natgillin/translations-raw huggingface dataset:
in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative, (i) in the Kingdom of Spain: El Ministro de Economía y Hacienda or an authorised representative, (j) in the French Republic: Le Ministre chargé du budget or an authorised representative, (k) in the Republic of Croatia: Ministar financija or an authorised representative, (l) in Ireland: The Revenue Commissioners or their authorised representative,
Če takšno obvestilo ne bo posredovano, se bo štelo, da zakonodaja Jurisdikcije, o kateri se poroča, Poročevalskim finančnim institucijam v enih ali več okoliščinah učinkovito ne preprečuje prodaje Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja rezidentom navedene Jurisdikcije, o kateri se poroča.
in the Italian Republic: Il Direttore Generale delle Finanze or an authorised representative, (n) in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative, (o) in the Republic of Latvia: Finanšu ministrs or an authorised representative,
Poleg tega bo posamezna država članica obvestila Evropsko komisijo, ki bo obvestila Andoro, če veljavna zakonodaja Evropske Unije in nacionalna zakonodaja navedene države članice Poročevalskim finančnim institucijam v tej državi članici preprečujeta prodajo takih pogodb andorskim rezidentom, ne glede na to, kje so bile te pogodbe zaključene.
in the Republic of Lithuania: Finansų ministras or an authorised representative, (q) in the Grand Duchy of Luxembourg: Le Ministre des Finances or an authorised representative, (r) in Hungary: A pénzügyminiszter or an authorised representative, (s) in the Republic of Malta: Il-Ministru responsabbli għall-Finanzi or an authorised representative, (t) in the Kingdom of the Netherlands: De Minister van Financiën or an authorised representative, (u) in the Republic of Austria: Der Bundesminister für Finanzen or an authorised representative,
V skladu s tem bo Andora obvestila Evropsko komisijo, ki bo obvestila države članice, če andorska zakonodaja Poročevalskim finančnim institucijam v Andori preprečuje prodajo takih pogodb rezidentom ene ali več držav članic, ne glede na to, kje so bile te pogodbe zaključene.
in the Portuguese Republic: O Ministro das Finanças or an authorised representative,
Če ni obvestila jurisdikcije Poročevalske finančne institucije in Jurisdikcije, o kateri se poroča, v zvezi z zadevno Poročevalsko finančno institucijo in pogodbo, oddelek III(A) Priloge I ne velja za zadevno Poročevalsko finančno institucijo in pogodbo.
in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,
IZJAVA ANDORE O ČLENU 5 SPORAZUMA
in the Republic of Slovenia: Minister za finance or an authorised representative,
Andorska delegacija je Evropsko komisijo obvestila, da Andora ne bo izmenjala podatkov v zvezi z zahtevo v zvezi s podatki, ki so bili pridobljeni nezakonito.
in the Slovak Republic: Minister financií or an authorised representative,
Evropska komisija se je seznanila z andorskim stališčem.
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative,
priloge se nadomestijo z naslednjim:
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,
Poročevalska finančna institucija lahko domneva, da posamezni upravičenec (ki ni lastnik) po Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja, ki prejme izplačilo v primeru smrti, ni Oseba, o kateri se poroča, in lahko tak Finančni račun obravnava kot račun, ki ni Račun, o katerem se poroča, razen če spozna ali utemeljeno domneva, da je upravičenec Oseba, o kateri se poroča.
(ac) in the United Kingdom of Great Britain and Northern Ireland and in the European territories for whose external relations the United Kingdom is responsible: the Commissioners of Inland Revenue or their authorised representative and the competent authority in Gibraltar, which the United Kingdom will designate in accordance with the Agreed Arrangements relating to Gibraltar authorities in the context of EU and EC instruments and related treaties notified to the Member States and institutions of the European Union of 19 April 2000, a copy of which shall be notified to Andorra by the Secretary General of the Council of the European Union, and which shall apply to this Agreement.
Subjekt je ‚Povezani subjekt‘ drugega Subjekta, če en Subjekt nadzoruje drugega ali pa sta oba pod skupnim nadzorom.
DECLARATIONS OF THE CONTRACTING PARTIES
Pri tem nadzor vključuje neposredno ali posredno lastništvo več kot 50 % glasov in vrednosti Subjekta.
