natgillin/translations-raw huggingface dataset:
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 taxes, the enforcement of decisions, prosecutions and decisions on appeals in relation to taxes of that jurisdiction (a Member State or Monaco), or the oversight of these tasks.
Take informacije 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 Monaka).
Only the persons or authorities mentioned above may use the information, and then only for purposes spelled out in the preceding sentence.
Zadevne informacije lahko uporabljajo le navedene osebe ali organi, ki jih lahko uporabljajo le v namene iz prejšnjega stavka.
Notwithstanding paragraph 3, they may disclose it in public court proceedings or in judicial decisions relating to such taxes, on condition, specifically with regard to the recovery of taxes, of obtaining a prior authorisation issued by the Competent Authority providing the information (whether Monaco or a Member State respectively).
Ne glede na določbe odstavka 3 pa smejo informacije razkriti v javnem sodnem postopku ali sodnih odločbah v zvezi s takimi davki, pod pogojem da v zvezi s posebnim pobiranjem davkov, pristojni organ (Monaka ali druge države članice), ki posreduje informacije, zagotovi predhodno dovoljenje.
Notwithstanding the preceding paragraphs, information received by a jurisdiction (a Member State or Monaco) may be used for other purposes where such information may be used for such other purposes under the laws, including the law on the protection of personal data, of the supplying jurisdiction (Monaco or a Member State) and where the Competent Authority of that jurisdiction authorises such use.
Ne glede na določbe prejšnjih odstavkov se informacije, ki jih prejme jurisdikcija (država članica ali Monako), lahko uporabijo za druge namene, kadar se za take druge namene lahko uporabijo po zakonodaji jurisdikcije, ki je informacije predložila (Monako oziroma države članice), vključno z zakonodajo o varstvu osebnih podatkov, njen Pristojni organ pa tako uporabo predhodno dovoli.
Information provided by a jurisdiction (a Member State or Monaco) to another jurisdiction (Monaco or a Member State respectively) may be transmitted by the latter to a third jurisdiction (that is, another Member State), subject to the application of the safeguards provided for under this Article and to prior authorisation of the Competent Authority of the first-named jurisdiction from which the information originated, which authority must have received the necessary data for assessment of the application of the safeguards in question.
Informacije, ki jih jurisdikcija (država članica ali Monako) zagotovi drugi jurisdikciji (Monaku ali državi članici), lahko slednja ob upoštevanju uporabe določb iz tega člena in s predhodnim dovoljenjem Pristojnega organa prve jurisdikcije, od katere informacije izvirajo in ki je morala prejeti elemente, potrebne za presojo glede uporabe zadevnih določb, pošlje tretji jurisdikciji (drugi državi članici).
Information provided by one Member State to another Member State under its law implementing Council Directive 2011/16/EU on administrative cooperation in the field of taxation may be transmitted to Monaco, subject to prior authorisation by the Competent Authority of the Member State from which the information originated.
Informacije, 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 informacije izvirajo, pošljejo Monaku.
Each Competent Authority of a Member State or of Monaco shall immediately notify the other Competent Authority, i.e. that of Monaco or of the Member State concerned, regarding any breach of confidentiality, failure of safeguards or any other breaches of data protection rules, and any sanctions and remedial measures consequently adopted.
Pristojni organ države članice ali Pristojni organ Monaka se takoj medsebojno obvestita o kršitvi zaupnosti, neučinkovitosti določb ali katerih koli drugih kršitvah pravil o varstvu podatkov ter vseh sankcijah in popravnih ukrepih, ki so bili zato uvedeni.
Consultations and suspension of this Agreement
Posvetovanja in začasna prekinitev tega sporazuma
If any difficulties in the implementation or interpretation of this Agreement arise, the Competent Authorities of Monaco or of a Member State may request consultations between the Competent Authority of Monaco and one or more of the Competent Authorities of Member States to draw up appropriate measures to ensure that this Agreement is fulfilled.
Če se pojavijo težave pri izvajanju ali razlagi tega sporazuma, lahko Pristojni organ Monaka ali države članice zahteva posvetovanja Pristojnega organa Monaka z vsaj enim Pristojnim organom držav članic, da se razvijejo ustrezni ukrepi za zagotavljanje izpolnjevanja tega sporazuma.
