natgillin/translations-raw huggingface dataset:
Notwithstanding the foregoing, the term ‘Cash Value’ does not include an amount payable under an Insurance Contract:
kot povračilo predhodno plačane premije (od katere se odštejejo stroški zavarovanja, ne glede na to, ali so bili dejansko zaračunani) po Zavarovalni pogodbi (razen po pogodbi o naložbenem življenjskem zavarovanju ali rentnem zavarovanju) zaradi odpovedi ali prenehanja pogodbe, zmanjšanja izpostavljenosti tveganju med veljavnostjo pogodbe ali na podlagi popravka pri knjiženju ali druge podobne napake v zvezi s premijo pogodbe;
solely by reason of the death of an individual insured under a life insurance contract;
kot dividenda imetnika police (razen dividende, ki se izplača ob prenehanju pogodbe), če je dividenda povezana z Zavarovalno pogodbo, v skladu s katero se izplačajo le prejemki, opisani v točki C(8)(b); ali
as a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against;
kot vračilo vnaprej plačane ali deponirane premije za Zavarovalno pogodbo, pri kateri se premija plača vsaj letno, če znesek vnaprej plačane ali delno plačane premije ne presega naslednje letne premije, ki jo bo treba plačati v skladu s pogodbo.
as a refund of a previously paid premium (less cost of insurance charges whether or not actually imposed) under an Insurance Contract (other than an investment-linked life insurance or annuity contract) due to cancellation or termination of the contract, decrease in risk exposure during the effective period of the contract, or arising from the correction of a posting or similar error with regard to the premium for the contract;
Izraz ‚Že obstoječi račun‘ pomeni:
as a policyholder dividend (other than a termination dividend) provided that the dividend relates to an Insurance Contract under which the only benefits payable are described in subparagraph C(8)(b); or
Finančni račun, ki ga vodi Poročevalska finančna institucija na dan 31. decembra 2016;
as a return of an advance premium or premium deposit for an Insurance Contract for which the premium is payable at least annually if the amount of the advance premium or premium deposit does not exceed the next annual premium that will be payable under the contract.
Država članica ali Monako lahko razširi izraz ‚Že obstoječi račun‘ tako, da pomeni tudi kakršen koli Finančni račun Imetnika računa ne glede na datum njegovega odprtja, če:
The term ‘Pre-existing Account’ means:
ima Imetnik računa pri Poročevalski finančni instituciji ali Povezanem subjektu, ki je v isti jurisdikciji (državi članici ali Monaku) kot Poročevalska finančna institucija, Finančni račun, ki je Že obstoječi račun v skladu s točko C(9)(a);
a Financial Account maintained by a Reporting Financial Institution as of 31 December 2016;
Poročevalska finančna institucija oziroma Povezani subjekt, ki je v isti jurisdikciji (državi članici ali Monaku) kot Poročevalska finančna institucija za namene izpolnjevanja zahtev o spoznanju ali domnevanju iz točke A oddelka VII in za določitev stanja ali vrednosti kakršnih koli Finančnih računov pri uporabi katerega od računskih pragov oba navedena finančna računa in vse druge Finančne račune Imetnika računa, ki se obravnavajo kot Že obstoječi računi v skladu s točko C(9)(b), obravnava kot en sam Finančni račun;
a Member State or Monaco shall have the option of extending the term ‘Pre-existing Account’ to mean also any Financial Account of an Account Holder, regardless of the date such Financial Account was opened, if:
lahko Poročevalska finančna institucija v zvezi s Finančnim računom, za katerega je treba izvesti Postopke za preprečevanje pranja denarja ali poznavanje strank, zahteve glede takšnih postopkov izpolni tako, da se opre na tovrstne postopke, izvedene za Že obstoječi račun iz točke C(9)(a); in
the Account Holder also holds with the Reporting Financial Institution, or with a Related Entity within the same jurisdiction (a Member State or Monaco) as the Reporting Financial Institution, a Financial Account that is a Pre-existing Account under subparagraph C(9)(a);
za odprtje Finančnega računa ni potrebno, da bi Imetnik računa predložil nove, dodatne ali spremenjene informacije o stranki, razen za namene tega sporazuma.
