natgillin/translations-raw huggingface dataset:
an account established in connection with any of the following:
obveznostjo Finančne institucije, ki opravlja storitve v zvezi s posojilom, zavarovanim z nepremičnino, da rezervira del plačila izključno zato, da omogoči poznejše plačilo davkov ali zavarovanja v zvezi z nepremičnino;
a court order or judgment.
obveznostjo Finančne institucije izključno zato, da se omogoči poznejše plačilo davkov;
a sale, exchange, or lease of real or personal property, provided that the account satisfies the following requirements:
Depozitni račun, ki izpolnjuje naslednje zahteve:
the account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a Financial Asset that is deposited in the account in connection with the sale, exchange, or lease of the property;
obstaja izključno zato, da stranka opravi plačilo, ki presega dolgovano stanje na kreditni kartici ali v zvezi z drugim revolving kreditom, preplačilo pa se stranki ne vrne takoj, in
the account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease;
kateri koli drug račun, pri katerem obstaja majhno tveganje, da se bo uporabil za izogibanje davku, in ki ima zelo podobne značilnosti kot računi iz pododstavkov C(17)(a) do (f) in je v nacionalnih zakonodajah opredeljen kot Izključeni račun ter je za države članice določen v členu 8(7a) Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja ter se sporoči Lihtenštajnu in za Lihtenštajn ter se sporoči Evropski komisiji, če status takšnega računa kot Izključenega računa ni v nasprotju s cilji tega sporazuma.
the assets of the account, including the income earned thereon, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee (including to satisfy such person's obligation) when the property is sold, exchanged, or surrendered, or the lease terminates;
D. Račun, o katerem se poroča
the account is not a margin or similar account established in connection with a sale or exchange of a Financial Asset; and
Izraz ‚Račun, o katerem se poroča‘pomeni račun, ki ga ima ena ali več Oseb, o katerih se poroča, ali Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča, če je bil kot tak opredeljen v skladu s postopki dolžne skrbnosti iz oddelkov II do VII.
the account is not associated with an account described in subparagraph C(17)(f).
Izraz ‚Oseba, o kateri se poroča‘pomeni Osebo jurisdikcije, o kateri se poroča, ki ni: (i) družba, s katere delnicami se redno trguje na enem ali več organiziranih trgih vrednostnih papirjev; (ii) kakršna koli družba, ki je Povezani subjekt družbe iz točke (i); (iii) Državni subjekt; (iv) Mednarodna organizacija; (v) Centralna banka ali (vi) Finančna institucija.
an obligation of a Financial Institution servicing a loan secured by real property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the real property at a later time.
Izraz ‚Oseba jurisdikcije, o kateri se poroča‘pomeni posameznika ali Subjekt, ki je rezident Jurisdikcije, o kateri se poroča, v skladu z davčno zakonodajo takšne jurisdikcije, oziroma zapuščino pokojnika, ki je bil rezident Jurisdikcije, o kateri se poroča.
a Depository Account that satisfies the following requirements:
Izraz ‚Jurisdikcija, o kateri se poroča‘pomeni Lihtenštajn glede na državo članico ali državo članico glede na Lihtenštajn v okviru obveznosti zagotavljanja podatkov iz oddelka I.
the account exists solely because a customer makes a payment in excess of a balance due with respect to a credit card or other revolving credit facility and the overpayment is not immediately returned to the customer; and
Izraz ‚Sodelujoča jurisdikcija‘v zvezi z državo članico ali Lihtenštajnom pomeni:
beginning on or before 1 January 2016, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 50000, or to ensure that any customer overpayment in excess of that amount is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for currency translation.
katero koli državo članico glede poročanja Lihtenštajnu ali
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.
Lihtenštajn glede poročanja državi članici ali
any other account that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the accounts described in subparagraphs C(17)(a) to (f), and is defined in domestic law as an Excluded Account and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Liechtenstein and for Liechtenstein, is communicated to the European Commission, provided that the status of such account as an Excluded Account does not frustrate the purposes of this Agreement.
katero koli drugo jurisdikcijo, (i) s katero ima, odvisno od vsebine, zadevna država članica ali Lihtenštajn sporazum, v skladu s katerim bo navedena druga jurisdikcija zagotavljala podatke iz oddelka I, in (ii) ki se opredeli na seznamu, ki ga navedena država članica ali Lihtenštajn objavi in sporoči Lihtenštajnu oziroma Evropski komisiji;
D. Reportable Account
v zvezi z državami članicami katero koli drugo jurisdikcijo, (i) s katero ima Evropska unija sporazum, v skladu s katerim bo ta jurisdikcija zagotavljala podatke iz oddelka I, in (ii) ki se opredeli na seznamu, ki ga objavi Evropska komisija.
