natgillin/translations-raw huggingface dataset:
it is exempt from income tax in its jurisdiction of residence (being a Member State, Andorra or other jurisdiction);
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.
it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
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.
the applicable laws of the NFE's jurisdiction of residence (being a Member State, Andorra 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;
Naslov sedeža Subjekta
the applicable laws of the NFE's jurisdiction of residence (being a Member State, Andorra 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, Andorra or other jurisdiction) or any political subdivision thereof.
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.
E. Miscellaneous
Naslov sedeža Subjekta je načeloma kraj, v katerem je njegova dejanska uprava.
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.
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.
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.
Pristojni organi za namene tega sporazuma so:
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.
v Kneževini Andori:
The term “Entity” means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.
El Ministre encarregat de les finances ali pooblaščeni predstavnik;
An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity or the two Entities are under common control.
v Kraljevini Belgiji:
For this purpose control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
De Minister van Financiën/Le Ministre des Finances ali pooblaščeni predstavnik;
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;
v Republiki Bolgariji:
the two Entities are under common control;
Изпълнителният директор на Националната агенция за приходите ali pooblaščeni predstavnik;
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.
v Češki republiki:
For this purpose, control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
Ministr financí ali pooblaščeni predstavnik;
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.
v Kraljevini Danski:
The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
Skatteministeren ali pooblaščeni predstavnik;
The term “Documentary Evidence” includes any of the following:
v Zvezni republiki Nemčiji:
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;
Der Bundesminister der Finanzen ali pooblaščeni predstavnik;
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;
v Republiki Estoniji:
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;
Rahandusminister ali pooblaščeni predstavnik;
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
v Helenski republiki:
EFFECTIVE IMPLEMENTATION
v Francoski republiki:
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:
Le Ministre chargé du budget ali pooblaščeni predstavnik;
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
v Republiki Hrvaški:
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;
Ministar financija ali pooblaščeni predstavnik;
administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures;
na Irskem:
administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;
The Revenue Commissioners ali njihov pooblaščeni predstavnik;
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;
v Italijanski republiki:
effective enforcement provisions to address non-compliance.
Il Direttore Generale delle Finanze ali pooblaščeni predstavnik;
ANNEX II
v Republiki Ciper:
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
Υπουργός Οικονομικών ali pooblaščeni predstavnik;
Change in circumstances
v Republiki Latviji:
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.
Finanšu ministrs ali pooblaščeni predstavnik;
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 Republiki Litvi:
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.
Finansų ministras ali pooblaščeni predstavnik;
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 Velikem vojvodstvu Luksemburg:
Self-certification for New Entity Accounts
Le Ministre des Finances ali pooblaščeni predstavnik;
Residence of a Financial Institution
A pénzügyminiszter ali pooblaščeni predstavnik;
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).
v Republiki Malti:
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.
Il-Ministru responsabbli għall-Finanzi ali pooblaščeni predstavnik;
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.
v Kraljevini Nizozemski:
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:
De Minister van Financiën ali pooblaščeni predstavnik;
it is incorporated under the laws of the Member State, Andorra or another Participating Jurisdiction;
v Republiki Avstriji:
it has its place of management (including effective management) in the Member State, Andorra or another Participating Jurisdiction;
Der Bundesminister für Finanzen ali pooblaščeni predstavnik;
it is subject to financial supervision in the Member State, Andorra or another Participating Jurisdiction.
v Republiki Poljski:
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).
Minister Finansów ali pooblaščeni predstavnik;
Account maintained
v Portugalski republiki:
In general, an account would be considered to be maintained by a Financial Institution as follows:
O Ministro das Finanças 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 Romuniji:
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);
Președintele Agenției Naționale de Administrare Fiscală 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;
v Republiki Sloveniji:
in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.
Minister za finance ali pooblaščeni predstavnik;
Trusts that are Passive NFEs
v Slovaški republiki:
An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes, according to subparagraph D(3) of Section VIII of Annex I, shall be treated as resident in the jurisdiction in which its place of effective management is situated.
