natgillin/translations-raw huggingface dataset:
For the purposes of this Agreement, ‘paying agent’ in Switzerland shall mean banks under Swiss banking law, securities dealers under the Federal Law on Stock Exchanges and Security Trading, natural and legal persons resident or established in Switzerland, partnerships and permanent establishments of foreign companies, which even occasionally, accept, hold, invest or transfer assets of third parties or merely pay interest or secure the payment of interest in the course of their business.
Za namene tega sporazuma „plačilni zastopnik“ v Švici pomeni banke po švicarski bančni zakonodaji, trgovce z vrednostnimi papirji po Zveznem zakonu o borzah in trgovanju z vrednostnimi papirji, fizične in pravne osebe, ki so rezidenti ali so ustanovljeni v Švici, osebne družbe in stalne poslovne enote tujih družb, ki, četudi občasno, v okviru svojega poslovanja sprejemajo, držijo, vlagajo ali prenašajo sredstva tretjih oseb ali zgolj plačujejo obresti ali zagotavljajo plačilo obresti.
interest paid, or credited to an account, relating to debt-claims of every kind including interest paid on fiduciary deposits by Swiss paying agents for the benefit of beneficial owners as defined in Article 4, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, but excluding interest from loans between private individuals not acting in the course of their business.
obresti, ki se plačajo ali pripišejo na račun in se nanašajo na dolžniške terjatve vseh vrst, vključno z obrestmi na fiduciarne depozite švicarskih plačilnih zastopnikov v dobro upravičenih lastnikov, kakor so opredeljeni v členu 4, ne glede na to, ali so zavarovane s hipoteko, in ne glede na to, ali imajo pravico do udeležbe v dolžnikovem dobičku, in še posebej dohodek od državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic, pri čemer pa so izključene obresti iz posojil med posamezniki, ki ne opravljajo svoje poslovne dejavnosti.
income deriving from interest payments either directly or through an entity referred to in Article 4(2) of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, hereinafter referred to as the ‘Directive’, distributed by:
dohodek, ki bodisi neposredno ali posredno prek subjekta iz člena 4(2) Direktive Sveta 2003/48/ES z dne 3. junija 2003 o obdavčevanju dohodka od prihrankov v obliki plačil obresti, v nadaljnjem besedilu „Direktiva“, izvira iz plačila obresti in ki ga razdelijo:
undertakings for collective investment domiciled in a Member State,
kolektivni naložbeni podjemi z domicilom v državi članici,
Swiss investment funds which at the time of the entry into force of this Agreement or at a later date are exempted from Swiss anticipatory tax on their payments to individuals who are residents of a Member State.
švicarski investicijski skladi, ki so v času začetka veljavnosti tega sporazuma ali kasneje izvzeti iz švicarskega anticipativnega davka na svoja plačila posameznikom, ki so rezidenti države članice.
Switzerland shall keep 25 % of the revenue generated by the retention under this Agreement and transfer 75 % of the revenue to the Member State of residence of the beneficial owner.
Švica obdrži 25 % prihodka, ustvarjenega z retencijo iz tega sporazuma, 75 % prihodka pa prenese državi članici, katere rezident je upravičeni lastnik.
Such transfers shall take place for each year in one instalment per Member State at the latest within a period of six months following the end of the tax year in Switzerland.
Taki prenosi se izvršijo za vsako leto v enem obroku za vsako državo članico, najpozneje v obdobju šestih mesecev po koncu davčnega leta v Švici.
If interest received by a beneficial owner has been subject to retention by a paying agent in Switzerland, the Member State of residence for tax purposes of the beneficial owner shall grant him or her a tax credit equal to the amount of the retention.
Če so bile obresti, ki jih je prejel upravičeni lastnik, predmet retencije pri plačilnem zastopniku v Švici, mu država članica, katere rezident za davčne namene je upravičeni lastnik, prizna davčni odbitek v višini zneska retencije.
The Member State of residence for tax purposes shall accept certificates issued by Swiss paying agents as proper evidence of the tax or retention on the understanding that the competent authority of the Member State of residence for tax purposes will be able to obtain from the Swiss competent authority verification of the information contained in the certificates issued by Swiss paying agents.
