natgillin/translations-raw huggingface dataset:
Notwithstanding the provisions of Article 2 and of any other agreement providing for information exchange upon request between Andorra and any Member State, the Competent Authority of Andorra 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 Andorra 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 Andorra and the Member State concerned.
Če v skladu s tem členom za podatke zaprosi država članica ali Andora, ki ravna kot jurisdikcija, ki je poslala zaprosilo, Andora 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.
In no case shall the provisions of paragraph 1 of this Article and of Article 6 be construed so as to impose on Andorra or on a Member State the obligation:
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.
to carry out administrative measures at variance with the laws and administrative practice of Andorra or that Member State, respectively;
V nobenem primeru se določbe odstavka 2 ne razlagajo, kot da je v skladu z njimi dovoljeno, da Andora 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.
to supply information which is not obtainable under the laws or in the normal course of the administration of Andorra or that Member State, respectively;
Pristojni organi se bodo dogovorili o standardnih obrazcih, ki se bodo uporabljali, in vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
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).
Člen 6
If information is requested by a Member State or by Andorra acting as the requesting jurisdiction in accordance with this Article, Andorra 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.
Zaupnost in varstvo podatkov
The obligation contained in the preceding sentence is subject to the limitations of paragraph 2 but in no case shall such limitations be construed to permit the requested jurisdiction to decline to supply information solely because it has no domestic interest in such information.
Vsi podatki, ki jih jurisdikcija (država članica ali Andora) pridobi na podlagi tega sporazuma, se obravnavajo kot zaupni in varujejo enako kakor podatki, pridobljeni na podlagi nacionalne zakonodaje navedene jurisdikcije, in v obsegu, ki zagotavlja potrebno varstvo osebnih podatkov v skladu z veljavno nacionalno zakonodajo in zaščitnimi ukrepi, ki jih lahko jurisdikcija, ki pošilja podatke, določi v skladu s svojo nacionalno zakonodajo.
In no case shall the provisions of paragraph 2 be construed to permit Andorra 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.
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 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.
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 Andore).
Article 6
Zadevne podatke lahko uporabljajo le navedene osebe ali organi, ki jih lahko uporabljajo le v namene iz prejšnjega stavka.
Confidentiality and Data Safeguards
Ne glede na določbe odstavka 1 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 Andorra) under this Agreement shall be treated as confidential and protected in the same manner as information obtained under the domestic law of that jurisdiction and, to the extent necessary for the protection of personal data, in accordance with the applicable domestic law and safeguards which may be specified by the jurisdiction supplying the information as required under its domestic law.
Ne glede na določbe prejšnjih odstavkov se podatki, ki jih prejme jurisdikcija (država članica ali Andora), lahko uporabijo za druge namene, kadar se za take namene lahko uporabijo po zakonodaji jurisdikcije, ki je podatke predložila (Andore oziroma države članice), njen Pristojni organ pa tako uporabo dovoli.
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.
Podatke, ki jih jurisdikcija (država članica ali Andora) zagotovi drugi jurisdikciji (Andori oziroma državi članici), lahko slednja s predhodnim dovoljenjem Pristojnega organa prve jurisdikcije, od katere podatki izvirajo, pošlje tretji jurisdikciji (drugi državi članici).
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 Andorra), or the oversight of these.
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 Andori.
Only the persons or authorities mentioned above may use the information and then only for purposes spelled out in the preceding sentence.
Vsak Pristojni organ države članice ali Andore takoj obvesti drugi Pristojni organ, tj. Andore oziroma navedene države članice, o kršitvi zaupnosti, neučinkovitosti zaščitnih ukrepov ter vseh sankcijah in popravnih ukrepih, ki so bili zato uvedeni.
They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes.
Člen 7
Notwithstanding the provisions of the preceding paragraphs, information received by a jurisdiction (being a Member State or Andorra) may be used for other purposes when such information may so be used under the laws of the supplying jurisdiction (being, respectively, Andorra or a Member State) and the Competent Authority of that jurisdiction authorises such use.
