natgillin/translations-raw huggingface dataset:
Article 3
Znesek in kategorizacija plačil, opravljenih v zvezi z Računom, o katerem se poroča, se zaradi izmenjave podatkov iz člena 2 lahko določita v skladu z davčno zakonodajo jurisdikcije (države članice ali San Marina), ki izmenjuje podatke.
Time and Manner of Automatic Exchange of Information
V podatkih, ki se izmenjujejo, mora biti zaradi izmenjave podatkov iz člena 2 navedena valuta, v kateri je izražen zadevni znesek.
For the purposes of the exchange of information in Article 2, the amount and characterisation of payments made with respect to a Reportable Account may be determined in accordance with the principles of the tax laws of the jurisdiction (being a Member State or San Marino) exchanging the information.
Kar zadeva člen 2(2), se med San Marinom na eni strani in vsemi državami članicami, razen Avstrije, na drugi strani izmenjajo podatki za leto 2016 in za vsa naslednja leta, izmenjajo pa se v devetih mesecih po koncu koledarskega leta, na katerega se nanašajo.
For the purposes of the exchange of information in Article 2, the information exchanged shall identify the currency in which each relevant amount is denominated.
Med San Marinom na eni strani in Avstrijo na drugi strani se izmenjajo podatki za leto 2017 in za vsa naslednja leta, izmenjajo pa se v devetih mesecih po koncu koledarskega leta, na katerega se nanašajo.
With respect to paragraph 2 of Article 2, information is to be exchanged between San Marino on the one hand and all Member States, except Austria, on the other, with respect to 2016 and all subsequent years and will be exchanged within nine months of the end of the calendar year to which the information relates.
Ne glede na prvi pododstavek Finančne institucije San Marina uporabljajo pravila o poročanju in dolžni skrbnosti v skladu s prilogama I in II glede Oseb, o katerih se poroča, iz vseh držav članic, vključno z Avstrijo, v skladu z roki, predvidenimi v navedenih prilogah.
Information is to be exchanged between San Marino on the one hand and Austria, on the other, with respect to 2017 and all subsequent years and will be exchanged within nine months of the end of the calendar year to which the information relates.
Pristojni organi bodo podatke iz člena 2 avtomatično izmenjali v shemi enotnega standarda poročanja v razširljivem označevalnem jeziku.
Notwithstanding the first subparagraph, San Marino Financial Institutions shall apply the reporting and due diligence rules consistent with Annexes I and II with regard to Reportable Persons from all Member States, including Austria, in accordance with the timelines provided for therein.
Pristojni organi se bodo dogovorili o vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
Article 4
Pristojni organ države članice bo obvestil Pristojni organ San Marina in Pristojni organ San Marina bo obvestil Pristojni organ države članice, če najprej navedeni Pristojni organ (ki obvešča) upravičeno domneva, da so se zaradi napake sporočili nepravilni ali nepopolni podatki na podlagi člena 2, ali pa Poročevalska finančna institucija ni v skladu z veljavnimi zahtevami za poročanje in postopki dolžne skrbnosti v skladu s prilogama I in II.
The Competent Authority of a Member State will notify the Competent Authority of San Marino and the Competent Authority of San Marino will notify the Competent Authority of a Member State when the first-mentioned (notifying) Competent Authority has reason to believe that an error may have led to incorrect or incomplete information reporting under Article 2 or there is non-compliance by a Reporting Financial Institution with the applicable reporting requirements and due diligence procedures consistent with Annexes I and II.
Člen 5
Article 5
Ne glede na določbe člena 2 in vseh drugih sporazumov, ki zagotavljajo izmenjavo podatkov na zaprosilo med San Marinom in državo članico, si lahko Pristojni organ San Marina in Pristojni organ države članice na zaprosilo izmenjajo tiste podatke, ki so predvidoma pomembni za izvajanje tega sporazuma ali za izvajanje ali uveljavljanje nacionalne zakonodaje glede davkov vseh vrst in opisov, ki se uvedejo v imenu San Marina in držav članic, njihovih političnih enot ali lokalnih organov, če obdavčenje na podlagi take nacionalne zakonodaje ni v nasprotju z veljavnim sporazumom o izogibanju dvojnemu obdavčevanju med San Marinom in zadevno državno članico.
