natgillin/translations-raw huggingface dataset:
A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Annex, and such other person is treated as holding the account.
kateri koli revidirani finančni izkaz, poročilo tretje osebe o kreditni sposobnosti, vlogo za stečaj ali poročilo regulativnega organa za vrednostne papirje.
In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract.
Glede Že obstoječega računa subjekta lahko posamezna država članica ali Andora Poročevalski finančni instituciji dovoli, da kot Dokazno listino uporabi kakršno koli klasifikacijo iz svojih evidenc v zvezi z Imetnikom računa, ki je bila oblikovana na podlagi standardiziranega sistema sektorskih oznak in jo je Poročevalska finančna institucija v skladu s svojimi običajnimi poslovnimi praksami evidentirala v okviru Postopkov za preprečevanje pranja denarja ali poznavanje strank ali za druge regulativne namene (razen davčnih namenov) ter jo je vzpostavila pred dnevom, na katerega je finančni račun klasificirala kot Že obstoječi račun, če ne spozna ali nima razlogov domnevati, da je takšna klasifikacija nepravilna ali nezanesljiva.
If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract.
Izraz ‚standardizirani sistem sektorskih oznak‘ pomeni sistem oznak za klasifikacijo ustanov po poslovni dejavnosti za namene, ki niso davčni nameni.
Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
ODDELEK IX
The term “AML/KYC Procedures” means the customer due diligence procedures of a Reporting Financial Institution pursuant to the anti-money laundering or similar requirements to which such Reporting Financial Institution is subject.
UČINKOVITO IZVAJANJE
The term “Entity” means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.
Vse države članice in Andora morajo imeti pravila in upravne postopke, s katerimi zagotovijo učinkovito izvajanje in spoštovanje navedenih postopkov poročanja in dolžne skrbnosti, med drugim:
An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity or the two Entities are under common control.
pravila, s katerimi se Finančnim institucijam, osebam ali posrednikom prepreči uvajanje praks, katerih namen je izogibanje postopkom poročanja in dolžne skrbnosti;
For this purpose control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
pravila, v skladu s katerimi morajo Poročevalske finančne institucije voditi evidenco ukrepov, sprejetih za izvajanje postopkov poročanja in dolžne skrbnosti, in kakršnih koli dokazil, na katere se pri tem oprejo, ter ustrezne ukrepe za pridobitev teh evidenc;
A Member State or Andorra shall have the option of defining an Entity as a “Related Entity” of another Entity if (a) either Entity controls the other Entity; (b) the two Entities are under common control; or (c) the two Entities are Investment Entities described in subparagraph A(6)(b), are under common management, and such management fulfils the due diligence obligations of such Investment Entities.
upravne postopke, s katerimi se preveri, ali Poročevalske finančne institucije spoštujejo postopke poročanja in dolžne skrbnosti, ter upravne postopke za nadaljnje ukrepanje s Poročevalsko finančno institucijo, ko se sporočijo nedokumentirani računi;
For this purpose, control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
upravne postopke za zagotovitev, da je pri Subjektih in računih, ki so po notranjem pravu opredeljeni kot Neporočevalske finančne institucije in kot Izključeni računi, tveganje, da se bodo uporabili za izogibanje davku, še naprej nizko, in
Before the entry into force of the Amending Protocol signed on 12 February 2016, Member States shall communicate to Andorra and Andorra shall communicate to the European Commission whether they have exercised the option provided for in this subparagraph.
učinkovite določbe o izvrševanju, da se odpravi neizpolnjevanje obveznosti.
The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
PRILOGA II
The term “Documentary Evidence” includes any of the following:
DOPOLNILNA PRAVILA O POROČANJU IN DOLŽNI SKRBNOSTI ZA PODATKE O FINANČNIH RAČUNIH
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Andorra or other jurisdiction) in which the payee claims to be a resident;
Sprememba okoliščin
with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes;
‚Sprememba okoliščin‘ vključuje vsakršno spremembo, zaradi katere se dodajo podatki, pomembni za status osebe, ali ki je kako drugače v nasprotju s statusom takšne osebe.
with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (being a Member State, Andorra or other jurisdiction) in which it claims to be a resident or the jurisdiction (being a Member State, Andorra or other jurisdiction) in which the Entity was incorporated or organised;
Poleg tega sprememba okoliščin zajema vsakršno spremembo računa Imetnika računa ali dodajanje podatkov takšnemu računu (vključno z dodatkom, zamenjavo ali drugo spremembo Imetnika računa) oziroma vsakršno spremembo računa, povezanega s takšnim računom, ali dodajanje podatkov takšnemu računu (ob uporabi pravil o seštevanju računov iz pododstavkov C(1) do (3) oddelka VII Priloge I), če takšna sprememba ali dodajanje podatkov vpliva na status Imetnika računa.