The term “Reportable Account” means an account held by one or more Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Reportable Person, provided it has been identified as such pursuant to the due diligence procedures described in Sections II to VII.
Izraz ‚Obvladujoče osebe‘pomeni fizične osebe, ki opravljajo nadzor nad Subjektom.
The term “Reportable Person” means a Reportable Jurisdiction Person other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) any corporation that is a Related Entity of a corporation described in clause (i); (iii) a Governmental Entity; (iv) an International Organisation; (v) a Central Bank; or (vi) a Financial Institution.
Pri skrbniškem skladu ta izraz pomeni ustanovitelja(-e), skrbnika(-e), morebitnega(-e) nadzornika(-e), upravičenca(-e) ali razred(-e) upravičencev in vsako drugo fizično osebo, ki opravlja končni dejanski nadzor nad skrbniškim skladom, pri pravnem dogovoru, ki ni skrbniški sklad, pa osebe z enakovrednimi ali podobnimi položaji.
The term “Reportable Jurisdiction Person” means an individual or Entity that is resident in a Reportable Jurisdiction under the tax laws of such jurisdiction, or an estate of a decedent that was a resident of a Reportable Jurisdiction.
Izraz ‚Obvladujoče osebe‘ je treba razlagati skladno s priporočili Projektne skupine za finančno ukrepanje.
For this purpose, an Entity such as a partnership, limited liability partnership or similar legal arrangement, which has no residence for tax purposes shall be treated as resident in the jurisdiction in which its place of effective management is situated.
Izraz ‚NFS‘pomeni kateri koli Subjekt, ki ni Finančna institucija.
The term “Reportable Jurisdiction” means Liechtenstein with regard to a Member State or a Member State with regard to Liechtenstein in the context of the obligation to provide the information specified in Section I.
Izraz ‚Pasivni NFS‘pomeni: (i) NFS, ki ni Aktivni NFS, ali (ii) Investicijski subjekt iz pododstavka A(6)(b), ki ni Finančna institucija sodelujoče jurisdikcije.
The term “Participating Jurisdiction” with regard to a Member State or Liechtenstein means:
Izraz ‚Aktivni NFS‘pomeni NFS, ki izpolnjuje katero koli od naslednjih meril:
any Member State with regard to reporting to Liechtenstein, or
manj kot 50 % bruto dohodka NFS v predhodnem koledarskem letu ali drugem ustreznem poročevalskem obdobju je pasivni dohodek in manj kot 50 % sredstev, ki jih je imel NFS v predhodnem koledarskem letu ali drugem ustreznem poročevalskem obdobju, so sredstva, ki ustvarjajo pasivni dohodek ali se z njimi lahko ustvarja pasivni dohodek;
Liechtenstein with regard to reporting to a Member State, or
z delnicami NFS se redno trguje na organiziranem trgu vrednostnih papirjev ali pa je NFS Povezani subjekt Subjekta, s katerega delnicami se redno trguje na organiziranem trgu vrednostnih papirjev;
any other jurisdiction (i) with which the relevant Member State or Liechtenstein, as the context requires, has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by that Member State or Liechtenstein and notified to Liechtenstein, respectively to the European Commission
NFS je Državni subjekt, Mednarodna organizacija ali Centralna banka oziroma Subjekt, ki je v celotni lasti enega ali več od navedenih;
with regard to Member States, any other jurisdiction (i) with which the European Union has an agreement in place pursuant to which that other jurisdiction will provide the information specified in Section I, and (ii) which is identified in a list published by the European Commission.
pretežen del dejavnosti NFS je imetništvo (v celoti ali delno) izdanih delnic v eni ali več hčerinskih družbah, ki ne trgujejo ali poslujejo kot Finančne institucije, ali zagotavljanje financiranja in storitev tem družbam, pri čemer Subjekt ne more pridobiti statusa NFS, če deluje (ali se predstavlja) kot investicijski sklad, na primer zasebni lastniški sklad, sklad tveganega kapitala, sklad za odkupe z zadolžitvijo ali kateri koli naložbeni nosilec, katerega namen je pridobivanje ali financiranje družb in nato imetništvo deležev v teh družbah kot kapitalskih sredstev za vlaganje;
The term “Controlling Persons” means the natural persons who exercise control over an Entity.