Exchange of Information upon Request
Določbe odstavka 1 tega člena in člena 6 se v nobenem primeru ne razlagajo, kakor da San Marinu ali državi članici nalagajo obveznost:
Notwithstanding the provisions of Article 2 and of any other agreement providing for information exchange upon request between San Marino and any Member State, the Competent Authority of San Marino and the Competent Authority of any Member State shall exchange upon request such information as is foreseeably relevant for carrying out this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of San Marino and the Member States, or of their political subdivisions or local authorities, in so far as the taxation under such domestic laws is not contrary to an applicable double taxation agreement between San Marino and the Member State concerned.
da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso San Marina oziroma navedene države članice;
In no case shall the provisions of paragraph 1 of this Article and of Article 6 be construed so as to impose on San Marino or on a Member State the obligation:
da predloži podatke, ki jih ni mogoče dobiti na podlagi zakonodaje ali po običajni upravni poti San Marina oziroma navedene države članice;
to carry out administrative measures at variance with the laws and administrative practice of San Marino or that Member State, respectively;
da predloži podatke, ki bi razkrile kakršno koli trgovinsko, poslovno, industrijsko, komercialno ali poklicno skrivnost ali trgovinski postopek, ali podatke, katerih razkritje bi bilo v nasprotju z javnim redom.
to supply information which is not obtainable under the laws or in the normal course of the administration of San Marino or that Member State, respectively;
Če v skladu s tem členom za podatke zaprosi država članica ali San Marino, ki ravna kot jurisdikcija, ki je poslala zaprosilo, San Marino ali država članica, ki ravna kot jurisdikcija, ki zaprosilo prejme, sprejme ukrepe za pridobitev zaprošenih podatkov, tudi če jih navedena jurisdikcija, ki zaprosilo prejme, morda ne potrebuje za svoje davčne namene.
to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Za obveznost iz prejšnjega stavka veljajo omejitve iz odstavka 2, vendar se v nobenem primeru te omejitve ne razlagajo tako, kot da lahko jurisdikcija, ki zaprosilo prejme, zavrne predložitev podatkov le zato, ker sama zanje nima interesa.
If information is requested by a Member State or by San Marino acting as the requesting jurisdiction in accordance with this Article, San Marino or the Member State acting as the requested jurisdiction shall use its information gathering measures to obtain the requested information, even though that requested jurisdiction may not need such information for its own tax purposes.
V nobenem primeru se določbe odstavka 2 ne razlagajo, kot da je v skladu z njimi dovoljeno, da San Marino ali država članica zavrne posredovanje podatkov le zato, ker ima te podatke banka, druga finančna institucija, pooblaščenec ali oseba, ki deluje kot zastopnik ali fiduciar, ali ker zadevajo lastniško udeležbo osebe.
In no case shall the provisions of paragraph 2 be construed to permit San Marino or a Member State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
Člen 6
The Competent Authorities will agree on the standard forms to be used as well as on one or more methods for data transmission including encryption standards.
Zaupnost in zaščitni ukrepi za varstvo osebnih podatkov
Article 6
Poleg pravil o zaupnosti in drugih zaščitnih ukrepov, navedenih v tem sporazumu, vključno s tistimi iz Priloge III, za zbiranje in izmenjavo podatkov v skladu s tem sporazumom veljajo (i) za države članice zakoni in predpisi držav članic, ki izvajajo Direktivo 95/46/ES o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov, in (ii) za San Marino določbe Zakona št. 70 z dne 23. maja 1995 [6], namenjenega ‚Reformi Zakona št. 27 z dne 1. marca 1983‘ o zbiranju, obdelavi in uporabi digitaliziranih osebnih podatkov.
Confidentiality and Personal Data Protection Safeguards
Države članice in San Marino za namene pravilne uporabe člena 5 omejijo obseg obveznosti in pravic, opredeljenih v členu 10, členu 11(1) ter členih 12 in 21 Direktive 95/46/ES, na obseg, ki je potreben zaradi zaščite interesov iz člena 13(1)(e) navedene direktive.
In addition to the confidentiality rules and other safeguards outlined in this Agreement, including those outlined in Annex III, the collection and exchange of information pursuant to this Agreement shall be subject, (i) for Member States, to the laws and regulations of Member States implementing Directive 95/46/EC on the protection of individuals with regard to the processing of personal data and on the free movement of such data and, (ii) for San Marino, to the provisions of Law no.
San Marino sprejme enakovredne ukrepe v skladu s svojo zakonodajo.
70 of 23 May 1995 [6], devoted to the “Reform of Law no.
