se na podlagi tega pregleda takšen račun identificira kot Račun, o katerem se poroča, mora Poročevalska finančna institucija zahtevane informacije o takem računu za leto, v katerem je identificiran kot Račun, o katerem se poroča, in vsako naslednje leto sporočiti vsako leto, razen če Imetnik računa ni več Oseba, o kateri se poroča.
For example, if a relationship manager is notified that the Account Holder has a new mailing address in a Reportable Jurisdiction, the Reporting Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(6), is required to obtain the appropriate documentation from the Account Holder.
Ko Poročevalska finančna institucija v zvezi z Računom visoke vrednosti opravi postopke natančnejšega pregleda, opisane v točki C, ji teh postopkov, razen poizvedbe pri uslužbencu za poslovanje s strankami, opisane v točki C(4), za isti Račun visoke vrednosti v naslednjih letih ni treba ponovno opraviti, razen če je račun nedokumentiran račun, pri katerem bi morala Poročevalska finančna institucija te postopke vsako leto ponovno opraviti, dokler takšen račun ne bi bil več nedokumentiran.
Review of Pre-existing Lower Value Individual Accounts must be completed by 31 December 2018.
Poročevalska finančna institucija mora vzpostaviti postopke, ki uslužbencu za poslovanje s strankami omogočajo, da ugotovi morebitno spremembo okoliščin v zvezi z računom.
E. Any Pre-existing Individual Account that has been identified as a Reportable Account under this Section must be treated as a Reportable Account in all subsequent years, unless the Account Holder ceases to be a Reportable Person.
Če je na primer uslužbenec za poslovanje s strankami obveščen o novem poštnem naslovu Imetnika računa v Jurisdikciji, o kateri se poroča, mora Poročevalska finančna institucija novi naslov obravnavati kot spremembo okoliščin in mora, če se odloči za uporabo točke B(6), od Imetnika računa pridobiti ustrezno dokumentacijo.
SECTION IV
E. Kateri koli Že obstoječi račun posameznika, ki je bil v skladu s tem oddelkom identificiran kot Račun, o katerem se poroča, se v vseh nadaljnjih letih obravnava kot Račun, o katerem se poroča, razen če Imetnik računa ni več Oseba, o kateri se poroča.
DUE DILIGENCE FOR NEW INDIVIDUAL ACCOUNTS
ODDELEK IV
The following procedures apply for purposes of identifying Reportable Accounts among New Individual Accounts.
DOLŽNA SKRBNOST PRI NOVIH RAČUNIH POSAMEZNIKOV
A. With respect to New Individual Accounts, upon account opening, the Reporting Financial Institution must obtain a self-certification (which may be part of the account opening documentation) that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures.
Za opredelitev Računov, o katerih se poroča, med Novimi računi posameznikov, se uporabljajo naslednji postopki.
B. If the self-certification establishes that the Account Holder is resident for tax purposes in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account and the self-certification must also include the Account Holder's TIN with respect to such Reportable Jurisdiction (subject to paragraph D of Section I) and date of birth.
A. Pri Novih računih posameznikov mora Poročevalska finančna institucija ob odprtju računa pridobiti samopotrdilo, ki je lahko del dokumentacije za odprtje računa in ji omogoča ugotoviti, kje je Imetnik računa rezident za davčne namene, ter potrditi sprejemljivost takega samopotrdila na podlagi informacij, ki jih je Poročevalska finančna institucija pridobila v zvezi z odprtjem računa, vključno s kakršno koli dokumentacijo, zbrano v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
C. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes the residence(s) for tax purposes of the Account Holder.
B. Če je iz samopotrdila razvidno, da je Imetnik računa za davčne namene rezident Jurisdikcije, o kateri se poroča, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, v samopotrdilu pa morata biti navedena tudi IŠD Imetnika računa za Jurisdikcijo, o kateri se poroča (v skladu s točko D oddelka I), in datum rojstva.
SECTION V
C. Če se spremenijo okoliščine v zvezi z Novim računom posameznika, zaradi česar Poročevalska finančna institucija spozna ali utemeljeno domneva, da je prvotno samopotrdilo nepravilno ali nezanesljivo, se Poročevalska finančna institucija ne more zanašati na to samopotrdilo, zato mora pridobiti veljavno samopotrdilo, iz katerega je razvidno, kje je Imetnik računa rezident za davčne namene.
DUE DILIGENCE FOR PREEXISTING ENTITY ACCOUNTS
ODDELEK V
The following procedures apply for purposes of identifying Reportable Accounts among Pre-existing Entity Accounts.
DOLŽNA SKRBNOST PRI ŽE OBSTOJEČIH RAČUNIH SUBJEKTOV
A. Entity Accounts not required to be reviewed, identified or reported.
Za opredelitev Računov, o katerih se poroča, med Že obstoječimi računi subjekta se uporabljajo naslednji postopki.