Država članica rezidentstva za davčne namene priznava potrdila švicarskih plačilnih zastopnikov kot ustrezno dokazilo o davku ali retenciji, ob pogoju, da bodo pristojni organi države članice rezidentstva za davčne namene pri švicarskih pristojnih organih lahko preverili podatke iz potrdil, ki jih izdajo švicarski plačilni zastopniki.
The competent authorities of Switzerland and any Member State shall exchange information on conduct constituting tax fraud under the laws of the requested State, or the like for income covered by this Agreement.
Pristojni organi Švice in vseh držav članic o dohodkih iz tega sporazuma izmenjujejo informacije o dejanjih, ki po zakonodaji zaprošene države predstavljajo davčno goljufijo ali podobno.
In response to a duly justified request, the requested State shall provide information with respect to matters that the requesting State is investigating, or may investigate, on an administrative, civil or criminal basis.
V odgovoru na ustrezno utemeljeno zahtevo zaprošena država zagotovi informacije o zadevah, ki jih država prosilka preiskuje ali bi jih lahko preiskovala na podlagi upravnega, civilnega ali kazenskega postopka.
Without prejudice to the scope of the exchange of information as defined in this paragraph, information shall be exchanged in accordance with the procedures laid down in the double taxation conventions between Switzerland and the Member States and shall be treated as confidential in the manner provided therein.
Brez poseganja v področje uporabe izmenjave informacij, kot je opredeljena v tem odstavku, se informacije izmenjujejo v skladu s postopki iz konvencij o dvojnem obdavčevanju med Švico in državami članicami in se jih obravnava kot zaupne na način, kot je določen v teh konvencijah.
The requesting State's suspicion of tax fraud or the like may be based on:
Sum države prosilke o davčni goljufiji ali podobnem lahko temelji na:
Switzerland shall enter into bilateral negotiations with each of the Member States in order to define individual categories of cases falling under ‘the like’ in accordance with the procedure of taxation applied by those States.
Švica se bo dvostransko pogajala z vsako državo članico, da bi opredelila posamezne kategorije, ki spadajo pod „podobno“, v skladu s postopki obdavčevanja v teh državah.
If any disagreement arises between the Swiss competent authority and one or more of the other competent authorities referred to in Article 11 as to the interpretation or application of this Agreement, they shall endeavour to resolve this by mutual agreement.
Če pride do nesoglasja med švicarskim pristojnim organom in enim ali več pristojnimi organi iz člena 11 glede razlage ali uporabe tega sporazuma, si organi prizadevajo rešiti to nesoglasje z medsebojnim sporazumom.
For the purposes of the consultations referred to in paragraphs 1, 2 and 3, each Contracting Party shall inform the other Contracting Party of possible developments which could affect the proper functioning of this Agreement.
Za namene posvetovanj iz odstavkov 1, 2 in 3, vsaka pogodbenica drugo pogodbenico obvesti o možnih dogajanjih, ki bi lahko vplivala na pravilno delovanje tega sporazuma.
Relationship to bilateral double taxation conventions
Razmerje do dvostranskih konvencij o dvojnem obdavčevanju
The provisions of the double taxation conventions between Switzerland and the Member States shall not prevent the levying of the retention for which this Agreement provides.
Določbe konvencij o dvojnem obdavčevanju med Švico in državami članicami ne preprečujejo odmere retencije, kot jo predvideva ta sporazum.
Without prejudice to the application of domestic or agreement-based provisions for the prevention of fraud or abuse in Switzerland and in Member States, dividends paid by subsidiary companies to parent companies shall not be subject to taxation in the source State where:
Brez poseganja v uporabo domačih ali pogodbeno urejenih predpisov, ki so namenjeni preprečevanju goljufij ali zlorab v Švici in v državah članicah, donosi, ki jih odvisne družbe plačujejo matičnim družbam, v državi vira niso obdavčene, kadar:
the parent company has a direct minimum holding of 25 % of the capital of such a subsidiary for at least two years, and,
ima matična družba vsaj dve leti neposredno v lasti najmanj 25 % kapitala te odvisne družbe, in
one company is resident for tax purposes in a Member State and the other company is resident for tax purposes in Switzerland, and,
je ena družba rezident za davčne namene v državi članici in druga družba rezident za davčne namene v Švici, in
under any double tax agreements with any third States neither company is resident for tax purposes in that third State, and,
v skladu s katero koli konvencijo o dvojnem obdavčevanju s katero koli tretjo državo, nobena družba ni rezident za davčne namene v tej tretji državi, in
both companies are subject to corporation tax without being exempted and both adopt the form of a limited company [1].
sta obe družbi zavezani za davek od dobička pravnih oseb, ne da bi bili oproščeni, in imata obe obliko kapitalske družbe [1].