Posvetovanja in začasna prekinitev tega sporazuma
Information provided by a jurisdiction (being a Member State or Andorra) to another jurisdiction (being, respectively, Andorra or a Member State) may be transmitted by the latter to a third jurisdiction (being another Member State), subject to prior authorisation by the Competent Authority of the first-mentioned jurisdiction, from which the information originated.
Če se pojavijo kakšne težave pri izvajanju ali razlagi tega sporazuma, lahko Pristojni organi Andore ali države članice zahtevajo posvetovanja med Pristojnim organom Andore in vsaj enim Pristojnim organom držav članic, da se razvijejo ustrezni ukrepi za zagotavljanje izpolnjevanja 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 Andorra subject to prior authorisation by the Competent Authority of the Member State from which the information originated.
Ti Pristojni organi o rezultatih posvetovanj nemudoma obvestijo Evropsko komisijo in Pristojne organe drugih držav članic.
Each Competent Authority of a Member State or Andorra will immediately notify the other Competent Authority, i.e. that of Andorra or that Member State, respectively, regarding any breach of confidentiality, failure of safeguards and any sanctions and remedial actions consequently imposed.
Na zahtevo katerega koli od Pristojnih organov lahko pri posvetovanjih v zvezi z razlago sodeluje Evropska komisija.
Article 7
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 Andore začasno prekine izmenjavo podatkov na podlagi tega sporazuma z Andoro oziroma določeno državo članico, in sicer s pisnim obvestilom, ki ga pošlje drugemu zadevnemu Pristojnemu organu.
Consultations and suspension of this Agreement
Takšna začasna prekinitev ima takojšni učinek.
If any difficulties in the implementation or interpretation of this Agreement arise, any of the Competent Authorities of Andorra or a Member State may request consultations between the Competent Authority of Andorra and one or more of the Competent Authorities of Member States to develop appropriate measures to ensure that this Agreement is fulfilled.
Za namene tega odstavka večja neskladnost vključuje, vendar ni omejena na: neskladnost z določbami o zaupnosti in varovanju podatkov iz tega sporazuma, neskladnost Pristojnega organa države članice ali Andore 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.
Those Competent Authorities shall immediately notify the European Commission and the Competent Authorities of the other Member States of the results of their consultations.
Člen 8
In relation to issues of interpretation the European Commission may take part in consultations at the request of any of the Competent Authorities.
Spremembe
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 Andorra may suspend the exchange of information under this Agreement towards, respectively, Andorra or a specific Member State, by giving notice in writing to the other Competent Authority concerned.
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.
Such suspension will have immediate effect.
Posvetovanja se izvedejo v enem mesecu od datuma, na katerega je pogodbenica podala zahtevo, v nujnih primerih pa kakor hitro je mogoče.
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, a failure by the Competent Authority of a Member State or Andorra to provide timely or adequate information as required under this Agreement or 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.
The consultations shall be held within one month of a request by either Contracting Party or as soon as possible in urgent cases.
Člen 9
On the basis of such a contact, the Contracting Parties may consult each other in order to examine whether changes to this Agreement are necessary.
Odpoved
For the purposes of the consultations referred to in paragraphs 1 and 2 each Contracting Party shall inform the other Contracting Party of possible developments which could affect the proper functioning of this Agreement.
Vsaka pogodbenica lahko ta sporazum odpove tako, da o tem pisno obvesti drugo pogodbenico.
This shall also include any relevant agreement between one of the Contracting Parties and a third State.
Ta odpoved začne učinkovati prvi dan v mesecu po poteku dvanajstih mesecev od datuma obvestila o odpovedi.
Following the consultations, this Agreement may be amended by means of a protocol or a new agreement between the Contracting Parties.
V primeru odpovedi vsi podatki, prejeti na podlagi tega sporazuma, ostanejo zaupni, zanje pa še naprej velja člen 6 tega sporazuma.
Either Contracting Party may terminate this Agreement by giving notice of termination in writing to the other Contracting Party.
Ta sporazum se uporablja na eni strani na ozemljih držav članic, v katerih se uporabljata Pogodba o Evropski uniji in Pogodba o delovanju Evropske unije, pod pogoji, določenimi v navedenih pogodbah, ter na drugi strani na ozemlju Andore.“
Such termination will become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination.