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
Če se je Poročevalska finančna institucija oprla na preverjanje naslova bivališča iz pododstavka B(1) oddelka III Priloge I in zaradi spremembe okoliščin spozna ali utemeljeno domneva, da je izvirna dokazna listina (ali druga enakovredna dokumentacija) nepravilna ali nezanesljiva, mora do poznejšega od datumov, in sicer bodisi do zadnjega dne zadevnega koledarskega leta ali drugega ustreznega poročevalskega obdobja bodisi v 90 koledarskih dneh po obvestilu o takšni spremembi okoliščin ali odkritju takšne spremembe, pridobiti samopotrdilo in novo Dokazno listino, da za davčne namene določi bivališče(-a) imetnika računa.
With respect to a Preexisting Entity Account, each Member State or Andorra shall have the option to allow Reporting Financial Institutions to use as Documentary Evidence any classification in the Reporting Financial Institution's records with respect to the Account Holder that was determined based on a standardised industry coding system, that was recorded by the Reporting Financial Institution consistent with its normal business practices for purposes of AML/KYC Procedures or another regulatory purposes (other than for tax purposes) and that was implemented by the Reporting Financial Institution prior to the date used to classify the Financial Account as a Preexisting Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable.
Če Poročevalska finančna institucija do tega datuma ne more pridobiti samopotrdila ali nove Dokazne listine, mora izvesti postopek iskanja po elektronski evidenci iz pododstavkov B(2) do (6) oddelka III Priloge I.
The term “standardised industry coding system” means a coding system used to classify establishments by business type for purposes other than tax purposes.
Samopotrdilo za Nove račune subjekta
SECTION IX
Glede Novih računov subjekta se lahko Poročevalska finančna institucija pri določanju, ali je Obvladujoča oseba Pasivnega nefinančnega subjekta Oseba, o kateri se poroča, opre le na samopotrdilo Imetnika računa ali Obvladujoče osebe.
EFFECTIVE IMPLEMENTATION
Rezidentstvo Finančne institucije
Each Member State and Andorra must have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out above including:
Finančna institucija je ‚rezidentka‘ države članice, Andore ali druge Sodelujoče jurisdikcije, če je pod jurisdikcijo te države članice, Andore ali druge Sodelujoče jurisdikcije (torej lahko Sodelujoča jurisdikcija uveljavi, da ji mora finančna institucija poročati).
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
Na splošno velja, da je finančna institucija, ki je rezidentka države članice, Andore ali druge Sodelujoče jurisdikcije za davčne namene, pod jurisdikcijo te države članice, Andore ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Finančna institucija Andore ali Finančna institucija druge sodelujoče jurisdikcije.
rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the reporting and due diligence procedures and adequate measures to obtain those records;
Pri skrbniškem skladu, ki je Finančna institucija (ne glede na to, ali je rezident države članice, Andore ali druge Sodelujoče jurisdikcije za davčne namene), se šteje, da je pod jurisdikcijo države članice, Andore ali druge Sodelujoče jurisdikcije, če je eden ali več njegovih skrbnikov rezidentov te države članice, Andore ali druge Sodelujoče jurisdikcije, razen če sklad vse podatke, ki jih je treba v skladu s tem sporazumom ali katerim drugim sporazumom, s katerim se izvaja svetovni standard glede Računov, o katerih se poroča in ki jih vodi sklad, sporoča drugi Sodelujoči jurisdikciji (ne glede na to, ali je država članica, Andora ali druga Sodelujoča jurisdikcija), ker je rezident te druge Sodelujoče jurisdikcije za davčne namene.
administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures; administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;
Kadar pa Finančna institucija (razen skrbniškega sklada) nima rezidentstva za davčne namene (na primer ker se obravnava kot davčno pregledna ali je v jurisdikciji, ki nima davka na dohodek), se šteje, da je pod jurisdikcijo države članice, Andore ali druge Sodelujoče jurisdikcije in tako Finančna institucija države članice, Andore ali druge Sodelujoče jurisdikcije, če:
administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax; and
je ustanovljena v skladu z zakoni te države članice, Andore ali druge Sodelujoče jurisdikcije;
effective enforcement provisions to address non-compliance.
je njen sedež uprave (tudi dejanske uprave) v državi članici, Andori ali drugi Sodelujoči jurisdikciji ali
ANNEX II
se nad njo izvaja finančni nadzor v državi članici, Andori ali drugi Sodelujoči jurisdikciji.