NFS še ne opravlja dejavnosti in je ni opravljal v preteklosti, vendar vlaga premoženje v sredstva z namenom opravljati dejavnost, ki ni dejavnost finančne institucije, pod pogojem, da za NFS ta izjema ne velja po 24-mesečnem obdobju od dneva, ko je bil NFS prvotno organiziran;
In the case of a trust, that term means the settlor(s), the trustee(s), the protector(s) (if any), the beneficiary(ies) or class(es) of beneficiaries, and any other natural person(s) exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions.
NFS v preteklih petih letih ni bil Finančna institucija in je v postopku unovčenja svojih sredstev ali reorganizacije z namenom nadaljevati ali ponovno vzpostaviti poslovanje, ki ni poslovanje Finančne institucije;
The term “Controlling Persons” must be interpreted in a manner consistent with the Financial Action Task Force Recommendations.
NFS se ukvarja predvsem s transakcijami financiranja in varovanja pred tveganji s Povezanimi subjekti, ki niso Finančne institucije, ali zanje in ne zagotavlja finančnih storitev ali storitev varovanja pred tveganji Subjektu, ki ni Povezani subjekt, pod pogojem, da se skupina katerih koli tako Povezanih subjektov ukvarja predvsem s poslovanjem, ki ni poslovanje Finančne institucije, ali
The term “NFE” means any Entity that is not a Financial Institution.
NFS izpolnjuje vse naslednje zahteve:
The term “Passive NFE” means any: (i) NFE that is not an Active NFE; or (ii) an Investment Entity described in subparagraph A(6)(b) that is not a Participating Jurisdiction Financial Institution.
je ustanovljen in deluje v jurisdikciji, katere rezident je (državi članici, Lihtenštajnu ali drugi jurisdikciji), izključno v verske, dobrodelne, znanstvene, umetniške, kulturne, športne ali izobraževalne namene ali je ustanovljen in deluje v jurisdikciji, katere rezident je (državi članici, Lihtenštajnu ali drugi jurisdikciji), ter je strokovna organizacija, poslovno združenje, gospodarska zbornica, delavska organizacija, kmetijska ali hortikulturna organizacija, državljansko združenje ali organizacija, ki deluje izključno za spodbujanje družbene blaginje;
The term “Active NFE” means any NFE that meets any of the following criteria:
je oproščen davka od dohodka v jurisdikciji, katere rezident je (državi članici, Lihtenštajnu ali drugi jurisdikciji);
less than 50 % of the NFE's gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 % of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;
nima družbenikov ali članov, ki bi imeli lastniški ali upravičeni delež v njegovem dohodku ali sredstvih;
the stock of the NFE is regularly traded on an established securities market or the NFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market;
veljavna zakonodaja jurisdikcije, katere rezident je NFS (države članice, Lihtenštajna ali druge jurisdikcije), ali listine o ustanovitvi NFS ne dovoljujejo delitve dohodka ali sredstev NFS ali njihove uporabe v korist zasebne osebe ali nedobrodelnega Subjekta, razen pri dobrodelnem delovanju NFS ali kot plačilo primernega nadomestila za opravljene storitve ali plačilo, ki ustreza pošteni tržni vrednosti premoženja, ki ga je kupil nefinančni subjekt, in
the NFE is a Governmental Entity, an International Organisation, a Central Bank, or an Entity wholly owned by one or more of the foregoing;
veljavna zakonodaja jurisdikcije, katere rezident je NFS (države članice, Lihtenštajna ali druge jurisdikcije), ali listine o ustanovitvi NFS določajo, da se ob likvidaciji ali prenehanju NFS vsa njegova sredstva dodelijo državnemu subjektu ali drugi nepridobitni organizaciji ali pripadejo vladi jurisdikcije, katere rezident je NFS (države članice, Lihtenštajna ali druge jurisdikcije), ali kateri koli njeni politični enoti.
substantially all of the activities of the NFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an Entity does not qualify for this status if the Entity functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes;
E. Razno
the NFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFE does not qualify for this exception after the date that is 24 months after the date of the initial organisation of the NFE;
Izraz ‚Imetnik računa‘pomeni osebo, ki je navedena ali identificirana kot Imetnik Finančnega računa pri Finančni instituciji, ki vodi račun.
the NFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganising with the intent to continue or recommence operations in a business other than that of a Financial Institution;
Oseba, ki ni Finančna institucija in ima Finančni račun v korist ali za račun druge osebe kot zastopnik, skrbnik, pooblaščenec, podpisnik, svetovalec pri naložbah ali posrednik, se za namene te priloge ne obravnava, kot da ima račun, taka druga oseba pa se obravnava, kot da ima račun.
the NFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; or
Pri Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja je Imetnik računa katera koli oseba, ki ima pravico pridobiti Odkupno vrednost ali spremeniti upravičenca pogodbe.
