natgillin/translations-raw huggingface dataset:
Time and Manner of Automatic Exchange of Information
Pristojni organ države članice bo obvestil Pristojni organ Andore in Pristojni organ Andore 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.
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 Andorra) exchanging the information.
Obveščeni Pristojni organ bo sprejel vse ustrezne ukrepe, ki so na voljo v skladu z njegovo nacionalno zakonodajo, da odpravi napake ali neskladnosti, opisane v obvestilu.
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.
Člen 5
With respect to paragraph 2 of Article 2, information is to be exchanged with respect to the first year as from the entry into force of the Amending Protocol signed on 12 February 2016 and all subsequent years and will be exchanged within nine months after the end of the calendar year to which the information relates.
Izmenjava podatkov na zaprosilo
The Competent Authorities will automatically exchange the information described in Article 2 in a common reporting standard schema in Extensible Markup Language.
Ne glede na določbe člena 2 in vseh drugih sporazumov, ki zagotavljajo izmenjavo podatkov na zaprosilo med Andoro in državo članico, lahko Pristojni organ Andore 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 Andore 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 Andoro in zadevno državno članico.
The Competent Authorities will agree on one or more methods for data transmission including encryption standards.
Določbe odstavka 1 tega člena in člena 6 se v nobenem primeru ne razlagajo, kakor da Andori ali državi članici nalagajo obveznost:
Article 4
da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso Andore oziroma države članice;
Cooperation on Compliance and Enforcement
da predloži podatke, ki jih ni mogoče dobiti na podlagi zakonodaje ali po običajni upravni poti Andore oziroma navedene države članice;
The Competent Authority of a Member State will notify the Competent Authority of Andorra and the Competent Authority of Andorra 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.
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.
The notified Competent Authority will take all appropriate measures available under its domestic law to address the errors or non-compliance described in the notice.
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.
Article 5
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.
Exchange of Information upon Request
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.
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.
Pristojni organi se bodo dogovorili o standardnih obrazcih, ki se bodo uporabljali, in vsaj enem načinu prenosa podatkov, vključno s standardi šifriranja.
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:
Člen 6
to carry out administrative measures at variance with the laws and administrative practice of Andorra or that Member State, respectively;
Zaupnost in varstvo podatkov
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;
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.
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).
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.
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.
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).
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.
Zadevne podatke lahko uporabljajo le navedene osebe ali organi, ki jih lahko uporabljajo le v namene iz prejšnjega stavka.
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.
Ne glede na določbe odstavka 1 pa smejo podatke razkriti v javnem sodnem postopku ali sodnih odločbah v zvezi s takimi davki.
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.
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.
Article 6
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).
Confidentiality and Data Safeguards
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.
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.
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.
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.
Člen 7
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.
Posvetovanja in začasna prekinitev tega sporazuma
Only the persons or authorities mentioned above may use the information and then only for purposes spelled out in the preceding sentence.
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.
They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes.
Ti Pristojni organi o rezultatih posvetovanj nemudoma obvestijo Evropsko komisijo in Pristojne organe drugih držav članic.
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.
Na zahtevo katerega koli od Pristojnih organov lahko pri posvetovanjih v zvezi z razlago sodeluje Evropska komisija.
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 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.
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.
Takšna začasna prekinitev ima takojšni učinek.
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.
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.
Consultations and suspension of this Agreement
Spremembe
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.
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.
Those Competent Authorities shall immediately notify the European Commission and the Competent Authorities of the other Member States of the results of their consultations.
Posvetovanja se izvedejo v enem mesecu od datuma, na katerega je pogodbenica podala zahtevo, v nujnih primerih pa kakor hitro je mogoče.
In relation to issues of interpretation the European Commission may take part in consultations at the request of any of the Competent Authorities.
Pogodbenici se na podlagi take pogodbe lahko posvetujeta in proučita, ali so potrebne spremembe tega sporazuma.
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.
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.
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.
Po posvetovanjih se lahko ta sporazum spremeni s protokolom ali novim sporazumom med pogodbenicama.
Amendments
Odpoved
The Contracting Parties shall consult each other on each occasion when an important change is adopted at OECD level to any of the elements of the Global Standard or — if deemed necessary by the Contracting Parties — in order to improve the technical functioning of this Agreement or to assess and reflect other international developments.
Vsaka pogodbenica lahko ta sporazum odpove tako, da o tem pisno obvesti drugo pogodbenico.
The consultations shall be held within one month of a request by either Contracting Party or as soon as possible in urgent cases.
Ta odpoved začne učinkovati prvi dan v mesecu po poteku dvanajstih mesecev od datuma obvestila o odpovedi.
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.
V primeru odpovedi vsi podatki, prejeti na podlagi tega sporazuma, ostanejo zaupni, zanje pa še naprej velja člen 6 tega sporazuma.
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.
Člen 10
This shall also include any relevant agreement between one of the Contracting Parties and a third State.
Ozemlje uporabe
Following the consultations, this Agreement may be amended by means of a protocol or a new agreement between the Contracting Parties.
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.“
Article 9
Začetek veljavnosti in uporaba
Termination
Ta protokol o spremembi morata pogodbenici ratificirati ali potrditi v skladu s svojimi postopki.
Either Contracting Party may terminate this Agreement by giving notice of termination in writing to the other Contracting Party.
Pogodbenici druga drugo obvestita o zaključku teh postopkov.
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.
Protokol o spremembi začne veljati prvega dne januarja po zadnjem uradnem obvestilu.
In the event of termination, all information previously received under this Agreement will remain confidential and subject to Article 6 of this Agreement.
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.
Article 10
Člen 12 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, velja naprej, razen če velja člen 5 Sporazuma, kakor je bil spremenjen s tem protokolom o spremembi.
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.’.
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 Annexes shall be replaced by:
Sporazum se s Protokolom dopolni z naslednjo vsebino:
Entry into force and application
„Protokol k Sporazumu med Evropsko unijo in Kneževino Andoro o avtomatični izmenjavi podatkov o finančnih računih za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni.
This Amending Protocol requires ratification or approval by the Contracting Parties in accordance with their own procedures.
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:
The Contracting Parties shall notify each other of the completion of these procedures.
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 Amending Protocol shall enter into force on the first day of January following the final notification.
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:
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.
identiteto osebe, ki je predmet preverjanja ali preiskave;
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.
obdobje, za katerega se prosijo podatki;
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.
izjavo o podatkih, ki jih prosi, vključno z njihovo naravo in obliko, v kateri bi jih država prosilka želela prejeti od zaprošene države;
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.
davčni namen, za katerega se prosijo podatki;
The Agreement is supplemented by a Protocol with the following content:
če sta znana, ime in naslov osebe, za katero meni, da ima zaprošene podatke.
‘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.
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.
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:
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.