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
Kadar je Finančna institucija (razen skrbniškega sklada) rezidentka dveh ali več Sodelujočih jurisdikcij (države članice, Andore ali druge Sodelujoče jurisdikcije), zanjo veljajo obveznosti glede poročanja in dolžne skrbnosti sodelujoče jurisdikcije, v kateri ima Finančni račun oziroma račune.
Change in circumstances
Vodenje računa
A “change in circumstances” includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.
Pri določanju, katera Finančna institucija vodi račun, na splošno velja naslednje:
In addition, a change in circumstances includes any change or addition of information to the Account Holder's account (including the addition, substitution, or other change of an Account Holder) or any change or addition of information to any account associated with such account (applying the account aggregation rules described in subparagraphs C(1) to (3) of Section VII of Annex I) if such change or addition of information affects the status of the Account Holder.
v primeru Skrbniškega računa Finančna institucija, ki ima skrbništvo nad sredstvi na računu (vključno s Finančno institucijo, ki za Imetnika računa hrani sredstva, registrirana pod imenom posrednika);
If a Reporting Financial Institution has relied on the residence address test described in subparagraph B(1) of Section III of Annex I and there is a change in circumstances that causes the Reporting Financial Institution to know or have reason to know that the original Documentary Evidence (or other equivalent documentation ) is incorrect or unreliable, the Reporting Financial Institution must, by the later of the last day of the relevant calendar year or other appropriate reporting period, or 90 calendar days following the notice or discovery of such change in circumstances, obtain a self-certification and new Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
v primeru Depozitnega računa Finančna institucija, ki je dolžna opravljati plačila v zvezi z računom (ne pa zastopnik Finančne institucije, ne glede na to, ali je Finančna institucija);
If the Reporting Financial Institution cannot obtain the self-certification and new Documentary Evidence by such date, the Reporting Financial Institution must apply the electronic record search procedure described in subparagraphs B(2) to (6) of Section III of Annex I.
v primeru kakršnega koli lastniškega ali dolžniškega deleža v Finančni instituciji, ki predstavlja Finančni račun, zadevna Finančna institucija;
Self-certification for New Entity Accounts
v primeru Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja Finančna institucija, ki je dolžna opravljati plačila v zvezi s pogodbo.
With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.
Skrbniški skladi, ki so Pasivni nefinančni subjekti
Residence of a Financial Institution
Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene v skladu s pododstavkom D(3) oddelka VIII Priloge I, se obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
A Financial Institution is “resident” in a Member State, Andorra or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Andorra or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
Pri tem se šteje, da je pravna oseba ali pravni dogovor ‚podoben‘ partnerstvu oziroma partnerstvu z omejeno odgovornostjo, če se v državi članici v skladu z njeno davčno zakonodajo ne obravnava kot obdavčljiva enota.
In general, where a Financial Institution is resident for tax purposes in a Member State, Andorra or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Andorra or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Andorra Financial Institution or another Participating Jurisdiction Financial Institution.
Da pa bi se pri poročanju izognili podvajanju (glede na širok obseg pojma ‚Obvladujoče osebe‘ v zvezi s skrbniškimi skladi), se skrbniški sklad, ki je Pasivni nefinančni subjekt, ne sme razumeti kot podoben pravni dogovor.
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Andorra or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Andorra or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Andorra or another Participating Jurisdiction except if the trust reports all the information required to be reported pursuant to this Agreement or another agreement implementing the Global Standard with respect to Reportable Accounts maintained by the trust to another Participating Jurisdiction (being a Member State, Andorra or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
Naslov sedeža Subjekta
However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Andorra or another Participating Jurisdiction and it is, thus, a Member State, Andorra or another Participating Jurisdiction Financial Institution if:
Ena od zahtev iz pododstavka E(6)(c) oddelka VIII Priloge I je, da uradna dokumentacija v zvezi s Subjektom vsebuje bodisi naslov njegovega sedeža v državi članici, Andori ali drugi jurisdikciji, za katero zatrjuje, da je njen rezident, bodisi državo članico, Andoro ali drugo jurisdikcijo, v kateri je bil Subjekt ustanovljen ali organiziran.
it is incorporated under the laws of the Member State, Andorra or another Participating Jurisdiction;
Naslov sedeža Subjekta je načeloma kraj, v katerem je njegova dejanska uprava.
it has its place of management (including effective management) in the Member State, Andorra or another Participating Jurisdiction; or
Naslov Finančne institucije, pri kateri ima Subjekt račun, poštni predal ali naslov, ki se uporablja izključno za pošto, ni naslov sedeža Subjekta, razen če je to edini naslov, ki ga Subjekt uporablja, in je naveden kot prijavljeni naslov Subjekta v njegovih organizacijskih dokumentih.
it is subject to financial supervision in the Member State, Andorra or another Participating Jurisdiction.