Posamezne države članice in San Marino zagotovijo, da vsaka Poročevalska finančna institucija pod njihovo jurisdikcijo vsako zadevno posamezno Osebo, o kateri se poroča, obvesti, da se bodo z njo povezani podatki iz člena 2 zbirali in pošiljali v skladu s tem sporazumom, ter da Poročevalska finančna institucija temu posamezniku zagotovi vse podatke, do katerih je na podlagi nacionalne zakonodaje o varstvu podatkov upravičen, in vsaj naslednje:
27 of 1 March 1983” on Collection, Elaboration and Use of Computerized Personal Data.
namen obdelave osebnih podatkov,
Member States shall, for the purpose of the correct application of Article 5, restrict the scope of the obligations and rights provided for in Article 10, Article 11(1), Articles 12 and 21 of Directive 95/46/EC to the extent required in order to safeguard the interests referred to in Article 13(1)(e) of that Directive.
pravno podlago za ta postopek obdelave;
San Marino shall take equivalent measures under its law.
prejemnike njegovih osebnih podatkov;
Each Member State and San Marino shall ensure that each Reporting Financial Institution under their jurisdiction informs each individual Reportable Person concerned that the information relating to him referred to in Article 2 will be collected and transferred in accordance with this Agreement and shall ensure that the Reporting Financial Institution provides to that individual all information that he is entitled to under its domestic data protection legislation, and at least the following:
istovetnost upravljavcev podatkov;
the purpose of the processing of his personal data;
roke shranjevanja podatkov;
the legal basis of the processing operation;
obstoj pravice, da od upravljavca podatkov zahteva dostop, popravek in izbris njegovih osebnih podatkov;
the recipients of his personal data;
pravico do uporabe upravnega in/ali sodnega varstva in postopek za to;
the identity of the data controllers;
pravico, da se obrne na pristojni nadzorni organ ali organe za varstvo podatkov in zadevne kontaktne podatke.
the time-limits for storing the data;
Ti podatki se zagotovijo dovolj zgodaj, da lahko posameznik uveljavlja svoje pravice do varstva podatkov, v vsakem primeru pa preden zadevna Poročevalska finančna institucija Pristojnemu organu svoje jurisdikcije rezidentstva (države članice ali San Marina) sporoči podatke iz člena 2.
the existence of the right to request access to, rectification and erasure of his personal data from the controller;
Države članice in San Marino zagotovijo, da je vsaka posamezna Oseba, o kateri se poroča, uradno obveščena o kršitvi varnosti, ki zadeva njene podatke, če bi to utegnilo negativno vplivati na varstvo njenih osebnih podatkov ali zasebnosti.
the right to seek administrative and/or judicial redress and the procedure to do so;
Podatki, obdelani v skladu s tem sporazumom, se hranijo le toliko, kolikor je potrebno za dosego namenov tega sporazuma, v vsakem primeru pa skladno z nacionalnimi pravili o zastaranju, ki veljajo za posameznega upravljavca podatkov.
the right to have recourse to the competent data protection supervisory authority or authorities and the relevant contact details.
Poročevalske finančne institucije in Pristojni organi posamezne države članice in San Marina se štejejo za upravljavce podatkov, vsak za namene osebnih podatkov, ki jih obdeluje na podlagi tega sporazuma.
This information shall be provided in sufficient time for the individual to exercise his data protection rights and, in any case, before the Reporting Financial Institution concerned reports the information referred to in Article 2 to the competent authority of its jurisdiction of residence (being a Member State or San Marino).
Upravljavec podatkov je odgovoren za zagotavljanje skladnosti z zaščitnimi ukrepi glede varstva osebnih podatkov, določenih v tem sporazumu, in za spoštovanje pravic oseb, na katere se podatki nanašajo.
Member States and San Marino shall ensure that each individual Reportable Person is notified of a breach of security with regard to his data when that breach is likely to adversely affect the protection of his personal data or privacy.
Vsi podatki, ki jih jurisdikcija (država članica ali San Marino) pridobi na podlagi tega sporazuma, se obravnavajo kot zaupni in varujejo enako kakor podatki, pridobljeni na podlagi nacionalne zakonodaje in predpisov navedene jurisdikcije, in v obsegu, ki zagotavlja potrebno varstvo osebnih podatkov v skladu z zaščitnimi ukrepi, ki jih lahko jurisdikcija, ki pošilja podatke, določi v skladu s svojo nacionalno zakonodajo in predpisi.