Those Competent Authorities shall immediately notify the European Commission and the Competent Authorities of the other Member States of the results of their consultations.
Ti pristojni organi o rezultatih posvetovanj nemudoma obvestijo Evropsko komisijo in Pristojne organe drugih držav članic.
The European Commission may take part in consultations on issues of interpretation at the request of any of the Competent Authorities.
Na zahtevo katerega koli od Pristojnih organov lahko pri posvetovanjih v zvezi z razlago sodeluje Evropska komisija.
If the consultations concern significant non-compliance with this Agreement, and the procedure set out in paragraph 1 does not provide for an adequate settlement, the Competent Authority of a Member State or Monaco may suspend the exchange of information under this Agreement with, respectively, Monaco or a specific Member State, by giving notice in writing to the other Competent Authority concerned.
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 Monaka začasno prekine izmenjavo informacij na podlagi tega sporazuma z Monakom oziroma določeno državo članico, in sicer s pisnim obvestilom, ki ga pošlje drugemu zadevnemu Pristojnemu organu.
Such suspension shall have immediate effect.
Takšna začasna prekinitev ima takojšni učinek.
For the purposes of this paragraph, significant non-compliance includes, but is not limited to: (i) non-compliance with the confidentiality and data safeguard provisions of this Agreement, including Annex III, of Directive 95/46/EC and of Law No 1.165 of 23 December 1993 on personal data protection, as amended by Law No 1.240 of 2 July 2001 and Law No 1.353 of 4 December 2008, which entered into force on 1 April 2009, including the conditions of implementation set out in Sovereign Order No 2.230 of 19 June 2009, depending on the context, (ii) a failure by the Competent Authority of a Member State or Monaco to provide timely or adequate information as required under this Agreement, and (iii) the designation of Entities or accounts as Non-Reporting Financial Institutions and Excluded Accounts in a manner that frustrates the purposes of this Agreement.
Za namene tega odstavka večja neskladnost vključuje, vendar ni omejena na: i) neskladnost z določbami o zaupnosti in varstvu podatkov iz tega sporazuma, vključno s Prilogo III, Direktive 95/46/ES in Zakona št. 1165 z dne 23. decembra 1993 o varstvu osebnih podatkov kakor je bil spremenjen z Zakonom št. 1240 z dne 2. julija 2001 in z Zakonom št. 1353 z dne 4. decembra 2008, ki je začel veljati 1. aprila 2009, vključno s pogoji za izvajanje iz Odredbe št. 2230 z dne 19. junija 2009, glede na okoliščine ter neskladnost Pristojnega organa države članice ali Pristojnega organa Monaka z zahtevami iz tega sporazuma glede pravočasnega posredovanja informacij ali ii) posredovanja ustreznih informacij oziroma opredelitev statusa Subjektov ali iii) računov kot Neporočevalskih finančnih institucij in Izključenih računov na način, ki je v nasprotju s tem sporazumom.
The Contracting Parties shall consult each other on any occasion an important change to any of the elements of the Standard for Automatic Exchange of Financial Account Information developed by the OECD (the “Global Standard”) is adopted at OECD level 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.
Pogodbenici se posvetujeta vedno, kadar se na ravni OECD sprejme pomembna sprememba katerega od elementov standarda za avtomatično izmenjavo informacij o finančnih računih (v nadaljnjem besedilu: svetovni standard), ki ga je oblikovala OECD ali, če je po mnenju pogodbenic to potrebno, da se izboljša tehnično delovanje tega sporazuma ali ocenijo in vključijo drugi dogodki na mednarodni ravni.
The consultations shall be held within one month of a request by either Contracting Party or as soon as possible in urgent cases.
Posvetovanja se izvedejo v enem mesecu od datuma, na katerega je pogodbenica podala zahtevo, v nujnih primerih pa kakor hitro je mogoče.
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.
Pogodbenici se na podlagi take pogodbe lahko posvetujeta in proučita, ali so potrebne spremembe 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 any developments which could affect the proper functioning of this Agreement.