Minister financií ali pooblaščeni predstavnik;
For these purposes, a legal person or a legal arrangement is considered “similar” to a partnership and a limited liability partnership where it is not treated as a taxable unit in a Reportable Jurisdiction under the tax laws of such Reportable Jurisdiction.
(aa) v Republiki Finski:
However, in order to avoid duplicate reporting (given the wide scope of the term “Controlling Persons” in the case of trusts), a trust that is a Passive NFE may not be considered a similar legal arrangement.
Valtiovarainministeriö/Finansministeriet ali pooblaščeni predstavnik;
Address of Entity's principal office
(ab) v Kraljevini Švedski:
One of the requirements described in subparagraph E(6)(c) of Section VIII of Annex I is that, with respect to an Entity, the official documentation includes either the address of the Entity's principal office in the Member State, Andorra or other jurisdiction in which it claims to be a resident or the Member State, Andorra or other jurisdiction in which the Entity was incorporated or organised.
Chefen för Finansdepartementet ali pooblaščeni predstavnik;
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
(ac) v Združenem kraljestvu Velika Britanija in Severna Irska in na evropskih ozemljih, za katerih zunanje odnose je odgovorno Združeno kraljestvo:
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.
Commissioners of Inland Revenue ali njihov pooblaščeni predstavnik in Pristojni organ v Gibraltarju, ki ga bo Združeno kraljestvo imenovalo v skladu s sprejetimi dogovori glede gibraltarskih oblasti v okviru instrumentov EU in ES in zadevnih pogodb, uradno posredovanih državam članicam in institucijam Evropske unije z dne 19. aprila 2000, kopijo katerih Generalni sekretar Sveta Evropske unije uradno pošlje Andori in ki se uporabljajo za ta sporazum.
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.
IZJAVE POGODBENIC
ANNEX III
SKUPNA IZJAVA POGODBENIC O ZAČETKU VELJAVNOSTI PROTOKOLA O SPREMEMBI
LIST OF COMPETENT AUTHORITIES OF THE CONTRACTING PARTIES
SKUPNA IZJAVA POGODBENIC O SPORAZUMU IN PRILOGAH
The Competent Authorities for the purposes of this Agreement are:
Pogodbenici se glede izvajanja Sporazuma in prilog strinjata, da bi bilo treba komentarje k vzorčnemu sporazumu OECD in enotni standard poročanja upoštevati kot ponazoritev ali razlago, da se zagotovi dosledna uporaba.
in the Principality of Andorra:
SKUPNA IZJAVA POGODBENIC O ČLENU 5 SPORAZUMA
El Ministre encarregat de les Finances or an authorised representative,
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.
in the Kingdom of Belgium:
SKUPNA IZJAVA POGODBENIC O DELU III(A) PRILOGE I K SPORAZUMU
De Minister van Financiën/Le Ministre des Finances or an authorised representative,
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.
in the Republic of Bulgaria:
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.
Изпълнителният директор на Националната агенция за приходите 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 Czech Republic:
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.
Ministr financí or an authorised representative,
Ta obvestila se posredujejo pred začetkom veljavnosti Protokola o spremembi glede na predviden pravni položaj po začetku veljavnosti.
in the Kingdom of Denmark:
Če takšno obvestilo ne bo posredovano, se bo štelo, da zakonodaja Jurisdikcije, o kateri se poroča, Poročevalskim finančnim institucijam v enih ali več okoliščinah učinkovito ne preprečuje prodaje Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja rezidentom navedene Jurisdikcije, o kateri se poroča.
Skatteministeren or an authorised representative,
Poleg tega bo posamezna država članica obvestila Evropsko komisijo, ki bo obvestila Andoro, če veljavna zakonodaja Evropske Unije in nacionalna zakonodaja navedene države članice Poročevalskim finančnim institucijam v tej državi članici preprečujeta prodajo takih pogodb andorskim rezidentom, ne glede na to, kje so bile te pogodbe zaključene.
in the Federal Republic of Germany:
V skladu s tem bo Andora obvestila Evropsko komisijo, ki bo obvestila države članice, če andorska zakonodaja Poročevalskim finančnim institucijam v Andori preprečuje prodajo takih pogodb rezidentom ene ali več držav članic, ne glede na to, kje so bile te pogodbe zaključene.