However, Estonia may, for as long as it charges income tax on distributed profits without taxing undistributed profits, and at the latest until 31 December 2008, continue to apply that tax to profits distributed by Estonian subsidiary companies to their parent companies established in Switzerland.
Vendar pa lahko Estonija, dokler zaračunava davek na razdeljene dobičke, ne da bi obdavčevala nerazdeljene dobičke, ter najdlje do 31. decembra 2008, še naprej uporablja omenjeni davek na razdeljene dobičke estonskih odvisnih družb njihovim matičnim družbam ustanovljenim v Švici.
Without prejudice to the application of domestic or agreement-based provisions for the prevention of fraud or abuse in Switzerland and in Member States, interest and royalty payments made between associated companies or their permanent establishments shall not be subject to taxation in the source State, where:
Brez poseganja v uporabo domačih ali pogodbenih predpisov ki so namenjeni preprečevanju goljufij ali zlorab v Švici in v državah članicah, plačila obresti in licenčnin med povezanimi družbami ali njihovimi stalnimi poslovnimi enotami, v državi vira niso obdavčena, kadar:
such companies are affiliated by a direct minimum holding of 25 % for at least two years or are both held by a third company which has directly a minimum holding of 25 % both in the capital of the first company and in the capital of the second company for at least two years, and;
sta ti družbi vsaj dve leti povezani z najmanj 25 % neposredno udeležbo ali sta obe v lasti tretje družbe, ki ima vsaj dve leti neposredno v lasti najmanj 25 % kapitala prve in druge družbe, in
where a company is resident for tax purposes or a permanent establishment is located in a Member State and the other company is resident for tax purposes or other permanent establishment situated in Switzerland, and;
je ena družba rezident za davčne namene ali je stalna poslovna enota v državi članici in je druga družba rezident za davčne namene ali je druga stalna poslovna enota v Švici, in
under any double tax agreements with any third States none of the companies is resident for tax purposes in that third State and none of the permanent establishments is situated in that third State, and;
po konvencijah o dvojnem obdavčevanju s tretjimi državami nobena družba ni rezident za davčne namene v tej tretji državi in tam nima stalne poslovne enote, in
all companies are subject to corporation tax without being exempted in particular on interest and royalty payments and each adopts the form of a limited company [1] With regard to Switzerland, the term ‘limited company’ covers:
so vse družbe zavezanke za davek od dobička pravnih oseb brez oprostitev, zlasti za plačila obresti in licenčnin in ima vsaka obliko kapitalske družbe [1] V zvezi s Švico izraz „kapitalska družba“ zajema:
However, where Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States provides for a transitional period as regards a given Member State, that State shall only ensure provision of the above arrangements on interest and royalty payments after the expiry of that period.
Če Direktiva Sveta 2003/49/ES z dne 3. junija 2003 o skupnem sistemu obdavčevanja plačil obresti in licenčnin med povezanimi družbami iz različnih držav članic za določeno državo članico predvideva prehodno obdobje, ta država izvaja določbe zgoraj navedene ureditve glede plačil obresti in licenčnin šele po izteku tega obdobja.
Existing double taxation agreements between Switzerland and the Member States which provide for a more favourable taxation treatment of dividends, interest and royalty payments at the time of adoption of this Agreement shall remain unaffected.
Obstoječe konvencije o dvojnem obdavčevanju med Švico in državami članicami, ki ob času sprejetja tega sporazuma zagotavljajo ugodnejšo davčno obravnavo plačila dividend, obresti in licenčnin, ostanejo nespremenjene.
Transitional provisions for negotiable debt securities [2]
Prehodne določbe za prenosljive dolžniške vrednostne papirje [2]
From the date of application of this Agreement for as long as at least one Member State also applies similar provisions and until 31 December 2010 at the latest, domestic and international bonds and other negotiable debt securities which have been first issued before 1 March 2001 or for which the original issuing prospectuses have been approved before that date by the competent authorities of the issuing State shall not be considered as debt-claims within the meaning of Article 7(1)(a), provided that no further issues of such negotiable debt securities are made on or after 1 March 2002.