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.
This includes any relevant agreement between one of the Contracting Parties and a third State.
To vključuje tudi vse ustrezne sporazume med eno od pogodbenic in tretjo državo.
Where a Contracting Party has implemented a change made by the OECD to the Global Standard and wishes to make a corresponding change in Annexes I and/or II to this Agreement, it shall notify the other Contracting Party thereof.
Kadar pogodbenica začne izvajati spremembo svetovnega standarda, ki jo je sprejela OECD, in želi ustrezno spremeniti Prilogo I in/ali Prilogo II tega sporazuma, o tem obvesti drugo pogodbenico.
A consultation procedure between the Contracting Parties shall take place within one month of this notification.
Postopek posvetovanja med pogodbenicama se izvede v enem mesecu od obvestila.
Notwithstanding paragraph 4, if the Contracting Parties reach a consensus within this consultation procedure on the change that should be made to Annexes I and/or II to this Agreement, and for the period of time necessary for implementation of the change by a formal amendment of this Agreement, the Contracting Party that requested the change may provisionally apply the revised version of Annexes I and/or II to this Agreement, as approved during the consultation procedure, from 1 January of the year following that in which the aforementioned procedure was concluded.
Ne glede na odstavek 4, kadar se pogodbenici v okviru tega postopka posvetovanja dogovorita glede spremembe, ki bi jo bilo treba uvesti v Prilogo I in/ali Prilogo II k temu sporazumu, lahko pogodbenica, ki je spremembo zahtevala, v obdobju, potrebnem za izvedbo spremembe z uradno spremembo tega sporazuma, od prvega januarja leta, ki sledi sklenitvi navedenega postopka, začasno uporablja spremenjeno različico Priloge I in/ali Priloge II k temu sporazumu, kot je bila odobrena v postopku posvetovanja.
A Contracting Party is considered to have implemented a change to the Global Standard adopted by the OECD when:
Za pogodbenico se šteje, da je začela izvajati spremembo svetovnega standarda, ki jo je sprejela OECD:
in the case of Member States, the change has been incorporated in Council Directive 2011/16/EU on administrative cooperation in the field of taxation;
za države članice: ko je sprememba vključena v Direktivo Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja;
in the case of Monaco, when the change has been incorporated in an agreement with a third State or into domestic legislation.
za Monako: ko je sprememba vključena v sporazum s tretjo državo ali v nacionalno zakonodajo.
Either Contracting Party may terminate this Agreement by giving notice of termination in writing to the other Contracting Party.
Vsaka pogodbenica lahko ta sporazum odpove tako, da o tem pisno obvesti drugo pogodbenico.
Such termination shall become effective on the first day of the month following a period of 12 months from the date of the notice of termination.
Ta odpoved začne učinkovati prvi dan v mesecu po poteku dvanajstih mesecev od datuma obvestila o odpovedi.
In the event of termination, all information previously received under this Agreement shall remain confidential and subject (i) in the case of Member States, to the provisions of Member States' laws and regulations implementing Directive 95/46/EC and (ii) in the case of Monaco, to the provisions of Law No 1.165 of 23 December 1993 on personal data protection as amended by Law No 1.240 of 2 July 2001 and Law No 1.353 of 4 December 2008, which entered into force on 1 April 2009, including the conditions of implementation set out in Sovereign Order No 2.230 of 19 June 2009, and in both cases to the specific data protection safeguards provided for in this Agreement, including those in Annex III.
V primeru odpovedi vse informacije, prejete na podlagi tega sporazuma, ostanejo zaupne in zanje še naprej veljajo (i) za države članice zakoni in predpisi držav članic, ki izvajajo Direktivo 95/46/ES, in (ii) za Monako določbe Zakona št. 1165 z dne 23. decembra 1993 o varstvu osebnih podatkov (kakor je bil spremenjen z Zakonom št. 1240 z dne 2. julija 2001 in z Zakonom št. 1353 z dne 4. decembra 2008, ki je začel veljati 1. aprila 2009, vključno s pogoji za izvajanje iz Odredbe št. 2230 z dne 19. junija 2009), ter v obeh primerih posebni zaščitni ukrepi za varstvo podatkov iz tega sporazuma, vključno s tistimi iz Priloge III.