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE ENTRY INTO FORCE OF THE AMENDING PROTOCOL
PRILOGA III
The Contracting Parties declare that they expect that the constitutional requirements of Andorra and the requirements of European Union law concerning entering into international agreements will be fulfilled in time to enable the Amending Protocol to enter into force on the first day of January 2017.
SEZNAM PRISTOJNIH ORGANOV POGODBENIC
They will take all the measures in their power to achieve that goal.
Pristojni organi za namene tega sporazuma so:
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES
v Kneževini Andori: El Ministre encarregat de les finances ali pooblaščeni predstavnik;
The Contracting Parties agree, regarding the implementation of the Agreement and the Annexes, that the Commentaries to the OECD Model Competent Authority Agreement and Common Reporting Standard should be a source of illustration or interpretation in order to ensure consistency in application.
v Kraljevini Belgiji: De Minister van Financiën/Le Ministre des Finances ali pooblaščeni predstavnik;
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
v Republiki Bolgariji: Изпълнителният директор на Националната агенция за приходите ali pooblaščeni predstavnik;
The Contracting Parties agree, regarding the implementation of Article 5 on Exchange of Information upon Request, that the commentary to Article 26 of the OECD Model Tax Convention on Income and on Capital should be a source of interpretation.
v Češki republiki: Ministr financí ali pooblaščeni predstavnik;
JOINT DECLARATION OF THE CONTRACTING PARTIES ON SECTION III(A) OF ANNEX I OF THE AGREEMENT
v Kraljevini Danski: Skatteministeren ali pooblaščeni predstavnik;
The Contracting Parties agree that they will examine the practical relevance of Section III (A) of Annex I which provides that preexisting Cash Value Insurance Contracts and Annuity Contracts are not required to be reviewed, identified or reported, provided the Reporting Financial Institution is effectively prevented by law from selling such Contracts to residents of a Reportable Jurisdiction.
v Zvezni republiki Nemčiji: Der Bundesminister der Finanzen ali pooblaščeni predstavnik;
The Contracting Parties have a common interpretation that under Section III (A) of Annex I the Reporting Financial Institution is effectively prevented by law from selling Cash Value Insurance Contracts and Annuity Contracts to residents of a Reportable Jurisdiction only where the European Union and domestic law of Member States or Andorran law applicable to a Reporting Financial Institution resident in a Participating Jurisdiction (being a Member State or Andorra) does not only effectively prevent that Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts in a Reportable Jurisdiction (being, respectively, Andorra or a Member State), but those laws also effectively prevent the Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts to residents of that Reportable Jurisdiction in any other circumstances.
v Republiki Estoniji: Rahandusminister ali pooblaščeni predstavnik;
In this context, each Member State will inform the European Commission, which will in turn notify Andorra, in case Reporting Financial Institutions in Andorra are prevented by law from selling such Contracts, regardless of where they are finalised, to its residents based on applicable European Union law and domestic law of that Member State.
v Helenski republiki: Ο Υπουργός Οικονομίας και Οικονομικών ali pooblaščeni predstavnik;
Accordingly, Andorra will notify the European Commission, which will in turn inform Member States, in case Reporting Financial Institutions of one or more Member States are prevented by law from selling such Contracts, regardless of where they are finalised, to Andorra residents based on Andorran law.
v Kraljevini Španiji: El Ministro de Economía y Hacienda ali pooblaščeni predstavnik;
In the absence of such notification it will be considered that Reporting Financial Institutions are not effectively prevented by the law of the Reportable Jurisdiction in one or more circumstances from selling Cash Value Insurance Contracts or Annuity Contracts to residents of that Reportable Jurisdiction.
v Republiki Hrvaški: Ministar financija ali pooblaščeni predstavnik;
In addition, each Member State will inform the European Commission, which will in turn notify Andorra, in case Reporting Financial Institutions in that Member State are prevented by law from selling such Contracts, regardless of where they are finalised, to Andorra residents based on applicable European Union law and domestic law of that Member State.
na Irskem: The Revenue Commissioners ali njihov pooblaščeni predstavnik;
Accordingly, Andorra will notify the European Commission, which will in turn inform Member States, in case Reporting Financial Institutions in Andorra are prevented by law from selling such Contracts, regardless of where they are finalised, to residents of one or more Member States based on Andorran law.
v Italijanski republiki: Il Direttore Generale delle Finanze ali pooblaščeni predstavnik;
In the absence of such notification it will be considered that Reporting Financial Institutions are not effectively prevented by the law of the Jurisdiction of the Financial Institution in one or more circumstances from selling Cash Value Insurance Contracts or Annuity Contracts to residents of the Reportable Jurisdiction.