Od dneva začetka uporabe tega sporazuma in dokler vsaj ena izmed držav članic uporablja podobne določbe, vendar najpozneje do 31. decembra 2010, se domače in mednarodne obveznice in drugi prenosljivi dolžniški vrednostni papirji, ki so bili prvič izdani pred 1. marcem 2001 ali za katere so prvotne prospekte za izdajo pred tem datumom odobrili pristojni organi, ne štejejo za dolžniške terjatve v smislu člena 7(1)(a), če od vključno 1. marca 2002 ni bila izdana nobena nadaljnja emisija takšnih prenosljivih dolžniških vrednostnih papirjev.
which contain gross-up and early redemption clauses, and
ki vsebujejo klavzulo o obrutenju in predčasnem odkupu, ter
where the paying agent, as defined in Article 6, is established in Switzerland, and
kadar je plačilni zastopnik, kot ga opredeljuje člen 6, ustanovljen v Švici, in
where the issuer's paying agent is established in Switzerland, and
kadar je plačilni zastopnik izdajatelja ustanovljen v Švici, in
If a further issue is made on or after 1 March 2002 of an aforementioned negotiable debt security issued by a Government or a related entity acting as a public authority or whose role is recognised by an international Treaty (listed in Annex II to this Agreement), the entire issue of such a security, consisting of the original issue and any further issue shall be considered a debt-claim within the meaning of Article 7(1)(a).
Če država ali povezan subjekt, ki deluje kot državni organ ali katerega vloga je priznana z mednarodno pogodbo (navedeno v Prilogi II k temu sporazumu), od 1. marca 2002 naprej izda dodatno emisijo prej omenjenega prenosljivega dolžniškega vrednostnega papirja, se celotna emisija takšnega vrednostnega papirja, ki je sestavljena iz prve emisije in vseh naslednjih emisij, šteje za dolžniško terjatev v smislu člena 7(1)(a) tega sporazuma.
If a further issue is made on or after 1 March 2002 of an aforementioned negotiable debt security issued by any other issuer not covered by the fourth subparagraph, such further issue shall be considered a debt-claim within the meaning of Article 7(1)(a).
Če kateri koli drug izdajatelj, ki ni zajet v drugem pododstavku, od 1. marca 2002 naprej izda dodatno emisijo prej omenjenega prenosljivega dolžniškega vrednostnega papirja, se takšna dodatna emisija šteje za dolžniško terjatev v smislu člena 7(1)(a) tega sporazuma.
This Article does not prevent Switzerland and the Member States from continuing to levy a tax on revenues deriving from the negotiable debt securities referred to in paragraph 1 in accordance with their national law.
Ta člen Švici in državam članicam ne preprečuje nadaljnjega obdavčevanja prihodka od prenosljivih dolžniških vrednostnih papirjev iz odstavka (1) v skladu z njihovo nacionalno zakonodajo.
Signing, entry into force and duration of validity
Podpis, začetek in trajanje veljavnosti
Subject to the fulfilment of the constitutional requirements of Switzerland and the requirements of Community law concerning entering into international agreements, and without prejudice to Article 18, Switzerland and where applicable the Community shall effectively implement and apply this Agreement from 1 January 2005 and notify each other thereof.
Ob upoštevanju izpolnjevanja ustavnih obveznosti Švice in prava Skupnosti glede sklepanja mednarodnih sporazumov in brez poseganja v člen 18 Švica in, kjer je to ustrezno, Skupnost učinkovito izvajata in uporabljata ta sporazum od 1. januarja 2005 in se o tem uradno obvestita.
In such a case, the Agreement shall cease to have effect 12 months after the serving of notice.
V takem primeru ta sporazum preneha veljati 12 mesecev po predložitvi uradnega obvestila.
Application and suspension of application
Uporaba in ustavitev uporabe
The application of this Agreement shall be conditional on the adoption and implementation by the dependent or associated territories of the Member States mentioned in the report of the Council (Economic and Financial Affairs) to the European Council of Santa Maria da Feira of 19 and 20 June 2000, as well as by the United States of America, Andorra, Liechtenstein, Monaco and San Marino, respectively, of measures which conform with or are equivalent to those contained in the Directive or in this Agreement, with the exception of Article 15 of this Agreement, and providing for the same dates of implementation.