Information processed in accordance with this Agreement shall be retained for no longer than necessary to achieve the purposes of this Agreement and, in any case, in accordance with each data controller's domestic rules on statute of limitations.
Taki podatki se vsekakor razkrijejo le osebam ali organom (vključno s sodišči in upravnimi ali nadzornimi organi), ki sodelujejo pri odmeri, pobiranju ali izterjavi davkov, izvrševanju, pregonu, odločanju o pritožbah ali nadzoru v zvezi z davki navedene jurisdikcije (države članice ali San Marina).
Reporting Financial Institutions and the competent authorities of each Member State and San Marino shall be considered to be data controllers, each with respect to the personal data it processes under this Agreement.
Zadevne podatke lahko uporabljajo le navedene osebe ali organi, ki jih lahko uporabljajo le v namene iz tega odstavka.
The data controllers shall be responsible for ensuring compliance with the personal data protection safeguards set out in this Agreement and for the respect of the rights of the data subjects.
Ne glede na druge določbe tega člena pa smejo podatke razkriti v javnem sodnem postopku ali sodnih odločbah v zvezi s takimi davki.
Any information obtained by a jurisdiction (being a Member State or San Marino) under this Agreement shall be treated as confidential and protected in the same manner as information obtained under the domestic laws and regulations of that jurisdiction and, to the extent necessary for the protection of personal data, in accordance with the safeguards which may be specified by the jurisdiction supplying the information as required under its domestic laws and regulations.
Ne glede na določbe prejšnjih odstavkov se podatki, ki jih prejme jurisdikcija (država članica ali San Marino), lahko uporabijo za druge namene, kadar se za take druge namene lahko uporabijo po zakonodaji jurisdikcije, ki je podatke predložila (San Marino oziroma države članice), vključno z zakonodajo o varstvu osebnih podatkov, njen Pristojni organ pa tako uporabo dovoli.
Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) concerned with the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes of that jurisdiction (being a Member State or San Marino), or the oversight of these.
Podatke, ki jih jurisdikcija (država članica ali San Marino) zagotovi drugi jurisdikciji (San Marinu ali državi članici), lahko slednja ob upoštevanju zaščitnih ukrepov iz tega člena in s predhodnim dovoljenjem Pristojnega organa prve jurisdikcije, od katere podatki izvirajo, pošlje tretji jurisdikciji (drugi državi članici).
Only the persons or authorities mentioned above may use the information only for purposes set out in this paragraph.
Podatki, ki jih ena država članica zagotovi drugi državi članici na podlagi svoje veljavne zakonodaje, s katero se izvaja Direktiva Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja, se lahko s predhodnim dovoljenjem Pristojnega organa države članice, od katere podatki izvirajo, pošljejo San Marinu.
They may, notwithstanding other provisions of this Article, disclose it in public court proceedings or in judicial decisions relating to such taxes.
Vsak Pristojni organ države članice ali San Marina drugi Pristojni organ, tj. San Marina ali zadevne države članice, takoj obvesti o kršitvi zaupnosti, neučinkovitosti zaščitnih ukrepov za varstvo podatkov ali katerih koli drugih kršitvah pravil o varstvu podatkov ter vseh sankcijah in popravnih ukrepih, ki so bili zato uvedeni.
Notwithstanding the provisions of the preceding paragraphs, information received by a jurisdiction (being a Member State or San Marino) may be used for other purposes when such information may be used for such other purposes under the laws, including those on the protection of personal data, of the supplying jurisdiction (being, respectively, San Marino or a Member State) and when the Competent Authority of that jurisdiction authorises such use.
Člen 7
Information provided by a jurisdiction (being a Member State or San Marino) to another jurisdiction (being, respectively, San Marino or a Member State) may be transmitted by the latter to a third jurisdiction (being another Member State), subject to the safeguards provided for under this Article and to prior authorisation by the Competent Authority of the first-mentioned jurisdiction from which the information originated.
Posvetovanja in začasna prekinitev tega sporazuma
Information provided by one Member State to another Member State under its applicable law implementing Council Directive 2011/16/EU on administrative cooperation in the field of taxation may be transmitted to San Marino subject to prior authorisation by the Competent Authority of the Member State from which the information originated.
Če se pojavijo kakšne težave pri izvajanju ali razlagi tega sporazuma, lahko Pristojni organ San Marina ali države članice zahteva posvetovanja med Pristojnim organom San Marina in vsaj enim Pristojnim organom držav članic, da se razvijejo ustrezni ukrepi za zagotavljanje izpolnjevanja tega sporazuma.