Territorial Scope
Ozemeljska uporaba
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 Monaco as defined in Article 1(1)(c).’;
Ta sporazum se uporablja na eni strani na ozemljih držav članic, na katerih se uporabljata Pogodba o Evropski uniji in Pogodba o delovanju Evropske unije, pod pogoji iz navedenih pogodb, ter na drugi strani v Monaku, kakor je opredeljen v točki (c) odstavka (1) člena 1.“;
the Annexes are replaced by: ‘
priloge se nadomestijo z naslednjim:
This Amending Protocol is concluded subject to its ratification or approval by the Contracting Parties in accordance with their internal procedures.
Ta protokol o spremembi se sklene s pridržkom ratifikacije ali odobritve s strani pogodbenic v skladu z njihovimi postopki.
The Contracting Parties shall notify each other of the completion of these procedures.
Pogodbenici druga drugo obvestita o zaključku teh postopkov.
This Amending Protocol shall enter into force on the first day of the second month following the last notification.
Ta protokol o spremembi začne veljati prvi dan drugega meseca po zadnjem uradnem obvestilu.
Subject to the fulfilment of the institutional procedures by the Principality of Monaco and of those procedures required by European Union law for the conclusion of international agreements, the Principality of Monaco and the European Union, as the context requires, will implement and effectively apply the Agreement resulting from this Amending Protocol from 1 January 2017 and notify each other accordingly.
S pridržkom dokončanja institucionalnih postopkov Kneževine Monako in postopkov na podlagi prava Evropske unije za sklenitev mednarodnih sporazumov, Kneževina Monako in, glede na okoliščine, Evropska unija izvajata in učinkovito uporabljata Sporazum, kot je spremenjen s tem protokolom o spremembi, od 1. januarja 2017 in se uradno obvestita o izvajanju in uporabi.
Notwithstanding paragraphs 1 and 2, the Contracting Parties shall provisionally apply this Amending Protocol pending its entry into force.
Ne glede na odstavka 1 in 2 pogodbenici ta protokol o spremembi začasno uporabljata do začetka njegove veljavnosti.
Such provisional application shall commence on 1 January 2017, subject to notification by each of the Contracting Parties to the other by 31 December 2016 of the completion of its respective internal procedures necessary for such provisional application.
Ta začasna uporaba se začne 1. januarja 2017 s pridržkom uradnega obvestila o zaključku njunih notranjih postopkov, potrebnih za takšno začasno uporabo, ki ga vsaka od pogodbenic pošlje drugi pogodbenici najpozneje 31. decembra 2016.
Notwithstanding paragraphs 2 and 3, the following obligations under the Agreement in the form prior to its amendment by this Amending Protocol shall continue to apply, as follows:
Ne glede na odstavka 2 in 3 še naprej veljajo naslednje obveznosti iz Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi:
the obligations of the Principality of Monaco and the underlying obligations of paying agents established therein referred to in Articles 8 and 9 of the Agreement in the form prior to its amendment by this Amending Protocol shall continue to apply until 30 June 2017 or until those obligations have been fulfilled;
obveznosti Kneževine Monako in osnovne obveznosti plačilnih zastopnikov s sedežem na njenem ozemlju v skladu s členoma 8 in 9 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, veljajo še naprej do 30. junija 2017 ali dokler ne bodo v celoti izpolnjene;
the obligations of Member States referred to in Article 10 of the Agreement in the form prior to its amendment by this Amending Protocol with regard to withholding tax levied during 2016 and previous years shall continue to apply until those obligations have been fulfilled.
obveznosti držav članic v skladu s členom 10 Sporazuma v obliki, kakršna je bila pred spremembo s tem protokolom o spremembi, v zvezi z davčnim odtegljajem, pobranim leta 2016 in v predhodnih letih, veljajo še naprej, dokler te obveznosti ne bodo v celoti izpolnjene.