v Republiki Ciper: Υπουργός Οικονομικών ali pooblaščeni predstavnik;
In the absence of a notification from the Jurisdiction of the Reporting Financial Institution and from the Reportable Jurisdiction with regard to the relevant Reporting Financial Institution and Contract, Section III (A) of Annex I shall not apply to that Reporting Financial Institution and Contract.
v Republiki Latviji: Finanšu ministrs ali pooblaščeni predstavnik;
DECLARATION OF ANDORRA ON ARTICLE 5 OF THE AGREEMENT
v Republiki Litvi: Finansų ministras ali pooblaščeni predstavnik;
The Andorran Delegation has informed the European Commission that Andorra will not exchange information in relation to a request based on data obtained illegally.
v Velikem vojvodstvu Luksemburg: Le Ministre des Finances ali pooblaščeni predstavnik;
The European Commission took note of the Andorran position.
v Madžarski: A pénzügyminiszter ali pooblaščeni predstavnik;
the Annexes shall be replaced by: ‘
v Republiki Malti: Il-Ministru responsabbli għall-Finanzi ali pooblaščeni predstavnik;
A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person.
v Kraljevini Nizozemski: De Minister van Financiën ali pooblaščeni predstavnik;
A Reporting Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract or an Annuity Contract is a Reportable Person if the information collected by the Reporting Financial Institution and associated with the beneficiary contains indicia as described in paragraph B of Section III.
v Republiki Avstriji: Der Bundesminister für Finanzen ali pooblaščeni predstavnik;
If a Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person, the Reporting Financial Institution must follow the procedures in paragraph B of Section III.
Pogodbenici izjavljata, da pričakujeta, da bodo ustavna pravila Andore in pravila zakonodaje Evropske unije o sklepanju mednarodnih sporazumov pravočasno izpolnjena, da bo Protokol o spremembi začel veljati prvega januarja 2017.
An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity or the two Entities are under common control.
Da se doseže ta cilj, bosta sprejeli vse mogoče ukrepe.
For this purpose control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
Finančna institucija ob začetku veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016, ali pred njim izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom v višini 50000 USD ali enakovrednim zneskom, izraženim v domači valuti posamezne države članice ali Andore, ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
ANNEX III
Pri tem se preplačilo stranke ne nanaša na stanja v dobro v višini spornih obveznosti, vključuje pa stanja v dobro, ki so posledica vrnitve blaga.
LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
Finančna institucija ob začetku veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016, ali pred njim izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom v višini 50000 USD ali enakovrednim zneskom, izraženim v domači valuti posamezne države članice ali Andore, ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
The Competent Authorities for the purposes of this Agreement are:
Pri tem se preplačilo stranke ne nanaša na stanja v dobro v višini spornih obveznosti, vključuje pa stanja v dobro, ki so posledica vrnitve blaga;
in the Principality of Andorra: El Ministre encarregat de les Finances or an authorised representative,
Poročevalska finančna institucija utemeljeno domneva, da je upravičenec po Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja Oseba, o kateri se poroča, če podatki, ki jih je zbrala in so povezani z upravičencem, vsebujejo indice, opisane v odstavku B oddelka III.
in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative,
OB UPOŠTEVANJU, da je treba člen 12 Sporazuma med Evropsko skupnostjo in Kneževino Andoro o ukrepih, enakovrednih tistim iz Direktive Sveta 2003/48/ES o obdavčenju dohodka od prihrankov v obliki plačil obresti [2] (v nadaljnjem besedilu: Sporazum), v obliki, kakršna je pred spremembo s tem protokolom o spremembi, ki trenutno zagotavlja izmenjavo podatkov na zaprosilo, omejenih na dejanja, ki predstavljajo davčno goljufijo ali podobno, uskladiti s standardom OECD o preglednosti in izmenjavi podatkov v davčnih zadevah,OB UPOŠTEVANJU, da bosta pogodbenici pri obdelavi osebnih podatkov, izmenjanih v skladu s Sporazumom, kakor je spremenjen s tem protokolom o spremembi, uporabili svoje zadevne predpise in prakse na področju varstva podatkov in da se zavezujeta, da bosta druga drugo v primeru spremembe vsebine teh predpisov in praks o tem takoj obvestili,
CONVINCED that supplementing the WHO Framework Convention on Tobacco Control by a comprehensive protocol will be a powerful, effective means to counter illicit trade in tobacco products and its grave consequences,
DOGOVORILE O NASLEDNJEM:
HEREBY AGREE AS FOLLOWS:
DEL I
PART I
UVOD
INTRODUCTION
Člen 1
Article 1
Uporaba pojmov
Use of terms
„Posredovanje“ pomeni delovanje kot zastopnik za druge, kot pri pogajanju o pogodbah, nakupih ali prodaji v zameno za plačilo ali provizijo.