Ta sporazum se uporablja pod pogojem, da odvisna ali pridružena ozemlja držav članic iz poročila Sveta (Ekonomsko-finančne zadeve) Evropskemu svetu v Santa Maria da Feira 19. in 20. junija 2000 ter Združene države Amerike, Andora, Lihtenštajn, Monako in San Marino sprejmejo in izvajajo ukrepe, ki so skladni ali enakovredni ukrepom v Direktivi ali v tem sporazumu, z izjemo člena 15 tega sporazuma, in predvidijo iste datume začetka izvajanja.
The Contracting Parties shall decide, by common accord, at least six months before the date referred to in Article 17(2), whether the condition set out in paragraph 1 will be met having regard to the dates of entry into force of the relevant measures in the third States and dependent or associated territories concerned.
Pogodbenici vsaj šest mesecev pred datumom iz člena 17(2) tega sporazuma v medsebojnem soglasju odločita, ali bodo izpolnjeni pogoji iz odstavka (1), pri čemer upoštevata datume začetka veljavnosti ustreznih ukrepov v zadevnih državah članicah, imenovanih tretjih državah in odvisnih ali pridruženih ozemljih.
If the Contracting Parties do not decide that the condition will be met, they shall, by common accord, adopt a new date for the purposes of Article 17(2).
Če se pogodbenici ne odločita, da bodo izpolnjeni pogoji, soglasno sprejmeta nov datum za namene člena 17(2).
Notwithstanding paragraphs 1 and 2, Article 15 shall apply in respect of Spain with effect from the entry into force of a bilateral agreement between Spain and Switzerland on the exchange of information on request in administrative, civil or criminal cases of tax fraud, as defined in the laws of the requested State, or the like, with respect to items of income not subject to this Agreement but covered by a convention or an agreement between Spain and Switzerland on the elimination of double taxation on income and capital.
Ne glede na odstavka 1 in 2 se člen 15 za Španijo uporablja od dneva veljavnosti dvostranskega sporazuma med Španijo in Švico o izmenjavi podatkov na zaprosilo v upravnih, civilnih ali kazenskih primerih davčne goljufije, kakor to določa zakonodaja zaprošenih držav, ali podobnem, ob upoštevanju delov dohodka, za katere se ta sporazum ne uporablja, vendar so zajete v konvenciji ali sporazumu med Španijo in Švico o odpravi dvojnega obdavčevanja dohodka in premoženja.
Switzerland shall, in such case, establish a final account by the end of the period of applicability of this Agreement and make a final payment to the Member States.
V takem primeru Švica pripravi končni obračun najpozneje do konca obdobja uporabe tega sporazuma in opravi končno plačilo državam članicam.
Territorial scope
Ozemlje uporabe
This Agreement shall apply, on the one hand, to the territories in which the Treaty establishing the European Community is applied and under the conditions laid down in that Treaty and, on the other hand, to the territory of Switzerland.
Ta sporazum se uporablja na eni strani na ozemlju, na katerem se uporablja Pogodba o ustanovitvi Evropske skupnosti, pod pogoji, določenimi v tej pogodbi, ter na drugi strani na ozemlju Švice.
The list of competent authorities in Annex I may be amended simply by notification of the other Contracting Party by Switzerland for the authority referred to in (a) therein and by the Community for the other authorities.
Seznam pristojnih organov iz Priloge I se lahko spremeni le z uradnim obvestilom Švice drugi pogodbenici za organ iz točke (a) te priloge in z uradnim obvestilom Skupnosti za druge organe.
This Agreement is drawn up in duplicate in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Polish, Portuguese, Slovak, Slovenian, Spanish and Swedish languages, each of these language versions being equally authentic.
Ta sporazum je sestavljen v dveh izvodih v angleškem, češkem, danskem, estonskem, finskem, francoskem, grškem, italijanskem, latvijskem, litovskem, madžarskem, nemškem, nizozemskem, poljskem, portugalskem, slovaškem, slovenskem, španskem in švedskem jeziku, pri čemer so vse od teh jezikovnih različic enako verodostojne.
The Maltese language version shall be authenticated by the Contracting Parties on the basis of an exchange of letters.
Različico tega sporazuma v malteškem jeziku pogodbenice overita z izmenjavo pisem.
With regard to Switzerland, the term ‘limited company’ covers:
V zvezi s Švico izraz „kapitalska družba“ zajema:
Memorandum of Understanding
Memorandum o soglasju med