Der Bundesminister der Finanzen or an authorised representative,
Če takšno obvestilo ne bo posredovano, se bo štelo, da zakonodaja jurisdikcije Poročevalske finančne institucije Poročevalskim finančnim institucijam v enih ali več okoliščinah učinkovito ne preprečuje prodaje Zavarovalnih pogodb z odkupno vrednostjo ali Pogodb rentnega zavarovanja rezidentom Jurisdikcije, o kateri se poroča.
in the Republic of Estonia:
Če ni obvestila jurisdikcije Poročevalske finančne institucije in Jurisdikcije, o kateri se poroča, v zvezi z zadevno Poročevalsko finančno institucijo in pogodbo, oddelek III(A) Priloge I ne velja za zadevno Poročevalsko finančno institucijo in pogodbo.
Rahandusminister or an authorised representative,
IZJAVA ANDORE O ČLENU 5 SPORAZUMA
in the Hellenic Republic:
Andorska delegacija je Evropsko komisijo obvestila, da Andora ne bo izmenjala podatkov v zvezi z zahtevo v zvezi s podatki, ki so bili pridobljeni nezakonito.
Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative,
Evropska komisija se je seznanila z andorskim stališčem.
in the Kingdom of Spain:
skupni bruto znesek obresti, skupni bruto znesek dividend in skupni bruto znesek drugih dohodkov, ustvarjenih v zvezi s sredstvi na računu, ki se v vsakem od primerov vplačajo ali pripišejo na račun (ali v zvezi z računom) med koledarskim letom ali drugim ustreznim poročevalskim obdobjem, in
El Ministro de Economía y Hacienda or an authorised representative,
v primeru katerega koli Depozitnega računa skupni bruto znesek obresti, vplačanih ali pripisanih na račun med koledarskim letom ali drugim ustreznim poročevalskim obdobjem, in
in the French Republic:
priloge se nadomestijo z naslednjim:
Le Ministre chargé du budget or an authorised representative,
samopotrdilo Imetnika računa jurisdikcije ali jurisdikcij (države članice, Andore ali drugih jurisdikcij), katerih rezident je takšen Imetnik računa, ki ne vključuje takšne Jurisdikcije, o kateri se poroča, in
in the Republic of Croatia:
samopotrdilo Imetnika računa jurisdikcije ali jurisdikcij (države članice, Andore ali drugih jurisdikcij), katerih rezident je takšen Imetnik računa, ki ne vključuje takšne Jurisdikcije, o kateri se poroča, ali
Ministar financija or an authorised representative,
katero koli trenutno veljavno pooblastilo za zastopanje ali podpisovanje in
in Ireland:
podatke, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank glede Že obstoječega računa subjekta, ki ga ima en ali več nefinančni subjekt, s skupnim stanjem ali vrednostjo, ki ne presega 1000000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Andore, ali
The Revenue Commissioners or their authorised representative,
triletnem obdobju, ki se konča 31. decembra (ali na zadnji dan obračunskega obdobja nekoledarskega leta) pred letom, v katerem se opravi določitev, ali (ii) obdobju obstoja Subjekta.
in the Italian Republic:
trgovanje z instrumenti denarnega trga (čeki, menice, potrdila o vlogi, izvedeni finančni instrumenti itd.), deviznimi sredstvi, instrumenti, vezanimi na tečaj, obrestno mero in indekse, prenosljivimi vrednostnimi papirji ali blagovnimi terminskimi pogodbami,
Il Direttore Generale delle Finanze or an authorised representative,
upravljanje individualnih in kolektivnih portfeljev ali
in the Republic of Cyprus:
triletnem obdobju, ki se konča 31. decembra pred letom, v katerem se opravi določitev, ali (ii) obdobju obstoja Subjekta.
Υπουργός Οικονομικών or an authorised representative,
Opravičeni kolektivni naložbeni nosilec ali