the Reporting Financial Institution, and, as applicable, the Related Entity within the same jurisdiction (a Member State or Monaco) as the Reporting Financial Institution, treats both of the aforementioned Financial Accounts, and any other Financial Accounts of the Account Holder that are treated as Pre-existing Accounts under this point C 9(b), as a single Financial Account for purposes of satisfying the standards of knowledge requirements set forth in paragraph A of Section VII, and for purposes of determining the balance or value of any of the Financial Accounts when applying any of the account thresholds;
Evropska komisija lahko usklajuje prenos obvestil držav članic Monaku in Evropska komisija prenese obvestila Monaka vsem državam članicam.
with respect to a Financial Account that is subject to AML/KYC Procedures, the Reporting Financial Institution is permitted to satisfy such AML/KYC Procedures for the Financial Account by relying upon the AML/KYC Procedures performed for the Pre-existing Account described in subparagraph C(9)(a); and
Vse nadaljnje spremembe glede uveljavljanja navedene možnosti, ki jih izvede država članica ali Monako, se sporočijo na enak način.
the opening of the Financial Account does not require the provision of new, additional or amended customer information by the Account Holder other than for the purposes of this Agreement.
Izraz ‚Novi račun‘ pomeni finančni račun, ki ga vodi Poročevalska finančna institucija, odprt 1. januarja 2017 ali pozneje, razen če se v skladu z razširjeno opredelitvijo Že obstoječega računa v skladu s točko C(9) obravnava kot Že obstoječi račun.
The European Commission may coordinate the transmission of the communication from Member States to Monaco and the European Commission shall transmit the communication from Monaco to all Member States.
Izraz ‚Že obstoječi račun posameznika‘ pomeni Že obstoječi račun enega ali več posameznikov.
All further changes to the exercise of that option by a Member State or Monaco shall be communicated in the same manner.
Izraz ‚Novi račun posameznika‘ pomeni Novi račun enega ali več posameznikov.
The term ‘New Account’ means a Financial Account maintained by a Reporting Financial Institution opened on or after 1 January 2017, unless it is treated as a Pre-existing Account under the extended definition of Pre-existing Account in subparagraph C(9).
Izraz ‚Že obstoječi račun subjekta‘ pomeni Že obstoječi račun enega ali več Subjektov.
The term ‘Pre-existing Individual Account’ means a Pre-existing Account held by one or more individuals.
Izraz ‚Račun nižje vrednosti‘ pomeni Že obstoječi račun posameznika s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2016, ne presega 1000000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Monaka.
The term ‘New Individual Account’ means a New Account held by one or more individuals.
Izraz ‚Račun visoke vrednosti‘ pomeni Že obstoječi račun posameznika s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2016 ali 31. decembra katerega koli poznejšega leta presega 1000000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Monaka.
The term ‘Pre-existing Entity Account’ means a Pre-existing Account held by one or more Entities.
Izraz ‚Novi račun subjekta‘ pomeni Novi račun enega ali več Subjektov.
The term ‘Lower Value Account’ means a Pre-existing Individual Account with an aggregate balance or value as of 31 December 2016 that does not exceed USD 1000000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco.
Izraz ‚Izključeni račun‘ pomeni katerega koli od naslednjih računov:
The term ‘High Value Account’ means a Pre-existing Individual Account with an aggregate balance or value that exceeds, as of 31 December 2016 or 31 December of any subsequent year, USD 1000000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco.
pokojninski račun, ki izpolnjuje naslednje zahteve:
The term ‘New Entity Account’ means a New Account held by one or more Entities.
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 ‘Excluded Account’ means any of the following accounts:
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 zniža);
a retirement or pension account that satisfies the following requirements:
davčnim organom je treba sporočati informacije v zvezi z računom;
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);
pogoji za dvig so dosežena določena upokojitvena starost, invalidnost ali smrt ali pa se pri dvigih pred takimi določenimi dogodki uporabijo malusi; in
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);
bodisi i) so letni prispevki omejeni na največ 50000 USD ali na enakovredni znesek, izražen v domači valuti posamezne države članice ali Monaka, 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 Monaka, pri čemer se v obeh primerih uporabijo pravila iz točke C oddelka VII o seštevanju stanj na računih in pretvorbi valut.