Začetek veljavnosti in uporaba
In the event of termination, all information previously received under this Agreement will remain confidential and subject to Article 6 of this Agreement.
Ta protokol o spremembi morata pogodbenici ratificirati ali potrditi v skladu s svojimi postopki.
Article 10
Pogodbenici druga drugo obvestita o zaključku teh postopkov.
Territorial Scope
Protokol o spremembi začne veljati prvega dne januarja po zadnjem uradnem obvestilu.
This Agreement shall apply, on the one hand, to the territories of the Member States in which the Treaty on European Union and the Treaty on the Functioning of the European Union are applied and under the conditions laid down in those Treaties and, on the other hand, to the territory of Andorra.’.
Kar zadeva izmenjavo podatkov na zahtevo, izmenjava podatkov na zahtevo v skladu s tem protokolom o spremembi velja za zahteve, podane na dan začetka njegove veljavnosti ali pozneje za podatke, povezane s proračunskimi leti, ki se začnejo prvega dne januarja leta, v katerem začne veljati ta protokol o spremembi.
Entry into force and application
Terjatve posameznikov v skladu s členom 10 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, ostanejo z začetkom veljavnosti tega protokola o spremembi nespremenjene.
This Amending Protocol requires ratification or approval by the Contracting Parties in accordance with their own procedures.
Kneževina Andora pripravi končni obračun najpozneje do konca obdobja uporabe tega sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, opravi končno plačilo državam članicam in sporoči podatke, ki jih je v skladu s členom 9 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, prejela od plačilnih zastopnikov s sedežem v Kneževini Andori za zadnje leto veljavnosti Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, oziroma če je primerno, za katero koli predhodno leto.
The Contracting Parties shall notify each other of the completion of these procedures.
Sporazum se s Protokolom dopolni z naslednjo vsebino:
The Amending Protocol shall enter into force on the first day of January following the final notification.
„Protokol k Sporazumu med Evropsko unijo in Kneževino Andoro o avtomatični izmenjavi podatkov o finančnih računih za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni.
In respect of information exchange upon request, the exchange of information provided for in this Amending Protocol shall be applicable to requests made on or after the date of its entry into force for information that relates to fiscal years beginning on or after the first day of January of the year of the entry into force of this Amending Protocol.
Ob podpisu tega protokola o spremembi med Evropsko unijo in Kneževino Andoro sta se spodaj podpisana, v ta namen ustrezno pooblaščena, sporazumela o teh določbah, ki so sestavni del Sporazuma, kakor je spremenjen s tem protokolom o spremembi:
Article 12 of the Agreement in the form prior to its amendment by this Amending Protocol shall continue to apply unless Article 5 of the Agreement as amended by this Amending Protocol applies.
Razume se, da se za izmenjavo podatkov na podlagi člena 5 tega sporazuma zaprosi šele, ko država prosilka (država članica ali Andora) izčrpa vse običajne vire informacij, ki so na voljo po notranjem davčnem postopku.
The claims of individuals in accordance with Article 10 of the Agreement in the form prior to its amendment by this Amending Protocol shall remain unaffected after the entry into force of this Amending Protocol.
Razume se, da Pristojni organ države prosilke (države članice ali Andore) ob zaprosilu za podatke na podlagi člena 5 tega sporazuma pristojnemu organu zaprošene države (Andore oziroma države članice) priskrbi naslednje podatke:
The Principality of Andorra shall establish a final account by the end of the period of applicability of the Agreement in the form prior to its amendment by this Amending Protocol, make a final payment to the Member States and report the information that it received from paying agents established in the Principality of Andorra, in accordance with Article 9 of the Agreement in the form prior to its amendment by this Amending Protocol with respect to the last year of applicability of the Agreement in the form prior to its amendment by this Amending Protocol, or to any preceding year, if applicable.
identiteto osebe, ki je predmet preverjanja ali preiskave;
The Agreement is supplemented by a Protocol with the following content:
obdobje, za katerega se prosijo podatki;
‘Protocol to the Agreement between the European Union and the Principality of Andorra on the automatic exchange of financial account information to improve international tax compliance.
izjavo o podatkih, ki jih prosi, vključno z njihovo naravo in obliko, v kateri bi jih država prosilka želela prejeti od zaprošene države;
On the occasion of the signature of this Amending Protocol between the European Union and the Principality of Andorra the duly authorised undersigned have agreed the following provisions which shall form an integral part of the Agreement as amended by this Amending Protocol:
davčni namen, za katerega se prosijo podatki;
It is understood that an exchange of information under Article 5 of this Agreement will only be requested once the requesting State (being a Member State or Andorra) has exhausted all regular sources of information available under the internal taxation procedure.