‘Brokering’ means acting as an agent for others, as in negotiating contracts, purchases, or sales in return for a fee or commission.
„Cigareta“ pomeni zvitek rezanega tobaka za kajenje, zavitega v cigaretni papir.
‘Cigarette’ means a roll of cut tobacco for smoking, enclosed in cigarette paper.
To izključuje posebne regionalne izdelke, kot so cigarete vrste „bidi“ in „ang hoon“, ter druge podobne izdelke, ki jih je mogoče zaviti v papir ali liste.
This excludes specific regional products such as bidis, ang hoon, or other similar products which can be wrapped in paper or leaves.
V členu 8 pojem „cigareta“ vključuje tudi fino rezan tobak za namene zvijanje cigaret.
For the purpose of Article 8, ‘cigarette’ also includes fine cut ‘roll your own’ tobacco for the purposes of making a cigarette.
„Zaplemba“, ki po potrebi vključuje razlastitev, pomeni trajen odvzem premoženja na podlagi odredbe sodišča ali drugega pristojnega organa.
‘Confiscation’, which includes forfeiture where applicable, means the permanent deprivation of property by order of a court or other competent authority.
„Nadzor pošiljk“ pomeni metodo, pri kateri se nezakonitim ali sumljivim pošiljkam ob vednosti in pod nadzorom pristojnih organov dovoli, da zapustijo ali potujejo skozi ozemlje ene ali več držav ali vstopijo nanj, da bi se preiskala kršitev in identificirale osebe, ki so sodelovale pri storitvi kršitve.
‘Controlled delivery’ means the technique of allowing illicit or suspect consignments to pass out of, through or into the territory of one or more States, with the knowledge and under the supervision of their competent authorities, with a view to the investigation of an offence and the identification of persons involved in the commission of the offence.
„Prosta cona“ pomeni del ozemlja pogodbenice, kjer se v zvezi z uvoznimi carinami in davki za vse vneseno blago na splošno upošteva, kot da je zunaj carinskega območja.
‘Free zone’ means a part of the territory of a Party where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the Customs territory.
„Nezakonita trgovina“ pomeni vsako dejavnost ali ravnanje, ki je po zakonu prepovedano in se nanaša na proizvodnjo, pošiljanje, prevzem, posest, distribucijo, prodajo ali nakup, vključno z vsako dejavnostjo ali ravnanjem, ki omogoča take dejavnosti.
‘Illicit trade’ means any practice or conduct prohibited by law and which relates to production, shipment, receipt, possession, distribution, sale or purchase, including any practice or conduct intended to facilitate such activity.
„Licenca“ pomeni dovoljenje, ki ga pristojni organ izda na podlagi potrebne vloge ali druge dokumentacije.
‘Licence’ means permission from a competent authority following submission of the requisite application or other documentation to the competent authority.
„Proizvodna oprema“ pomeni naprave, ki so namenjene ali prilagojene uporabi izključno za proizvodnjo tobačnih izdelkov in so sestavni del proizvodnega postopka;
‘Manufacturing equipment’ means machinery which is designed, or adapted, to be used solely for the manufacture of tobacco products and is integral to the manufacturing process.
„kateri koli del opreme“ v smislu proizvodne opreme pomeni vsak določljiv poseben del proizvodne opreme, ki se uporablja za proizvodnjo tobačnih izdelkov.
‘Any part thereof’ in the context of manufacturing equipment means any identifiable part which is unique to manufacturing equipment used in the manufacture of tobacco products.
„Pogodbenica“ pomeni pogodbenico tega protokola, razen če je iz sobesedila razvidno drugače.
‘Party’ means, unless the context indicates otherwise, a Party to this Protocol.
„Osebni podatki“ pomenijo vsako informacijo v zvezi s fizično osebo, ki je določena ali določljiva.