The Agreement is supplemented by a Protocol with the following content:
Sporazum se dopolni s Protokolom z naslovom:
‘Protocol to the Agreement between the European Union and the Principality of Monaco on the exchange of financial account information to improve international tax compliance in accordance with the Standard for Automatic Exchange of Financial Account Information developed by the Organisation for Economic Cooperation and Development (OECD).
„Protokol k ‚Sporazumu med Evropsko unijo in Kneževino Monako o izmenjavi informacij o finančnih računih za izboljšanje spoštovanja davčnih predpisov na mednarodni ravni v skladu z standardom za avtomatično izmenjavo informacij o finančnih računih, ki ga je oblikovala Organizacija za gospodarsko sodelovanje in razvoj (OECD)‘.
On the occasion of the signature of this Amending Protocol between the European Union and the Principality of Monaco the duly authorised undersigned have agreed the following provisions which shall form an integral part of this Agreement as amended by this Amending Protocol:
Ob podpisu tega protokola o spremembi med Evropsko unijo in Kneževino Monako sta se podpisani, ki sta bili v ta namen pravilno pooblaščeni, sporazumeli o teh določbah, ki so sestavni del Sporazuma, kakor je spremenjen s tem protokolom o spremembi:
It is understood that an exchange of information under Article 5 of this Agreement will be requested only once the requesting State (a Member State or Monaco) has exhausted all regular sources of information available under the internal taxation procedure.
Razume se, da se izmenjava informacij na podlagi člena 5 tega sporazuma zahteva šele, ko država prosilka (država članica ali Kneževina Monako) izčrpa vse običajne vire informacij, ki so na voljo po notranjem davčnem postopku.
It is understood that the Competent Authority of the requesting State (a Member State or Monaco) shall provide the following information to the Competent Authority of the requested State (respectively, Monaco or a Member State) when making a request for information under Article 5 of this Agreement:
Razume se, da pristojni organ države prosilke (države članice ali Kneževine Monako) ob zahtevku za informacije na podlagi člena 5 tega sporazuma pristojnemu organu zaprošene države (Kneževine Monako ali države članice) priskrbi naslednje informacije:
the identity of the person under examination or investigation;
identiteto osebe, ki je predmet preverjanja ali preiskave;
the period of time for which the information is requested;
obdobje, za katerega se zahtevajo informacije;
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;
podrobnosti o zahtevanih informacijah, vključno z njihovo naravo in obliko, v kateri bi jih država prosilka želela prejeti od zaprošene države;
the tax purpose for which the information is sought;
davčni namen, za katerega se zahtevajo podatki;
to the extent known, the name and address of any person believed to be in possession of the requested information.
če sta znana, ime in naslov oseb, za katere menijo, da imajo zaprošene informacije.
It is understood that the reference to the standard of ‘foreseeable relevance’ is intended to provide for an 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 Monaco 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.
Razume se, da je navedba standarda ‚predvidene pomembnosti‘ zagotoviti izmenjavo informacij na podlagi člena 5 tega sporazuma v čim večjem obsegu, hkrati pa razjasniti, da se države članice in Kneževina Monako ne smejo ukvarjati z ‚naključnimi poizvedbami‘ ali zahtevati informacij, ki najverjetneje niso pomembne za davčne zadeve določenega davkoplačevalca.
While paragraph 2 contains important procedural requirements that are intended to ensure that fishing expeditions do not occur, nevertheless clauses (i) to (v) of that paragraph are not to be interpreted in order to frustrate effective exchange of information.
Odstavek 2 vsebuje pomembne postopkovne zahteve, ki naj bi zagotovile, da ni naključnih poizvedb, vendar se odstavek 2(i) do (v) kljub temu ne sme razlagati, kot da je v nasprotju z učinkovito izmenjavo informacij.
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).
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).
It is understood that this Agreement does not include the exchange of information on a spontaneous basis.
Razume se, da ta sporazum ne vključuje spontane izmenjave informacij.
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 (a Member State or Monaco) remain applicable.
Razume se, da se pri izmenjavi informacij na podlagi člena 5 tega sporazuma uporabljajo upravna postopkovna pravila glede pravic davkoplačevalcev, ki jih imajo v zaprošeni državi (državi članici ali Kneževini Monako).