the NFE meets all of the following requirements:
Če nobena oseba ne more pridobiti Odkupne vrednosti ali spremeniti upravičenca, je Imetnik računa katera koli oseba, v pogodbi imenovana kot lastnik, in vsaka oseba s pridobljeno pravico do izplačila po določilih pogodbe.
it is established and operated in its jurisdiction of residence (being a Member State, Liechtenstein or other jurisdiction) exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence (being a Member State, Liechtenstein or other jurisdiction) and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare;
Ob dospetju Zavarovalne pogodbe z odkupno vrednostjo ali Pogodbe rentnega zavarovanja se vsaka oseba, upravičena do izplačila po pogodbi, obravnava kot Imetnik računa.
it is exempt from income tax in its jurisdiction of residence (being a Member State, Liechtenstein or other jurisdiction);
Izraz ‚Postopki za preprečevanje pranja denarja ali poznavanje strank‘pomeni postopke dolžne skrbnosti v zvezi s strankami, ki jih Poročevalska finančna institucija izvede v skladu z zahtevami za preprečevanje pranja denarja ali podobnimi zahtevami, ki veljajo zanjo.
it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
Izraz ‚Subjekt‘pomeni pravno osebo ali pravni dogovor, kot je družba, partnerstvo, skrbniški sklad ali fundacija.
the applicable laws of the NFE's jurisdiction of residence (being a Member State, Liechtenstein or other jurisdiction) or the NFE's formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE's charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased; and
Subjekt je ‚Povezani subjekt‘drugega Subjekta, če (a) en Subjekt nadzoruje drugega, (b) sta oba pod skupnim nadzorom ali (c) sta oba Investicijska subjekta iz pododstavka A(6)(b) in pod skupnim upravljanjem, ki izpolnjuje zahteve glede dolžne skrbnosti, ki veljajo za takšne Investicijske subjekte.
the applicable laws of the NFE's jurisdiction of residence (being a Member State, Liechtenstein or other jurisdiction) or the NFE's formation documents require that, upon the NFE's liquidation or dissolution, all of its assets be distributed to a Governmental Entity or other non-profit organisation, or escheat to the government of the NFE's jurisdiction of residence (being a Member State, Liechtenstein or other jurisdiction) or any political subdivision thereof.
Pri tem nadzor vključuje neposredno ali posredno lastništvo več kot 50 % glasov in vrednosti Subjekta.
E. Miscellaneous
Izraz ‚IŠD‘pomeni identifikacijsko številko davkoplačevalca (ali enakovredno oznako, če ni identifikacijske številke davkoplačevalca).
The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.
Izraz ‚Dokazne listine‘vključuje kar koli od naslednjega:
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.
potrdilo o rezidentstvu, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) jurisdikcije (države članice, Lihtenštajna ali druge jurisdikcije), za katero prejemnik plačila zatrjuje, da je njen rezident;
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 posameznika kateri koli veljaven identifikacijski dokument, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime in priimek posameznika ter se praviloma uporablja za ugotavljanje istovetnosti;
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.
glede Subjekta katero koli uradno dokumentacijo, ki jo izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime Subjekta ter bodisi naslov njegovega sedeža v jurisdikciji (državi članici, Lihtenštajnu ali drugi jurisdikciji), za katero zatrjuje, da je njen rezident, bodisi jurisdikcijo (državo članico, Lihtenštajn ali drugo jurisdikcijo), v kateri je bil Subjekt ustanovljen ali organiziran;
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.
kateri koli revidirani finančni izkaz, poročilo tretje osebe o kreditni sposobnosti, vlogo za stečaj ali poročilo regulativnega organa za vrednostne papirje.
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.
Glede Že obstoječega računa subjekta lahko Poročevalska finančna institucija 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.
The term “Entity” means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.
Izraz ‚standardizirani sistem sektorskih oznak‘pomeni sistem oznak za klasifikacijo ustanov po poslovni dejavnosti za namene, ki niso davčni nameni.
An Entity is 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.
ODDELEK IX:
For this purpose control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
UČINKOVITO IZVAJANJE
The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
Vse države članice in Lihtenštajn morajo imeti pravila in upravne postopke, s katerimi zagotovijo učinkovito izvajanje in spoštovanje navedenih postopkov poročanja in dolžne skrbnosti, med drugim:
The term “Documentary Evidence” includes any of the following:
pravila, s katerimi se Finančnim institucijam, osebam ali posrednikom prepreči uvajanje praks, katerih namen je izogibanje postopkom poročanja in dolžne skrbnosti;