‘Personal data’ means any information relating to an identified or identifiable natural person.
„Organizacija za regionalno gospodarsko povezovanje“ pomeni organizacijo, ki jo sestavlja več suverenih držav in na katero so njene države članice prenesle pristojnost za vrsto zadev, vključno s pooblastilom za sprejemanje odločitev, zavezujočih za njene države članice v zvezi z navedenimi zadevami.
‘Regional economic integration organization’ means an organization that is composed of several sovereign states, and to which its Member States have transferred competence over a range of matters, including the authority to make decisions binding on its Member States in respect of those matters.
„Dobavna veriga“ zajema proizvodnjo tobačnih izdelkov in proizvodne opreme ter uvoz ali izvoz tobačnih izdelkov in proizvodne opreme, pri čemer jo je na podlagi odločitve pogodbenice po potrebi mogoče razširiti na eno ali več naslednjih dejavnosti:
and import or export of tobacco products and manufacturing equipment; and may be extended, where relevant, to one or more of the following activities when so decided by a Party:
maloprodaja tobačnih izdelkov;
retailing of tobacco products;
gojenje tobaka, razen v primeru tradicionalnih malih gojiteljev, kmetov in proizvajalcev;
growing of tobacco, except for traditional small-scale growers, farmers and producers;
prevoz tobačnih izdelkov ali proizvodne opreme v komercialnih količinah;
transporting commercial quantities of tobacco products or manufacturing equipment;
prodaja na debelo, posredovanje, skladiščenje ali distribucija tobaka in tobačnih izdelkov ali proizvodne opreme.
wholesaling, brokering, warehousing or distribution of tobacco and tobacco products or manufacturing equipment.
„Tobačni izdelki“ pomenijo izdelke, ki so v celoti ali delno narejeni iz tobaka v listih kot surovine ter se proizvajajo za kajenje, sesanje, žvečenje ali njuhanje.
‘Tobacco products’ means products entirely or partly made of the leaf tobacco as raw material, which are manufactured to be used for smoking, sucking, chewing or snuffing.
„Spremljanje in sledenje“ pomeni sistematično spremljanje in poustvarjanje poti ali gibanja izdelkov v dobavni verigi s strani pristojnih organov ali katere koli druge osebe, ki deluje v njihovem imenu, kot je opisano v členu 8.
‘Tracking and tracing’ means systematic monitoring and re-creation by competent authorities or any other person acting on their behalf of the route or movement taken by items through the supply chain, as outlined in Article 8.
Člen 2
Article 2
Razmerje med tem protokolom ter drugimi sporazumi in pravnimi instrumenti
Relationship between this Protocol and other agreements and legal instruments
Določbe Okvirne konvencije SZO za nadzor nad tobakom, ki se uporabljajo za njene protokole, se uporabljajo tudi za ta protokol.
The provisions of the WHO Framework Convention on Tobacco Control that apply to its protocols shall apply to this Protocol.
Pogodbenice, ki sklenejo sporazume, katerih vrste so navedene v členu 2 Okvirne konvencije SZO za nadzor nad tobakom, o takih sporazumih prek sekretariata konvencije obvestijo skupščino pogodbenic.
Parties that have entered into the types of agreements mentioned in Article 2 of the WHO Framework Convention on Tobacco Control shall communicate such agreements to the Meeting of the Parties through the Convention Secretariat.
Vsebina tega protokola ne vpliva na pravice in obveznosti katere koli pogodbenice na podlagi katere koli druge mednarodne konvencije, pogodbe ali mednarodnega sporazuma, ki velja za to pogodbenico in ki po njenem mnenju bolj prispeva k odpravi nezakonite trgovine s tobačnimi izdelki.
Nothing in this Protocol shall affect the rights and obligations of any Party pursuant to any other international convention, treaty or international agreement in force for that Party that it deems to be more conducive to the achievement of the elimination of illicit trade in tobacco products.
Vsebina tega protokola ne vpliva na druge pravice, obveznosti in odgovornosti pogodbenic v skladu z mednarodnim pravom, vključno s Konvencijo Združenih narodov proti mednarodnemu organiziranemu kriminalu.
Nothing in this Protocol shall affect other rights, obligations and responsibilities of Parties under international law, including the United Nations Convention against Transnational Organized Crime.
Člen 3
Article 3
Cilj