information reporting is required to the tax authorities with respect to the account;
Za Finančni račun, ki sicer izpolnjuje zahteve iz točke 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 točke C(17)(a) ali (b), oziroma z enega ali več pokojninskih skladov, ki izpolnjujejo zahteve iz katerega koli točke B(5) do (7);
withdrawals are conditioned on reaching a specified retirement age, disability, or death, or penalties apply to withdrawals made before such specified events; and
račun, ki izpolnjuje naslednje zahteve:
either (i) annual contributions are limited to USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Monaco 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 a Member State or Monaco or less, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
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;
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);
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
an account that satisfies the following requirements:
letni prispevki so omejeni na največ 50000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Monaka, pri čemer se uporabijo pravila iz točke C oddelka VII o seštevanju stanj na računih in pretvorbi valut.
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;
Za Finančni račun, ki sicer izpolnjuje zahteve iz točke 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 točke C(17)(a) ali (b), oziroma z enega ali več pokojninskih skladov, ki izpolnjujejo zahteve iz katere koli točke B(5) do (7);
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
pogodbo o življenjskem zavarovanju z dobo kritja, ki se bo končala, preden zavarovanec doseže starost 90 let, če pogodba izpolnjuje naslednje zahteve:
annual contributions are limited to USD 50000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco or less, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
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;
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 nima pogodbene vrednosti, ki bi bila na voljo kateri koli osebi (z dvigom, posojilom ali drugače), ne da bi bila pogodba prekinjena;
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:
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
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;
pogodba ni bila odplačno prenesena na prevzemnika;
the contract has no contract value that any person can access (by withdrawal, loan, or otherwise) without terminating the contract;
račun, ki ga ima samo zapuščina, če dokumentacija za tak račun vključuje kopijo oporoke ali mrliškega lista pokojnika;
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
račun, ki se odpre v zvezi s:
the contract is not held by a transferee for value;
sklepom ali sodbo sodišča;
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;
prodajo, zamenjavo ali najemom nepremičnega ali osebnega premoženja, če račun izpolnjuje naslednje zahteve:
an account established in connection with any of the following:
sredstva se nanj nalagajo izključno kot predplačilo, ara, depozit v znesku, primernem za zavarovanje obveznosti, neposredno povezane s transakcijo, ali podobno plačilo ali pa se nanj nalagajo Finančna sredstva v zvezi s prodajo, zamenjavo ali najemom premoženja;
a court order or judgment.
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;
a sale, exchange, or lease of real or personal property, provided that the account satisfies the following requirements:
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;
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;
ni kritni ali podoben račun, odprt v zvezi s prodajo ali zamenjavo Finančnih sredstev; in
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;
ni povezan z računom iz točke C(17)(f);
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;
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 not a margin or similar account established in connection with a sale or exchange of a Financial Asset; and
obveznostjo Finančne institucije izključno zato, da se omogoči poznejše plačilo davkov;
the account is not associated with an account described in subparagraph C(17)(f);
Depozitni račun, ki izpolnjuje naslednje zahteve:
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;
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
a Depository Account that satisfies the following requirements:
D. Račun, o katerem se poroča
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 ‚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.
beginning on or before 1 January 2017, 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 a Member State or Monaco, 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, 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) družba, ki je Povezani subjekt družbe iz točke (i); (iii) Državni subjekt; (iv) Mednarodna organizacija; (v) Centralna banka ali (vi) Finančna institucija.
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns;
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 Article 8(7a) of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Monaco, and for Monaco, 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 Monako glede na državo članico ali državo članico glede na Monako v okviru obveznosti zagotavljanja informacij 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 Monakom 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 Monaku, 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.
Monako 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, glede na okoliščine, zadevna država članica ali Monako sporazum, v skladu s katerim bo navedena druga jurisdikcija zagotavljala informacije iz oddelka I, in (ii) ki se opredeli na seznamu, ki ga navedena država članica ali Monako, glede na okoliščine, objavi in sporoči Monaku oziroma Evropski komisiji;
The term ‘Reportable Jurisdiction’ means Monaco with regard to a Member State or a Member State with regard to Monaco 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 informacije 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 Monaco means:
Izraz ‚Obvladujoče osebe‘ pomeni fizične osebe, ki opravljajo nadzor nad Subjektom.