če sta znana, ime in naslov osebe, za katero meni, da ima zaprošene podatke.
It is understood that the Competent Authority of the requesting State (being a Member State or Andorra) shall provide the following information to the Competent Authority of the requested State (being, respectively, Andorra or a Member State) when making a request for information under Article 5 of this Agreement:
Razume se, da je navedba standarda „predvidene pomembnosti“ zagotoviti izmenjavo podatkov na podlagi člena 5 tega sporazuma v čim večjem obsegu, hkrati pa razjasniti, da se države članice in Andora ne smejo ukvarjati z „naključnimi poizvedbami“ ali zaprositi za podatke, ki najverjetneje niso pomembni za davčne zadeve določenega davkoplačevalca.
the identity of the person under examination or investigation;
Odstavek 2 vsebuje pomembne postopkovne zahteve, ki naj bi zagotovile, da ni naključnih poizvedb, vendar se določbe od (i) do (v) odstavka 2 kljub temu ne smejo razlagati, kot da so v nasprotju z učinkovito izmenjavo podatkov.
the period of time for which the information is requested;
Standard „predvidene pomembnosti“ se lahko izpolni v primerih, ki se nanašajo na enega davkoplačevalca (identificiranega z imenom ali kako drugače) ali v primerih, ki se nanašajo na več davkoplačevalcev (identificiranih z imenom ali kako drugače).
a statement of the information sought including its nature and the form in which the requesting State wishes to receive the information from the requested State;
Razume se, da ta sporazum ne vključuje spontane izmenjave podatkov.
the tax purpose for which the information is sought;
Razume se, da se pri izmenjavi podatkov na podlagi člena 5 tega sporazuma uporabljajo upravna postopkovna pravila glede pravic davkoplačevalcev, ki jih imajo v zaprošeni državi (državi članici ali Andori).
to the extent known, the name and address of any person believed to be in possession of the requested information.
Razume se tudi, da je cilj teh določb davkoplačevalcem zagotoviti pošten postopek in ne preprečiti ali neupravičeno zavlačevati postopka izmenjave podatkov.“.
It is understood that the reference to the standard of “foreseeable relevance” is intended to provide for exchange of information under Article 5 of this Agreement to the widest possible extent and, at the same time, to clarify that Member States and Andorra are not at liberty to engage in “fishing expeditions” or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer.
Jeziki
While paragraph 2 contains important procedural requirements that are intended to ensure that fishing expeditions do not occur, clauses (i) to (v) of paragraph 2 nevertheless are not to be interpreted in order to frustrate effective exchange of information.
Ta protokol o spremembi je sestavljen 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, švedskem in katalonskem jeziku, pri čemer so besedila v vseh teh jezikih enako verodostojna.
The standard of “foreseeable relevance” can be met both in cases dealing with one taxpayer (whether identified by name or otherwise) or several taxpayers (whether identified by name or otherwise).
V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta protokol.
It is understood that this Agreement does not include exchange of information on a spontaneous basis.
UL L 157, 26.6.2003, str.
It is understood that in case of an exchange of information under Article 5 of this Agreement, the administrative procedural rules regarding taxpayers' rights provided for in the requested State (being a Member State or Andorra) remain applicable.
38.
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.’.
UL L 359, 4.12.2004, str.
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, Slovak, Slovenian, Spanish, Swedish and Catalan languages, each of these language versions being equally authentic.
UL L 277, 21.10.2010, str.
IN WITNESS WHEREOF, the undersigned Plenipotentiaries have hereunto set their hands.
27.
OJ EU L 157, 26.6.2003, p.
UL L 64, 11.3.2011, str.
38.
1.