Prav tako naslov, kjer se v skladu z napotki hrani vsa pošta, ni naslov sedeža Subjekta.
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, Andorra or another Participating Jurisdiction), such Financial Institution will be subject to the reporting and due diligence obligations of the Participating Jurisdiction in which it maintains the Financial Account(s).
v Republiki Poljski: Minister Finansów ali pooblaščeni predstavnik;
Account maintained
v Portugalski republiki: O Ministro das Finanças ali pooblaščeni predstavnik;
In general, an account would be considered to be maintained by a Financial Institution as follows:
v Romuniji: Președintele Agenției Naționale de Administrare Fiscală ali pooblaščeni predstavnik;
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution);
v Republiki Sloveniji: Minister za finance ali pooblaščeni predstavnik;
in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution);
v Slovaški republiki: Minister financií ali pooblaščeni predstavnik;
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution;
(aa) v Republiki Finski: Valtiovarainministeriö/Finansministeriet ali pooblaščeni predstavnik;
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
Pogodbenici se glede izvajanja člena 5 o izmenjavi podatkov na zahtevo strinjata, da bi bilo treba komentar k členu 26 vzorčne konvencije OECD o davku na dohodek in kapital upoštevati kot razlago.
The address of a Financial Institution with which the Entity maintains an account, a post office box, or an address used solely for mailing purposes is not the address of the Entity's principal office unless such address is the only address used by the Entity and appears as the Entity's registered address in the Entity's organisational documents.
SKUPNA IZJAVA POGODBENIC O DELU III(A) PRILOGE I K SPORAZUMU
Further, an address that is provided subject to instructions to hold all mail to that address is not the address of the Entity's principal office.
Pogodbenici se strinjata, da bosta proučili praktični pomen oddelka III(A) Priloge I, v skladu s katerim za Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja ni potreben pregled, identifikacija ali poročanje, če zakonodaja Poročevalski finančni instituciji učinkovito preprečuje prodajo takšne Pogodbe rezidentom Jurisdikcije, o kateri se poroča.
ANNEX III LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES The Competent Authorities for the purposes of this Agreement are:
Pogodbenici enotno razlagata, da zakonodaja Poročevalski finančni instituciji na podlagi oddelka III(A) Priloge I prodajo Zavarovalnih pogodb z odkupno vrednostjo in Pogodb rentnega zavarovanja rezidentom Jurisdikcije, o kateri se poroča, učinkovito preprečuje le, kadar zakonodaja Evropske Unije in nacionalna zakonodaja držav članic ali andorska zakonodaja, ki se uporablja za Poročevalsko finančno institucijo, rezidentko Sodelujoče jurisdikcije (države članice ali Andore), navedeni Poročevalski finančni instituciji učinkovito ne preprečuje le prodaje Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja v Jurisdikciji, o kateri se poroča (Andori oziroma državi članici), ampak ta zakonodaja Poročevalski finančni instituciji učinkovito preprečuje tudi prodajo Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja rezidentom navedene Jurisdikcije, o kateri se poroča, v katerih koli drugih okoliščinah.
in the Principality of Andorra: El Ministre encarregat de les Finances or an authorised representative, (b) in the Kingdom of Belgium: De Minister van Financiën/Le Ministre des Finances or an authorised representative,
V tem okviru 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 Andori preprečujeta prodajo takih pogodb njenim rezidentom, ne glede na to kje so bile te pogodbe zaključene.
in the Republic of Bulgaria: Изпълнителният директор на Националната агенция за приходите or an authorised representative, (d) in the Czech Republic: Ministr financí or an authorised representative, (e) in the Kingdom of Denmark: Skatteministeren or an authorised representative,
V skladu s tem bo Andora obvestila Evropsko komisijo, ki bo obvestila države članice, če andorska zakonodaja Poročevalskim finančnim institucijam ene države članice ali več preprečuje prodajo takih pogodb andorskim rezidentom, ne glede na to kje so pogodbe zaključene.
in the Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative, (g) in the Republic of Estonia: Rahandusminister or an authorised representative,
Ta obvestila se posredujejo pred začetkom veljavnosti Protokola o spremembi glede na predviden pravni položaj po začetku veljavnosti.