Each Competent Authority of a Member State or San Marino will immediately notify the other Competent Authority, i.e. that of San Marino or of the Member State concerned, regarding any breach of confidentiality or failure of data protection safeguards or any other breaches of data protection rules and any sanctions and remedial actions consequently imposed.
Ti pristojni organi o rezultatih posvetovanj nemudoma obvestijo Evropsko komisijo in Pristojne organe drugih držav članic.
Article 7
Na zahtevo katerega koli od Pristojnih organov lahko pri posvetovanjih v zvezi z razlago sodeluje Evropska komisija.
Consultations and suspension of this Agreement
Če se posvetovanje nanaša na večjo neskladnost z določbami tega sporazuma in s postopkom iz odstavka 1 ni mogoče doseči ustreznega dogovora, lahko Pristojni organ države članice ali San Marina začasno prekine izmenjavo podatkov na podlagi tega sporazuma s San Marinom oziroma določeno državo članico, in sicer s pisnim obvestilom, ki ga pošlje drugemu zadevnemu Pristojnemu organu.
If any difficulties in the implementation or interpretation of this Agreement arise, any of the Competent Authorities of San Marino or a Member State may request consultations between the Competent Authority of San Marino and one or more of the Competent Authorities of Member States to develop appropriate measures to ensure that this Agreement is fulfilled.
Takšna začasna prekinitev ima takojšni učinek.
Those Competent Authorities shall immediately notify the European Commission and the Competent Authorities of the other Member States of the results of their consultations.
Za namene tega odstavka večja neskladnost vključuje, vendar ni omejena na: neskladnost z določbami o zaupnosti in varovanju podatkov iz tega sporazuma, vključno s Prilogo III, Direktive 95/46/ES in Zakona št. 70 z dne 23. maja 1995, namenjenega ‚Reformi Zakona št. 27 z dne 1. marca 1983‘ o zbiranju, obdelavi in uporabi digitaliziranih osebnih podatkov, kakor se uporabljajo, neskladnost Pristojnega organa države članice ali San Marina z zahtevami iz tega sporazuma glede pravočasnega posredovanja podatkov ali posredovanja ustreznih podatkov oziroma opredelitev statusa Subjektov ali računov kot Neporočevalskih finančnih institucij in Izključenih računov na način, ki je v nasprotju s tem sporazumom.
In relation to issues of interpretation, the European Commission may take part in consultations at the request of any of the Competent Authorities.
Člen 8
If the consultation relates to significant non-compliance with the provisions of this Agreement, and the procedure described in paragraph 1 does not provide for an adequate settlement, the Competent Authority of a Member State or San Marino may suspend the exchange of information under this Agreement towards, respectively, San Marino or a specific Member State, by giving notice in writing to the other Competent Authority concerned.
Spremembe
Such suspension will have immediate effect.
Pogodbenici se posvetujeta vedno, kadar se na ravni OECD sprejme pomembna sprememba katerega od elementov svetovnega standarda ali, če je po mnenju pogodbenic to potrebno, da se izboljša tehnično delovanje tega sporazuma ali ocenijo in vključijo drugi dogodki na mednarodni ravni.
For the purposes of this paragraph, significant non-compliance includes, but is not limited to, non-compliance with the confidentiality and data safeguard provisions of this agreement, including Annex III, of Directive 95/46/EC and of Law no.
Posvetovanja se izvedejo v enem mesecu od datuma, na katerega je pogodbenica podala zahtevo, v nujnih primerih pa kakor hitro je mogoče.
70 of 23 May 1995, devoted to the “Reform of Law no. 27 of 1 March 1983” on Collection, Elaboration and Use of Computerized Personal Data, as applicable, a failure by the Competent Authority of a Member State or San Marino to provide timely or adequate information as required under this Agreement, defining the status of Entities or accounts as Non-Reporting Financial Institutions and Excluded Accounts in a manner that frustrates the purposes of this Agreement.
Pogodbenici se na podlagi take pogodbe lahko posvetujeta in proučita, ali so potrebne spremembe tega sporazuma.
Article 8
Za namene posvetovanj iz odstavkov 1 in 2 vsaka pogodbenica drugo pogodbenico obvesti o možnih dogodkih, ki bi lahko vplivali na pravilno delovanje tega sporazuma.
Amendments
To vključuje tudi vse ustrezne sporazume med eno od pogodbenic in tretjo državo.